Rated 4.9/5 by 312+ Chennai clientsZero penalty record across all filings24-hour response · WhatsApp-first supportOffices: Maduravoyal, Nerkundram & Nolambur (upcoming)15+ years of expert tax & compliance consulting500+ active clients across 243 Chennai areasRated 4.9/5 by 312+ Chennai clientsZero penalty record across all filings24-hour response · WhatsApp-first supportOffices: Maduravoyal, Nerkundram & Nolambur (upcoming)15+ years of expert tax & compliance consulting500+ active clients across 243 Chennai areas
Trusted Income-tax Consultants · Mandaveli

Mandaveli Income Tax Refund for residential Businesses

End-to-end IT Refund for Mandaveli premium residential with jewellery and retail establishments — on fixed, transparent fees

IT Refund for premium residential with jewellery and retail businesses across the Mandaveli pocket near Eldams Road extension with WhatsApp document intake and same-day filed-acknowledgement delivery. Call 9566-068-468.

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Quick Answer

Is interest under Section 244A taxable in the hands of the recipient in Mandaveli, Chennai?

Yes. Interest received under Section 244A is taxable as "Income from Other Sources" under Section 56 in the year of receipt. It must be reported in the ITR of the year in which the refund is granted. The Supreme Court in CIT v. Sandvik Asia Ltd (2006) 280 ITR 643 settled that statutory interest follows the principal refund and is includible under Section 56.

Transparent Pricing

Income Tax Refund in Mandaveli — Plans & Pricing

Fixed fees · Zero hidden charges · Call 9566-068-468 for a custom quote.

MonthlyAnnualSave 2 Months
Refund Status
Status check + reissue
₹2,000/month
Annual: ₹24,000₹2,000 (Save ₹22,000)

  • Refund Status Check on incometax.gov.in
  • Form 26AS Download & Review
  • Bank Account Pre-validation Assistance
  • Refund Reissue Request Filing
  • Section 154 Rectification Application
  • Section 245 Set-off Reply
  • AIS / TIS Reconciliation
  • Coverage: Single AY
  • Refund Quantum: Up to ₹50
Starter
Section 154 rectification
₹3,500/month
Annual: ₹42,000₹3,500 (Save ₹38,500)

  • Refund Status Check on incometax.gov.in
  • Form 26AS Download & Review
  • Bank Account Pre-validation Assistance
  • Refund Reissue Request Filing
  • Section 154 Rectification Application
  • Section 245 Set-off Reply
  • AIS / TIS Reconciliation
  • Coverage: Single AY
  • Refund Quantum: Up to ₹2
Most Popular ⭐
Professional
Section 245 + AIS + Section 244A
₹6,500/month
Annual: ₹78,000₹6,500 (Save ₹71,500)

  • Refund Status Check on incometax.gov.in
  • Form 26AS Download & Review
  • Bank Account Pre-validation Assistance
  • Refund Reissue Request Filing
  • Section 154 Rectification Application
  • Section 245 Set-off Reply (21-day window)
  • AIS / TIS Reconciliation
  • Coverage: Up to 2 AYs
  • Refund Quantum: Up to ₹10
Premium
Section 119 condonation + writ
₹15,000one-time

  • Refund Status Check on incometax.gov.in
  • Form 26AS Download & Review
  • Bank Account Pre-validation Assistance
  • Refund Reissue Request Filing
  • Section 154 Rectification Application
  • Section 245 Set-off Reply (21-day window)
  • AIS / TIS Reconciliation
  • Coverage: Up to 6 AYs
  • Refund Quantum: Unlimited
  • WhatsApp Document Support
  • Status Update via WhatsApp
  • Section 244A Interest Computation & Claim
  • Section 119(2)(b) Condonation Petition (Circular 9/2015)
  • Article 226 Writ Petition for Delayed Refund

Swipe to see all plans

Prices exclude GST. For enterprise pricing, call 9566-068-468.

Why FilingPro?

Why Mandaveli Clients Choose FilingPro

Expert IT Refund in Mandaveli — qualified professionals, 15+ years experience, zero-penalty track record.

Section 143(1) Intimation Reviewed Line-by-Line

Each Section 143(1) intimation for Mandaveli clients is reviewed column-by-column — TDS, advance tax, SA tax, Section 89 relief, Section 90 / 91 FTC and Chapter VI-A deductions reconciled to the return claim before any rectification is filed.

Form 26AS / AIS / TIS Reconciliation

Form 26AS, AIS and TIS are reconciled deductor-by-deductor for Mandaveli clients. PAN errors in deductor's TDS return are identified and pursued through Section 154 rectification with the original Form 16 / 16A as evidence.

Section 154 Rectification Within 4 Years

Every Section 154 rectification is filed well within the four-year limitation under Section 154(7) from the end of the FY of the order. Six-month disposal under Section 154(8) is tracked till the rectification order is passed.

Section 245(2) Reply Within 21 Days

Section 245(2) prior intimations are replied within the 21-day statutory window for Mandaveli clients. Where the underlying demand is stayed, paid or wrongly computed, the response is filed with documentary proof and the AO is required to dispose of it in writing.

Section 244A Interest Computed Fully

Section 244A interest is computed at 0.5% per month or part thereof under Rule 119A — from 1 April of the AY (prepaid taxes) or date of SA tax payment till date of refund. Section 244A(1A) additional 3% per annum on appellate refunds is claimed expressly.

Section 241A Withholding Challenged

Where refund is withheld under Section 241A during Section 143(2) scrutiny, the AO's recorded reasons are examined for whether they establish prejudice to revenue. Unsupported withholdings are challenged through representations and, where warranted, writ proceedings.

