1. Important Information to raise request for TDS Refund.

  • Deductor can apply for TDS refund from FY 2007-08 onwards.
  • It is mandatory to register digital signature on TRACES to submit the Refund Request
  • PAN of Deductor should be same as per TAN Master and TRACES profile and should be non blank.
  • A refund request consists of maximum of Five Challans. For claiming more challans, submit new request.
  • Maximum refund amount will be the minimum challan balance amount in the challan history.
  • Available amount per challan must be greater than Rs.100/-.
  • Ensure that all statement in which the challan has been claimed have been processed before claiming refund for the challan

2. Brief Steps of “TDS Refund Request”

  • Step 1 : Login to TRACES website and Go to “Request for Refund” under “ Statement Payment Tab“
  • Step 2 : Go to Refund Checklist and click on “Proceed “
  • Step 3 : Please select Section code:

√ Refund Request for Challan u/s 195

√  Refund Request for Challan other than sec. 195

√ Select Appropriate reason for raising the Refund Request, Click on “ Add Challan” after selecting appropriate reason for raising Refund Request.

  • Step 4 : Give challan details & if challan pertains to appeal order than enter appeal order number for which deductor wants to claim refund.
  • Step 5 : Give Bank details to submit refund request.
  • Step 6 : Verification page : Click on “Proceed” to continue TDS refund request.
  • Step 7 : Confirmation Page : Click on “Submit Refund Request” to continue TDS refund request.
  • Step 8 : Select a “Digital Signature” and proceed.
  • Step 9 : 26B has to be submitted within 14 days to the Assessing officer.
  • Step 10 : Request will be available under “ Track refund Request”.
  • Step 11 : Under “Track Refund Request” select search “Option “1 or Option 2” to view Refund Status with remarks.

3. Sample of “Maximum Refund Allowed Calculation”

Sample of Maximum Refund Allowed Calculation

4. Pictorial Guide of “TDS Refund”.

TRACES Home Page

TRACES Home Page

Step 1 : Login to TRACES website with User ID, Password and the Verification code.

Login to TRACES website with User ID, Password and the Verification code

Step1 (Contd.) : Landing Page will be displayed on the screen.

Landing Page will be displayed on the screen

Step 1 (Contd.) : Click on “Request for refund” available under “Statements / Payments” tab.

Click on Request for refund available under Statements Payments tab

Step 2 : Before submitting the refund request go through the checklist and click on “Proceed”.

Before submitting the refund request go through the checklist and click on Proceed

Step 3: Select section code of challan & reason of raising request , click on “add challan”

Select section code of challan & reason of raising request , click on add challan

Step 4: Enter challan details and click on “View challan details”

Enter challan details and click on View challan details

Step 4 (Contd.) : Check challan consumption details and click to “I Agree” for the declaration

Check challan consumption details and click to I Agree for the declaration

Step 4 (Contd.) : Click on “Proceed” to continue TDS refund request

Click on Proceed to continue TDS refund request

Note : If deductor wants to add more challan than need to click on “add challan” option and it will redirect to slide no. 11 for enter the challan details.

Step 5: Enter Bank Details and click on “Proceed” option.

Enter Bank Details and click on Proceed option.

Step 5 (Contd. ): Enter Bank Details and click on “Proceed” option.

Step 5 (Contd. ) Enter Bank Details and click on Proceed option.

Step 6 Verification page : Click on “Proceed” to continue TDS refund request

Step 6 Verification page Click on “Proceed” to continue TDS refund request

Step 7 Confirmation Page : Click on “Submit Refund Request” to continue TDS refund request

Step 7 Confirmation Page Click on Submit Refund Request to continue TDS refund request

Step 7(Contd.) Confirmation Page : Click on “Submit Refund Request” to continue TDS refund request

Step 7(Contd.) Confirmation Page Click on “Submit Refund Request” to continue TDS refund request

Step 8 : Select a “Digital Signature” and proceed

Select a “Digital Signature” and proceed

Step 9 : Successful message will be displayed and click on “Preview and print form 26B acknowledgment

Step 9 Successful message will be displayed and click on “Preview and print form 26B acknowledgment

Step 9 (Contd.) : Furnish “Form 26B Acknowledgement”

Step 9 (Contd.) Furnish Form 26B Acknowledgement

“Some of the common rejection reasons are:”

  • Request will be rejected by AO or Refund Banker 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 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 of Outstanding Demand.

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

  • PENDING WITH AO TDS : Status will be Pending with A.O once the request is submitted for A.O Approval.
  • PENDING WITH TDS-CPC : Status will be pending with TDS CPC if request is approved by AO.
  • PENDING WITH REFUND BANKER: Status will be pending with Refund Banker if request is with Bank.

Step 10 : Click on “Track Refund Request” to track the request

Step 10 Click on Track Refund Request to track the request

Step 11 : Choose “option 1 or Option 2” to search Refund Status

Choose “option 1 or Option 2” to search Refund Status

Step 11(Contd.) : User can see the Refund Status under “Track Refund Request”.

Step 11(Contd.) User can see the Refund Status under Track Refund Request

Step 11 (Contd.): Status will be pending with TDSCPC if request is approved by AO

Step 11 (Contd) Status will be pending with TDSCPC if request is

Step 11 (Contd.): Status will be pending with Refund Banker if request is with Bank

Status will be pending with Refund Banker

Step 11 (Contd.) : Status will be rejected by AO or Refund Banker incase of Invalid Bank Details

Step 11 (Contd.)Status will be rejected by AO or Refund Banker incase of Invalid Bank Details

Step 11 (Contd.): Status will be rejected in case force challan matching by AO due to change in associated challan

Status will be rejected in case force challan matching by AO due to change in associated challan

Step 11 (Contd.) : Status will be rejected in case of outstanding demand on “TAN”

Step 11 (Contd.) Status will be rejected in case of outstanding demand on TAN

Step 11 : Status will be rejected by Addl. Commissioner

Step 11 Status will be rejected by Addl. Commissioner

Source- https://contents.tdscpc.gov.in

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