How Much TDS Can Be Claimed?
How Much TDS Can Be Claimed?
TDS Claim Limits Explained for FY 2024–25 | AY 2025–26
If you’ve had TDS (Tax Deducted at Source) deducted from your salary, bank interest, rent, or freelance income, you may be wondering:
“How much TDS can I claim while filing my ITR?”
Here’s the short answer:
✅ You can claim the full amount of TDS deducted, as reflected in your Form 26AS and AIS, subject to your final tax liability.
Let’s break it down with examples and rules.
✅ What Is TDS?
TDS is tax collected by the payer (employer, bank, tenant, client, etc.) and deposited with the Income Tax Department on your behalf.
Common TDS cases:
• Salary (Section 192)
• Bank FD Interest (Section 194A)
• Rent (Section 194- IB)
• Professional Services (Section 194J)
💡 How Much TDS Can You Claim?
There’s no upper limit on how much TDS you can claim. You are eligible to claim:
✅ The entire TDS amount:
• That has been deducted
• And is reflected in your Form 26AS or AIS (Annual Information Statement)
📌 Important: You must report this income in your return, even if TDS has already been deducted.
🧾 Example 1 – Salary Income
• Annual Salary: ₹8,00,000
• TDS Deducted by Employer: ₹24,000
• Final Tax Payable (after deductions): ₹20,000
➡️ You claim ₹24,000 TDS
➡️ You get a refund of ₹4,000
🧾 Example 2 – FD Interest
• FD Interest Earned: ₹40,000
• TDS Deducted by Bank (10%): ₹4,000
• Final tax (after rebate/exemptions): ₹0
➡️ You can claim full ₹4,000 as refund in ITR
🔍 Where to Check TDS Amount?
| Source | Tool |
| All TDS entries | Form 26AS (at TRACES) |
| Detailed income info | AIS (Annual Info Statement) on incometax.gov.in |
| Salary TDS | Form 16 from the employer |
Always verify the TDS amount before filing your return to avoid a mismatch.
✅ How to Claim TDS in ITR?
1. Log in to https://www.incometax.gov.in
2. Choose the correct ITR form (usually ITR-1 or ITR-4)
3. Declare all sources of income
4. Under “Tax Details,” enter or auto-import TDS from Form 26AS
5. If TDS > tax payable → Refund
If TDS < tax payable, → Pay balance tax
⚠️ Key Points to Remember
| Point | Rule |
| Maximum TDS claim | No limit |
| TDS must match 26AS/AIS | ✅ Mandatory |
| Claim only if the income is declared | ✅ Must report source of income |
| TDS refund limit | As per the excess tax paid |
| TDS claim deadline | File ITR by 31st July 2025 (for FY 2024–25) |
Final Words
You can claim the entire TDS amount deducted during the financial year, as long as it appears in your Form 26AS or AIS and you’ve declared the related income in your return. This can result in a refund or lower final tax payable.
