The left over seat of premium tatkal will be filled the tatkal waiting list first.
Please refer the indian railway instruction last page.
I found the document below issued by the Ministry of Railways while searching your query and it looks like an official government document to me, but I’m not sure about it’s authenticity. Nevertheless, it clearly mentions (See point no.(iii)) that the unused premium tatkal ticket will first be utilized to fill the normal tatkal W/L as you suspected.
The website where I found this document is this.
Although its not an official website by the government of India, the
undersigned official’s name (Dr.S.K.Ahirwar) can be traced to an official site like for example here plus the date also looks OK because this scheme was introduced in October 2014.
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4 Mar, 2024
5 Mar, 2024