Key Benefits

What Mandaveli Clients Get

Every Income Tax Refund engagement delivers measurable, guaranteed outcomes — expert professionals, on time, every time.

Section 245 Set-off Contested Where Wrong
Section 245(2) prior intimations are replied within 21 days. Wrongful adjustments against stayed or paid demands are reversed through written disposal and refund released with Section 244A interest.
Section 154 Rectification Done Right
Section 154 rectifications are filed only on mistakes apparent from the record per Volkart Brothers (1971) 82 ITR 50 SC — issues requiring debate routed through Section 246A appeal where appropriate.
Bank Pre-validation Cleaned
Bank account pre-validation is cleaned for KYC, IFSC, PAN linkage and EVC enablement before refund-reissue. Mandaveli clients face zero PFMS-level rejections post sanction.
Section 241A Hold Released
Section 241A withholdings during scrutiny are challenged where reasons recorded do not establish prejudice to revenue. Refund release is pursued through representation and writ remedy.
Time-Barred Refunds Revived
Section 119(2)(b) condonation under Circular 9/2015 / 11/2024 revives time-barred refund claims up to six years from the end of the AY. Mandaveli clients have recovered long-pending refunds through this route.
Section 143(1)(a) Adjustments Defended
Prima facie adjustments under Section 143(1)(a) — AIS mismatch, audit-report disallowances, belated-return loss disallowance — are defended through the second-proviso 30-day reply window with full reconciliation, preventing refund reduction.
Comparison

Standard Section 244A Refund vs Section 245 Set-off Withheld Refund

Why this matters here — In Mandaveli, the business activity radiating outward from Mandaveli MRTS and nearby commercial pockets; with quick access via Mandaveli MRTS and feeder routes connecting Mandaveli to the rest of Chennai.

AspectStandard Section 244A RefundSection 245 Set-off Withheld Refund
Statutory anchorRefund of excess tax paid under Chapter XIX, Sections 237 to 245 of the Income Tax Act 1961, with mandatory interest under Section 244A(1)Refund determined but adjusted against outstanding demand of the same assessee under Section 245(1) read with the proviso requiring prior intimation
Triggering provisionRefund arises on processing under Section 143(1) or assessment under Section 143(3) where prepaid taxes (TDS, TCS, advance tax, self-assessment) exceed final liabilitySame refund determined but routed through Section 245 set-off where an outstanding demand from any earlier assessment year is recorded on the demand portal
Pre-adjustment procedural safeguardNo prior notice required — refund credited to the validated bank account within the system-driven timeline post intimationPrior intimation in writing mandatory under the proviso to Section 245(1) giving the assessee 30 days to file response disputing the outstanding demand
Interest treatment under Section 244AInterest at half per cent per month under Section 244A(1)(a) for TDS/TCS/advance tax refund from 1 April of AY to date of grant; clause (aa) covers self-assessment tax from date of paymentInterest accrues till date of set-off adjustment; period covered by the set-off does not enjoy further interest since the refund is treated as having been granted on that date
Window to respond before adjustmentNot applicable — no contest possible since no demand stands in the way30-day window from date of Section 245 intimation to file objections through the e-filing portal; non-response is treated as deemed consent
Section 241A withholding overlayRefund released after Section 143(1) intimation; Section 241A does not apply where no scrutiny notice under Section 143(2) is pendingWhere Section 143(2) scrutiny is pending, refund may instead be withheld under Section 241A with recorded reasons and approval of the Principal Commissioner
Remedy on wrongful adjustmentSection 154 rectification for arithmetic or 244A interest computation errors; appeal under Section 246A where refund quantum itself is disputedWrite petition under Article 226 before the Madras HC where the underlying demand is stayed, time-barred, or the 30-day Section 245(1) proviso intimation was skipped
Onus on the departmentNo active onus — refund is system-driven once intimation issues; delay attributable to department triggers 244A interest automaticallyDepartment must demonstrate that the outstanding demand is enforceable, not stayed, and that the proviso notice was duly served before invoking set-off
Madras HC line on procedural complianceMadras HC has repeatedly held in writ matters that Section 244A interest is automatic and not contingent on assessee claim or departmental discretionMadras HC has quashed Section 245 adjustments where the 30-day proviso intimation was not served, treating the lapse as fatal to the set-off
Effect of pending appeal on adjustmentNo bearing — refund is delivered free of any encumbranceWhere the outstanding demand is the subject of a pending Section 246A appeal with a stay order under Section 220(6), the demand cannot be treated as recoverable for Section 245 purposes
Time within which refund must reach assesseeNo outer limit prescribed but the second proviso to Section 143(1) caps processing at 9 months from end of FY of furnishing return; delay thereafter sustains 244A interestAdjustment date governed by the Section 245 intimation and the resulting recovery posting; the residue of refund (if any) follows the standard timeline
Doctrine bar on new claims through Section 154Section 154 rectification permits correction of mistake apparent from record; Goetze (India) v CIT bars introduction of a fresh deduction claim before the AO except by a revised returnSame Goetze (India) discipline applies — assessee cannot use the Section 245 response window to claim a new deduction; the window is limited to disputing the outstanding demand on which set-off is sought
Documents Required

Documents for Income Tax Refund

Share documents via WhatsApp to 9566-068-468. No office visit required for Mandaveli clients.

