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Less Amount Of TDS has been claimed in ITR

12 July 2019

If an assesse has claimed less TDS refund and actual TDS was deducted was more the claimed,
how can he claim the balance TDS amt ???

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14 Replies

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 12 July 2019

Which AY...?!

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VENKATESH M (MANAGER - DIRECT & INDIRECT TAXATION) (75 Points)
Replied 12 July 2019

Option -1 - Revise the return,

Option -2- Claim in next subsequent year

Saket Mishra (367 Points)
Replied 12 July 2019

for A.Y 2018.19,
last date of revision has been expired now,
@ venkatesh i think there is one more option that is rectification u/s 154 by which we can claim refund
can we claim by that way also ???

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VENKATESH M (MANAGER - DIRECT & INDIRECT TAXATION) (75 Points)
Replied 12 July 2019

Sec 154 is as below,

Once you file an income tax return the Income Tax Department processes the return and sends an intimation.

The intimation contains details of the return submitted by you and the numbers that the department has.

If there is a mismatch i.e. a demand or higher refund than what you had claimed in the return you can do the following –

1. File a rectification

2. Agree with the demand and pay the tax.

This way is possible only if sec 154 in invoked else what i suggested is preferable i think

VENKATESH M (MANAGER - DIRECT & INDIRECT TAXATION) (75 Points)
Replied 12 July 2019

A rectification request under section 154(1) is allowed by the Income Tax Department for correcting mistakes when there is an apparent mistake in your Income Tax Return.

The following errors can be taken care of by filing a rectification –

an error of fact
an arithmetic mistake
a small clerical error
an error due to overlooking compulsory provisions of law.

Here are some examples of these errors are –

a mismatch in tax credit
advance tax mismatch
gender mentioned incorrectly
additional details not submitted for capital gains at the time of filing return

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VENKATESH M (MANAGER - DIRECT & INDIRECT TAXATION) (75 Points)
Replied 12 July 2019

Hope this serves your purpose

Saket Mishra (367 Points)
Replied 12 July 2019

Intimation under sec 143(1) can can also be rectify by virtue of sec 154,
and there is a mistake on such intimation, even if i claimed refund of less amt but actual TDS is more so i think there is a option under rectification on efilling web site that is XML correction i think through that we can also make a claim of unclaimed TDS...