@penangmee,
U can offset it for the coming years tax?  IF IRB hasn't prepared it yet?  Er.. I don't get what u mean by if IRB hasn't prepared it yet.  I sure wonder why the hell my 'consultant' told me it can't be offset........ CON me! 

I don't have any problems with Income Tax Dept so far, they always refund my excess PCB deductions, sometimes automatically, sometimes give them a call. All the while I've maintained my file in my home town. Small town less files less work to do, my file got processed faster. I also make sure I return my forms in March although the final date is 30 April.

I think it is important to take the initiative to open a file with the Dept once started working even though not taxable. When your file is in order, they don't need to refer to previous years when assessing the current year, and so they can complete the assessment in a short time. We have to think that these officers always go for training, leave, mc etc and transfer here and there, so the moment if they need to refer to previous years info, then it will take a very long time.