Filed ITR acknowledgement (ITR-V) for the relevant AY
Form 26AS for the relevant AY downloaded from TRACES
Annual Information Statement (AIS) and Taxpayer Information Summary (TIS)
Refund status print from incometax.gov.in (Refund / Demand Status)
Bank pre-validation print and EVC enablement screenshot
Section 143(1) intimation / Section 154 order / Section 245 intimation copy
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Statutory Deadlines

Compliance deadlines that matter

Miss any of these and the next consequence kicks in automatically.

Deadlines in this neighbourhood — In Mandaveli, the cluster of residential, jewellery, retail businesses that defines Mandaveli's commercial fabric.

Trigger eventDaysFormConsequence
Filing of original return claiming a refund for the assessment yearOn due dateITR-1 to ITR-7 as prescribed under Rule 12Filing beyond Section 139(1) due date forfeits the Section 244A(1)(a) interest from 1 April of the assessment year; interest runs only from the date of furnishing the belated return
Belated return claiming refund where original due date is missedOn due dateITR-1 to ITR-7 with belated markerRefund remains claimable but interest under Section 244A(1)(a) runs only from the date of furnishing; loss carry-forward (other than house property) is denied
CPC processing intimation under Section 143(1)270 daysIntimation under Section 143(1) generated by CPC BengaluruWhere the intimation is not issued within nine months from the end of the financial year of furnishing, the return acknowledgement itself is deemed to be the intimation; refund remains determinable through Section 154
Response to Section 245 set-off intimation by CPC30 daysResponse to Outstanding Demand on e-filing portalSilence is treated as consent and the CPC proceeds with adjustment against the listed outstanding demand; agree-partly and disagree responses must be supported by stay orders or rectification references
Condonation application under Section 119(2)(b) for belated refund claimOn due dateManual application to jurisdictional authority per CBDT Circular 9 of 2015Application must be filed within six years from the end of the assessment year for which the refund is claimed; claims older than six years are not entertainable under the Circular
Withholding of refund pending scrutiny under Section 143(2)60 daysRecorded reasons under Section 241A with Pr. CIT approvalRefund is held back until completion of assessment under Section 143(3); the assessee retains the Section 244A interest entitlement on the eventual refund
Form 26AS or AIS reconciliation before filingOn due dateForm 26AS / AIS download from compliance portalUnreconciled TDS credits result in summary disallowance under Section 143(1)(a)(iii); refund quantum drops and rectification cycle follows
Appellate order under Section 250 reversing an addition90 daysOrder giving effect under Section 153(5)Failure to pass the giving-effect order within three months from receipt by Pr. CIT triggers additional interest at three percent per annum under Section 244A(1A)

Deadline pressure points we see in Mandaveli: For Mandaveli engagements specifically — for Mandaveli's premium business segment that values fixed-fee compliance with senior-practitioner involvement.

Forms Library

Forms used in this engagement

ITR-3Return of income for individuals and HUFs having business or profession income

Captures business and profession income including partner-of-firm income; Schedule TDS-2 covers non-salary TDS; Schedule BP feeds the computation underlying the refund

31 October of the assessment year where tax audit applies, else 31 July Centralised Processing Centre, Bengaluru, through the e-filing portal
ITR-4 (SUGAM)Return of income for presumptive cases under Sections 44AD, 44ADA and 44AE

Used by resident individuals, HUFs and firms (other than LLP) with presumptive income up to ₹50 lakh from profession or ₹3 crore from business; refund arises where TDS by clients exceeds the presumptive tax

31 July of the assessment year under Section 139(1) Centralised Processing Centre, Bengaluru, through the e-filing portal
ITR-5Return of income for firms, LLPs, AOPs, BOIs and similar entities

Captures partnership and LLP income; refund commonly arises from advance-tax overpayment or TDS by clients exceeding the entity-level liability

31 October of the assessment year where audit applies under Section 44AB Centralised Processing Centre, Bengaluru, through the e-filing portal
ITR-6Return of income for companies other than those claiming exemption under Section 11

Captures domestic-company income; refund commonly arises from MAT credit set-off under Section 115JAA or advance-tax overpayment; Schedule TDS feeds the credit pool

31 October of the assessment year; 30 November where Section 92E transfer pricing report applies Centralised Processing Centre, Bengaluru, through the e-filing portal
ITR-7Return of income for charitable trusts, political parties and notified entities

Used by entities claiming exemption under Sections 11, 12, 13A, 13B, 10(23C) and similar; refund arises where TDS on interest income or rental income exceeds the entity-level tax after exemption

31 October of the assessment year; 30 November where Section 92E applies Centralised Processing Centre, Bengaluru, through the e-filing portal
Form 26BRefund of excess TDS deposited by the deductor

Filed by the deductor on TRACES to claim refund of tax deducted in excess of liability; supported by an indemnity bond and the CIT(TDS) sanction

After settlement of TRACES defaults; no statutory outer limit but Section 244A interest computation respects the filing date TDS Reconciliation Analysis and Correction Enabling System (TRACES)
Refund Reissue RequestRe-issue request for refund that failed to credit

Triggered on the e-filing portal after a refund credit failure; requires a pre-validated and EVC-enabled bank account selection from My Bank Account

No statutory deadline; refund remains parked till the request is raised Centralised Processing Centre, Bengaluru, through the e-filing portal
Form 30Claim for refund (legacy — pre-2019)

Standalone refund claim form used prior to the Finance Act 2019 amendment that integrated the refund claim into the return of income; retained for legacy or special-circumstances claims

Within the limitation period prescribed under Section 239 pre-amendment — one year from end of assessment year Jurisdictional Assessing Officer

Income Tax Refund in Mandaveli, Chennai 600028

Records we prepare for Mandaveli carry the geo-zone 600xx tag and coordinates 13.0257, 80.2696, which map each submission back to this locality. Approvals, acknowledgements and queries for Mandaveli businesses tie back to the Mylapore Division, so our IT Refund cadence accounts for how that office works. Businesses registered in Mandaveli share the Chennai South jurisdiction, and their statutory matters route through the same Mylapore Division each time. The 600xx geo-zone covering Mandaveli groups several locality clusters under common administration, keeping documentation expectations predictable.

