TDS refund can be claimed by filing the Income Tax return for that A.Y within the time limit as provided by the Income Tax department. There is no option to file the old Income tax returns in order to claim the TDS refund. However, if notice has been issued by the Assessing officer, then the return can be filed and accordingly refund can be claimed.
TDS will be deducted under Section 194J at
194J(a) - a rate of 2% in case of fees for technical services (not being professional services)
194J(b) - the rate reaches up to 10% of such sum in any other case.
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