FAQ on TDS Refund

(Q1.) Can I apply for TDS refund offline?

No, deductor cannot apply for refund offline.

(Q2.) Form which FY can deductor claim for Refund?

Deductor can apply for TDS refund from FY 2007-8 onwards for Form type 24Q, 26Q, 27EQ, 27Q.

(Q3.) Is DSC mandatory for Refund?

Yes

(Q4.) Deductor is unable to submit the request for Refund at Step-4?

Dongle has to be inserted while raising the request for refund, in case deductor is unable to submit request at step -4.

(Q5.) Can deductor claim for Refund for amount less than Rs 100/-?

Refund can be claimed for amount greater the equal to Rs 100/-.

(Q6.) Can deductor claim for Refund even if there is outstanding demand on his TAN?

Yes, deductor can still claim for refund.

(Q7.) Can government deductor claim for refund as they have no PAN?

Pan of the Deductor should be available and should be same as TAN master, so government deductor will not be able to give the request.

(Q8.) If deductor has shown money in interest and fee column by mistake, can he claim the refund?

If Deductor has shown money in interest and fee column by mistake, he cannot claim the refund unless correction is filed and amount is removed from this column.

(Q9.) Can deductor cancel the Refund request once submitted?

Refund request can be cancelled only before AO approval, if AO has approved the request it cannot be cancelled.

(Q10.) What if deductor has mentioned incorrect Bank details while submitting the Refund request?

Deductor should provide correct bank account details as these details will be verified by the AO and one time correction in bank details and communication details is allowed.

Q11.) How do I get my refund amount?

If refund amount is more than Rs 50,000/- then only cheque is issued below Rs 50,000/- amount will be transferred in the bank account.

(Q12.) Can deductor give Refund Request for amount more than Rs 100,000/-?

Yes, If refund amount is more than Rs 100,000/- the AO as well as additional AO’s approval is required.

(Q13.) What all can be the reasons for Rejection of Refund Request?

Some of the common rejection Reasons are:

• Status will be rejected if outstanding demand comes after AO approval.
• Request is rejected by AO TDS in case outstanding demand for TANs associated with the PAN of the deductor
• Request will be rejected by AO in case invalid Bank Details.
• Request will be rejected in case change in available balance due to change in associated challan.
• Request will be rejected in case reduction in available balance due to change in associated challan.
• Request will be rejected in case open challan correction due to change in associated challan.
• Request will be rejected in case force challan matching by AO due to change in associated challan.
• Request will be rejected in case Demand Outstanding due to change in associated challan.

CLARIFICATION ABOUT STATUS OF REQUEST OF REFUND AFTER SUBMITTING 26B (ACKNOWLEDGMENT OF REQUEST) TO A.O.

• PENDING WITH AO: Once the request is submitted and validated request will be displayed with status
• PENDING WITH TDS: Status will be pending with TDS CPC if request is approved by AO
• PENDING WITH REFUND BANKING: Status will be pending with Refund Banker if request is with Bank.

Source: TRACES