Mandaveli sustains a high flow of commerce for a premium residential with jewellery and retail locality, and that flow is the raw material for the IT Refund files we close here. Document pickup near Sri Rama Krishna Mission Hospital is a same-hour errand for our Mandaveli engagements rather than the half-day a typical Chennai client expects. Vendors and customers tied to the Mandaveli MRTS network show up across the invoice trail we reconcile for Mandaveli Income Tax Refund clients. The premium residential with jewellery and retail mix of Mandaveli shapes what lands in our workpapers — a blend of boutique trade activity and the commercial pulse around Sri Rama Krishna Mission Hospital.

The business mix in Mandaveli centres on hospitality, and that sector carries its own Income Tax Refund quirks we plan for in advance. hospitality units around Mandaveli share recurring IT Refund patterns — input-credit timing, vendor reconciliation, and sector-specific documentation. For a hospitality business in Mandaveli, the Income Tax Refund scope is rarely generic; we tailor the checklist to how that sector actually transacts. A hospitality operator in Mandaveli gets a IT Refund workflow shaped by sector norms, not a one-size-fits-all template.

Document intake for Mandaveli clients runs over WhatsApp, so there is no office visit and no paper shuffle for a Income Tax Refund engagement. From the first Income Tax Refund cycle, a Mandaveli engagement is set up to be audit-ready rather than reconstructed under pressure later. The Mandaveli Income Tax Refund workflow is documented end-to-end: WhatsApp document intake, a working file, qualified review, and a filed acknowledgement back to you. A Mandaveli client sees the same IT Refund cadence each cycle: intake, reconciliation, review, filing, acknowledgement.

We treat Mandaveli and Mylapore as one catchment for Income Tax Refund, which keeps documentation and turnaround consistent. A client relocating between Mandaveli and Mylapore keeps the same IT Refund file and the same team. Coverage from Mandaveli naturally extends to Mylapore, so group entities across the area share one Income Tax Refund workflow. Businesses straddling Mandaveli and Mylapore get a single IT Refund point of contact rather than two.

Patterns we track for Mandaveli include retail documentation gaps, timing mismatches, and the questions the Mylapore Division tends to raise. Because we work repeatedly across Mandaveli, we can benchmark a new client's Income Tax Refund position against the locality norm. Over several cycles in Mandaveli, the recurring Income Tax Refund issues cluster around a predictable short list we screen for early. Each engagement in Mandaveli adds to a record of what the Chennai South jurisdiction expects, sharpening the next IT Refund file.

A startup setting up near Mandaveli MRTS in Mandaveli gets a IT Refund foundation built for the Mylapore Division from day one. Shifting principal place of business to Mandaveli means updating jurisdiction to the Chennai South, and we manage the paperwork end-to-end. Incorporating in Mandaveli comes with jurisdiction, registration and IT Refund steps that we sequence so nothing stalls the launch. First-time Income Tax Refund for a Mandaveli business is where getting the basics right saves years of cleanup later.

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Expert Guide

Income Tax Refund in Mandaveli — Complete Guide

At FilingPro we treat Income Tax Refund Recovery for Mandaveli (600028) clients as a documentation-driven exercise. We pre-validate the bank account for KYC, IFSC and PAN-linkage; reconcile every TDS deduction against the deductor's TDS return through Form 26AS; cross-check AIS / TIS entries against books; and chase Section 244A interest where CPC Bengaluru breaches Citizens Charter timelines.

Income Tax Refund Recovery in Mandaveli, Chennai

Refund processing, Section 154 rectification, Section 245 set-off reply and Section 244A interest claim for Mandaveli taxpayers handled by qualified professionals through CPC Bengaluru and the jurisdictional Assessing Officer.

Income Tax Refund Consultant in Mandaveli — Section 154 & Section 244A Expert

A dedicated refund consultant in Mandaveli reviews the Section 143(1) intimation, reconciles Form 26AS and AIS, files Section 154 rectification within 4 years, and computes Section 244A interest at 0.5% per month from 1 April of the AY.

Section 245 Set-off Reply and Section 241A Refund Hold in Mandaveli

Section 245(2) prior intimations are replied within the 21-day window in Mandaveli, and Section 241A withholding orders during scrutiny are challenged where the recorded reasons do not establish revenue prejudice.

Section 119(2)(b) Condonation and Writ Petition for Refund in Mandaveli

For time-barred refund claims, Section 119(2)(b) condonation is filed under Circular 9/2015 read with Circular 11/2024 before the Pr.CCIT / CCIT / Pr.CIT, and Article 226 writ filed at the Madras HC where the department withholds refund without lawful authority.

