80C deduction can be availed at the time of TDS calculation on salary too. and then the person would not suffer extra TDS,
after deduction extra TDS refund may get arise if the person has multiple sources of income / have diversfied investments, capital gains, house property loss, ( many more clause/reasons/rules and acts are there where he may get handsome exemptions and deductions)
but how come a deductor come to konw that TDS is refundable in hands of deductee? its the part of person who is getting payment after deduction, a deductee can never intrupt in such controversee, whether refundable or not, it would be between department and the assessee, your duty is to deduct the TDS as per rules and submit return, and handover the TDS certificate in lieu of tax deducted.
in your lines
s TDS also required to deduct on Salary also becoz after computaion the TDS deducted on 94H is refundable, is tds required to deduct of salary also...
CAclubindia