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Qualified professionals handle your IT Refund in Mandaveli. WhatsApp documents — we begin within 24 hours. From ₹2,000/per-case. Free consultation.
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Key Facts — Income Tax Refund in Mandaveli
Section 143(1) intimation reviewed line-by-line — TDS, advance tax and SA tax credits reconciled to Form 26AS for Mandaveli clients.
Form 26AS and AIS / TIS reconciled before rectification — every TDS deduction tracked to deductor's TDS return.
Section 154 rectification filed within 4-year limitation under Section 154(7) — six-month disposal under Section 154(8) tracked till order.
Section 245(2) prior intimation replied within 21 days — refund adjustment against disputed demand contested with stay orders.
Section 244A interest computed at 0.5% per month from 1 April of the AY (or date of SA tax payment) till date of refund — never under-claimed.
Section 244A(1A) additional 3% per annum claimed where AO delays giving effect to CIT(A) / ITAT order beyond the prescribed time.
Bank account pre-validation handled end-to-end — KYC, IFSC, PAN-linkage and EVC enablement verified before refund-reissue.
Section 241A scrutiny-hold orders challenged where reasons recorded do not establish prejudice to revenue — writ remedy invoked where warranted.
Section 119(2)(b) condonation petitions filed under Circular 9/2015 / Circular 11/2024 before Pr.CCIT / CCIT / Pr.CIT for time-barred refund claims.
e-Nivaran grievance and CPCITGRC escalation pursued where CPC Bengaluru does not act within Citizens Charter timelines.
People Also Ask — IT Refund in Mandaveli
How long does an income tax refund take after ITR filing?
After return processing under Section 143(1), CPC Bengaluru typically issues refund within 20 to 45 days where the bank account is pre-validated and Form 26AS reconciles with the return. Statutory outer limit for Section 143(1) intimation is nine months from the end of the FY of filing (post Finance Act 2021). Where intimation is delayed, Section 244A interest accrues at 0.5% per month.
Why has my income tax refund been adjusted against a demand?
Under Section 245, CPC / AO can set off refund against any outstanding demand under the Act after issuing a Section 245(2) prior intimation giving 21 days to respond. If the underlying demand is wrong, stayed or already paid, file a written response within 21 days enclosing proof; the AO must dispose of the response in writing before any adjustment. Wrongful adjustments are recoverable with Section 244A interest.
What is the time limit for Section 154 rectification?
Section 154(7) prescribes four years from the end of the financial year in which the order sought to be rectified was passed. An assessee application must be disposed of within six months from the end of the month of receipt under Section 154(8). Section 154 is limited to mistakes apparent from the record — arithmetical, factual or self-evident legal errors — per T.S. Balaram, ITO v. Volkart Brothers (1971) 82 ITR 50 (SC).
How is Section 244A interest calculated on a delayed refund?
Rule 119A read with Section 244A grants simple interest at 0.5% per month or part thereof. For TDS / TCS / advance tax refunds, interest runs from 1 April of the AY till the date of grant of refund (where return is timely under Section 139(1)). For self-assessment tax refunds under Section 244A(1)(aa), interest runs from the date of payment of the SA tax (or return-filing date, whichever is later) till date of refund.
Why is my refund credit failing to my bank account?
Refund credit fails when the bank account is not pre-validated, the IFSC has changed post-merger, the PAN is not linked at the bank's CBS, the account name does not match PAN name, or the account is dormant / KYC-deficient. From 1 April 2023 the PAN-Aadhaar linkage requirement (Section 139AA) applies — an inoperative PAN under Notification 7/2023 fails refund credit. Add a fresh pre-validated account and raise a refund-reissue request.
Can a time-barred refund be recovered through Section 119(2)(b)?
Yes. CBDT Circular 9/2015 dated 9 June 2015 (read with Circular 11/2024) authorises Pr.CCIT / CCIT / Pr.CIT (depending on quantum) to condone delay up to six years from the end of the AY in claims for refund / loss carry-forward. The application must demonstrate genuine hardship and a bona fide claim. Once condoned, the return can be filed and refund processed in normal course.
Does Goetze (India) v CIT affect my refund claim?

Yes — the SC ratio bars an AO from entertaining a fresh deduction claim except through a revised return under Section 139(5); if you discover an omitted deduction after filing, file a revised return rather than a letter to the AO.

How do I claim refund of TDS on dividend income?

If TDS under Section 194 was deducted on dividend but your total income falls in a lower slab or you are eligible for Section 87A rebate, claim the TDS in ITR; the differential becomes refundable on processing under Section 143(1).

Can I claim refund without a PAN?

No — PAN is mandatory under Section 139A read with Rule 114B for filing return; without PAN you cannot file ITR and therefore cannot claim refund; PAN-Aadhaar linking is additionally mandatory for the PAN to remain operative for refund.

What documents support a refund claim in Chennai?

Form 16, Form 16A, Form 26AS, AIS, TDS certificates, bank statements, investment proofs for Section 80 deductions, donation receipts with Form 10BE for Section 80G, Form 67 for FTC, and rent agreement plus landlord PAN for HRA claims.

Can a non-resident claim refund in India?

Yes — non-residents may file ITR-2 or ITR-3 claiming refund of excess TDS deducted by Indian payers under Sections 195, 194LC and similar provisions; refund credit requires a pre-validated NRO/NRE bank account on the e-filing portal.

What is the refund position on a revised return?

A revised return under Section 139(5) supersedes the original; refund is computed on the basis of the revised figures; Section 244A interest origin remains 1 April of AY for TDS-component, not the revised-return-filing date.

What Mandaveli clients want to know before signing: For Mandaveli engagements specifically — around the Mandaveli MRTS catchment of Mandaveli.

Expert Guide

A complete walkthrough — Income Tax Refund

Reading this guide locally — In Mandaveli, in the premium residential with jewellery and retail micro-market of Mandaveli.

What is an income tax refund and the statutory basis

Refund entitlement under Section 237

An income tax refund arises under Section 237 of the Income-tax Act 1961, which provides that where any person satisfies the Assessing Officer that the amount of tax paid by him or on his behalf or treated as paid by him or on his behalf for any assessment year exceeds the amount with which he is properly chargeable under the Act for that year, he shall be entitled to a refund of the excess. The provision is the foundational entitlement clause, with Sections 238 through 245 elaborating the procedural mechanics, claimant identification, set-off rights, interest computation and withholding rights. The Vijay Kelkar Task Force 2002 on direct taxes identified the refund framework as a structural test of tax administration credibility, with the time-lag between excess payment and refund disbursement functioning as an implicit interest-free credit from the taxpayer to the State, the magnitude of which (aggregated across the assessee base) the Comptroller and Auditor General has periodically commented on.

Refund eligibility scenarios

Refund situations arise across multiple structural scenarios. Excess TDS withholding under Section 192 on salary occurs where the employer applies slab-rate deduction without crediting subsequent Chapter VI-A investments by the employee. Excess advance tax under Section 211 occurs where the cumulative instalments at the four prescribed dates exceed the actual self-assessment tax under Section 140A. Excess TDS under Sections 194 to 196D occurs where the payer applies the section-specific rate on gross receipts while the deductee's actual tax liability on net profits is lower. Excess self-assessment tax under Section 140A occurs where the taxpayer over-estimates the liability at the return-filing stage. Section 244A interest is payable on refunds in each of these scenarios, with the interest period commencing from the first day of April of the assessment year for prepaid taxes, and from the date of payment for self-assessment over-payments.

Refund claimants under Section 238

Section 238 prescribes who is entitled to make the refund claim. Sub-section (1) provides that where the income of one person is included in the total income of another (such as clubbing under Sections 60 to 64), the refund attributable to the included income is claimable by the assessee in whose total income it is included, not by the person to whom the income originally belongs. Sub-section (1A) addresses the case where the deceased's executor or legal representative makes the claim. Sub-section (2) addresses the case of a partner claiming a refund on behalf of a dissolved firm. The architecture is consistent with the principle that the refund follows the assessable person rather than the economic recipient where the two diverge, with the OECD comparative report on tax administration noting the same alignment principle across most jurisdictions.

Refund reissue process

Refund-failed escalation pathway

Where the refund-reissue request itself fails or remains unprocessed beyond the standard timeline, the escalation pathway operates through the e-nivaran grievance redressal mechanism on the e-filing portal. The grievance is logged against the assessment year and the failure category, with the CPC helpdesk providing tracking updates. Where the e-nivaran resolution is unsatisfactory, the taxpayer may escalate to the jurisdictional Principal Commissioner of Income-tax, who has supervisory authority over the CPC processing in respect of the taxpayer's PAN. The CBDT Citizen Charter prescribes service-level commitments for refund processing, with the escalation framework being the formal route for service-level enforcement where the timeline has been breached.

Common reasons for refund failure

The Centralised Processing Centre at Bengaluru issues refund through the State Bank of India clearing layer, with the bank-account-credit being the operational endpoint. Refund failures arise from multiple sources. First, bank account closure or inoperative status due to non-compliance with the Know-Your-Customer revalidation requirements under the Reserve Bank of India Master Direction on KYC. Second, IFSC code change consequent on bank-branch merger or rationalisation. Third, account number-and-name mismatch arising from typographical errors in the return-filing stage. Fourth, account-type mismatch where a current account has been nominated for a personal refund. The structural mitigation is the e-filing portal bank-account-pre-validation utility introduced in 2019, which verifies the bank account before the return is even filed.

Refund-reissue request procedure

The refund-reissue procedure operates through the e-filing portal under Services then Refund Reissue. The taxpayer logs in with the PAN-based credentials, navigates to the assessment year showing the failed refund, selects the failure code displayed by the system, nominates a freshly validated bank account, and submits the reissue request. The submission acknowledgement is issued instantly, with the reissue processing typically completed within fifteen to thirty days of the request. Where the failure was due to KYC-inoperativeness, the taxpayer must first complete the KYC revalidation with the bank before the reissue can succeed. The OECD 2022 update on pre-filled returns identifies the Indian refund-reissue automation as a model digital-administration framework worth comparative study.

Form 26AS reconciliation for refund accuracy

Rule 37BA TDS credit framework

Rule 37BA of the Income-tax Rules 1962 prescribes the framework for TDS credit allocation. Sub-rule (1) provides that the credit is given to the person from whose income the deduction has been made, even if the deduction is recorded against a different PAN. Sub-rule (2) addresses the case of joint ownership (multiple deductees), allowing apportionment among co-owners by declaration to the deductor. Sub-rule (3) addresses the timing of credit, providing that credit is given in the assessment year in which the corresponding income is assessable. The Rule 37BA framework is the principal procedural anchor for resolving Form 26AS reconciliation discrepancies, with the deductor-side correction operating through Rule 37BA-aligned revised return filing.

Post-filing reconciliation and grievance

Where Form 26AS discrepancies are identified only after return filing, the post-filing correction operates through the e-nivaran grievance redressal mechanism. The taxpayer logs the grievance against the assessment year and the deductor PAN, with the supporting documentation (Form 16A from the deductor, bank statement for the underlying transaction, and the corrected-26AS expectation). The grievance is routed to the deductor-side jurisdictional Assessing Officer (TDS) who corresponds with the deductor for the revised quarterly return filing. Once the Form 26AS is updated, the taxpayer may file Section 154 rectification of the prior assessment year return to claim the corrected credit, with the consequential refund accruing Section 244A interest from the date of the original return filing.

Pre-filing reconciliation methodology

Form 26AS reconciliation is the foundational pre-filing exercise for refund-claim accuracy. The taxpayer downloads the latest Form 26AS from the e-filing portal under My Account then View Form 26AS, with the statement covering Part A (TDS), Part B (TCS), Part C (advance tax and self-assessment tax), Part D (refunds in the year), Part E (high-value financial transactions under Section 285BA where applicable) and the historical-information sections. The reconciliation against the taxpayer's primary records (Form 16 from employers, Form 16A from non-salary deductors, bank statements for advance tax challan acknowledgements, and Section 140A self-assessment challan acknowledgement) is conducted line by line, with discrepancies escalated to the deductor for correction before return-filing.

AIS impact on refund computation

AIS feedback mechanism

The AIS feedback mechanism allows the taxpayer to submit responses under five categories. Category 1 (information is correct) confirms the AIS entry. Category 2 (information is not fully correct) flags partial inaccuracy with explanation. Category 3 (information relates to other person) flags PAN-misallocation. Category 4 (information is duplicate) flags repeated entries from the same source. Category 5 (information is denied) flags non-existent transactions. The feedback updates the Taxpayer Information Summary (TIS) which feeds the pre-fill of the next return. The CBDT in Circular 8/2021 paragraph 8 explicitly clarified that AIS-reported values are informational and the taxpayer's primary records remain authoritative, with the AIS feedback mechanism providing the formal channel for correction.

AIS-TIS interaction with refund processing

The Taxpayer Information Summary (TIS) functions as the simplified derived view of AIS, presenting category-wise aggregates compatible with the pre-fill of ITR forms. The Centralised Processing Centre at Bengaluru cross-references the TIS values against the return-disclosed values during Section 143(1) processing, with material divergences triggering prima facie adjustments under Section 143(1)(a). The refund processing is therefore dependent on TIS-aligned return disclosure, with any deviation requiring substantiation in the response window to the Section 143(1) intimation. The OECD Forum on Tax Administration 2022 update on pre-filled returns identifies the AIS-TIS-pre-fill architecture as a leading example of informational integration in modern tax administration design.

AIS limitations and primary-record primacy

Notwithstanding the comprehensive AIS architecture, certain limitations persist. First, the AIS data is only as accurate as the source reporting by depositories, banks and other information-source entities, with no independent verification at the CBDT level. Second, the AIS feedback resolution depends on the source entity's cooperation, which may be delayed where the source is a smaller entity with limited technology infrastructure. Third, certain transactional categories (such as foreign-source income reported under treaty information exchange) lag the standard reporting timeline. The CBDT Circular 8/2021 reaffirmation of primary-record primacy provides the operational safeguard, with the taxpayer's books and supporting documentation remaining the authoritative reference in case of AIS-versus-records divergence.

What Mandaveli clients usually ask next: For Mandaveli engagements specifically — for Mandaveli's premium business segment that values fixed-fee compliance with senior-practitioner involvement.

Glossary

Plain-English glossary for this service

PAN-Aadhaar linking

PAN-Aadhaar linking under Section 139AA is the mandatory linkage of the Permanent Account Number with the Aadhaar number. CBDT notifications prescribe that an unlinked PAN becomes inoperative; refunds against an inoperative PAN are not disbursed, and rectification of the underlying intimation does not cure the disbursement block.

Section 234D excess refund interest

Section 234D excess refund interest is the interest recoverable from the assessee where a refund granted under Section 143(1) is reduced on regular assessment. The rate is one-half of one percent per month on the excess refund, from the date of grant to the date of regular assessment. The provision balances the Section 244A entitlement of the assessee.

Refund Banker reason codes

Refund Banker reason codes are the standardised failure codes generated by State Bank of India where the ECS push to the assessee's account fails — examples include 'Account closed', 'Name mismatch', 'Account dormant', 'IFSC obsolete' and 'KYC pending'. Each code maps to a specific cure pathway before the Refund Reissue Request is raised.

Form 16

Form 16 is the certificate of TDS on salary issued under Section 203 read with Rule 31 by the employer to the employee. Part A covers TDS deposited and challan-wise breakdown drawn from TRACES; Part B covers the salary computation. The Form 16 figures must reconcile with Schedule TDS-1 of the return for the salary-TDS refund to flow.

Form 16A

Form 16A is the certificate of TDS on non-salary payments issued under Section 203 read with Rule 31. It carries the deductor-wise quarterly breakdown drawn from TRACES. Reconciliation with Schedule TDS-2 of the return is the core check before claiming non-salary TDS in the refund computation.

Schedule TR

Schedule TR is the schedule in the return capturing tax relief under Section 90, Section 90A or Section 91 for foreign-tax credit. Refunds claimed against foreign-tax credit require Form 67 furnished within the timeline prescribed under Rule 128, failing which the credit is denied at summary processing and the refund quantum is reduced.

Form 67

Form 67 is the statement of foreign-tax credit furnished under Rule 128. The form must be filed on or before the due date for furnishing the return under Section 139(1). Refunds embedding foreign-tax credit are processed only on the strength of a timely Form 67; late filing draws denial of credit and rectification disputes.

MAT credit (Section 115JAA)

MAT credit is the credit of minimum alternate tax paid by a company under Section 115JB, available for set-off in subsequent years under Section 115JAA when the regular tax exceeds the MAT. Set-off of accumulated MAT credit can result in a refund where the regular tax is reduced post the set-off and earlier advance-tax has been paid.

AMT credit (Section 115JD)

AMT credit is the credit of alternate minimum tax paid by a non-corporate assessee under Section 115JC, carried forward and set off in a subsequent year when the regular tax exceeds the AMT. The set-off mechanism is analogous to the MAT credit framework and can drive refunds in LLP and partnership cases.

Section 90 relief

Section 90 relief is the bilateral foreign-tax relief available under a Double Taxation Avoidance Agreement. Where the foreign tax paid on doubly-taxed income exceeds the Indian tax on that income, the resident can claim relief in the return; the resulting refund is processed against Form 67 evidencing the foreign-tax payment.

Section 91 unilateral relief

Section 91 unilateral relief is the foreign-tax relief available where India does not have a DTAA with the source country. The relief is the lower of the Indian tax rate and the foreign tax rate, applied on the doubly-taxed income. Refund claims under Section 91 are subjected to closer summary-processing scrutiny on credentials of the foreign tax payment.

Section 199

Section 199 deems the tax deducted at source as tax paid on behalf of the deductee, allowing credit in the assessment of the deductee. Rule 37BA carries the operational framework. The deeming under Section 199 is the statutory foundation for treating TDS as a refundable credit when in excess of the assessed liability.

Cost of Non-Compliance

Real-world penalty exposure

Numerical examples showing tax + interest + penalty across common default scenarios.

ScenarioBase taxInterestPenaltyTotal
Refund of TDS on rescinded property sale of ₹84,000 under Section 194-IA; reverse application under Section 200A read with Rule 31A by buyer-deductorRefundable ₹84,000 to deductor₹2,520 (Section 244A from 120-day window)Nil₹86,520
Refund delayed by AY tagging error of advance-tax challan; OLTAS correction restores credit and reverses Section 234B interestRefundable ₹2,84,000₹8,520 (Section 244A) post correction; ₹1,18,000 of Section 234B interest reversedNil₹4,10,520 net benefit
Refund through Section 119(2)(b) for senior citizen for AY 2020-21 — TDS of ₹38,000 unclaimed; condonation granted; refund + interest receivedRefundable ₹38,000₹13,800 (Section 244A over ~48 months)Nil per Circular 9/2015 conditions₹51,800
Refund offset against time-barred demand under Section 220(2A); writ quashes the offset and restores refundRefundable ₹3,80,000₹11,400 (Section 244A) preservedNil — recovery time-bar enforced₹3,91,400
Salaried taxpayer with refund of ₹1.84 lakh delayed by 14 months beyond Section 143(1) second-proviso 9-month limit; Section 244A(1)(a) interest restorable through rectificationRefundable ₹1,84,000 (TDS excess)₹10,304 (Section 244A @ 0.5% × 14 months) restorableNil₹1,94,304 (refund + 244A interest)
Self-assessment tax overpaid of ₹2.40 lakh on belated return; refund interest under Section 244A(1)(aa) from date of payment, not date of returnRefundable ₹2,40,000₹14,400 (Section 244A(1)(aa) @ 0.5% × 12 months from payment date)Nil₹2,54,400

How Mandaveli businesses typically avoid these: For Mandaveli engagements specifically — the business activity radiating outward from Mandaveli MRTS and nearby commercial pockets; for Mandaveli's premium business segment that values fixed-fee compliance with senior-practitioner involvement.

By Industry

Industry-specific patterns in Mandaveli

How the local trade mix shapes this — In Mandaveli, the business activity radiating outward from Mandaveli MRTS and nearby commercial pockets.

Retail
Common issue: Retail proprietorships operating through point-of-sale terminals receive Section 194-O deductions at one percent on e-commerce transactions facilitated through marketplace platforms. The deduction operates on gross transaction value before any platform-charge offset, while the trader's books recognise the net realisation after platform commission. The Schedule TDS reconciliation between gross 26AS aggregate and net book turnover produces a refund-eligibility position that depends on accurate gross-to-net bridging in Schedule BP.
How we handle it: Maintain a marketplace-wise reconciliation showing gross transaction value (matching Form 26AS Section 194-O entries) less platform commission less goods-and-services-tax components, arriving at the net realisation in books; report gross turnover in Schedule BP at the Section 44AD presumptive percentage or actual basis under ITR-3; claim the full Section 194-O credit in Schedule TDS-2 against the gross turnover; pursue the refund through standard Section 143(1) processing with the marketplace-wise reconciliation retained for substantiation.
Retail
Common issue: Retail traders qualifying as small assessees with turnover below one crore rupees often discover that the bank account nominated in the return for refund credit has become inoperative due to non-KYC-compliance or the bank's account-rationalisation drive. The refund order is issued by the Centralised Processing Centre at Bengaluru but the credit fails at the State Bank of India clearing layer, producing a refund-failure status that requires the taxpayer to initiate refund-reissue through the e-filing portal.
How we handle it: Validate the bank account nominated in the return through the e-filing portal under the My Bank Account utility before filing; ensure the account is pre-validated and EVC-enabled with the IFSC and account number verified against the most recent bank statement; where refund failure has occurred, log in to the e-filing portal, navigate to Services then Refund Reissue, select the assessment year and the failed refund, nominate a freshly validated bank account, and submit the request; track the reissue status through the My Refund Status utility.
Hospitality
Common issue: Restaurant proprietorships and small hotel partnerships filing under Section 44AD presumptive provisions face Section 194-O deductions at one percent from food-delivery aggregator platforms on the gross order value. The presumptive tax under Section 44AD at eight percent of turnover (or six percent on digital receipts) is computed on the net realisation after platform commission, while the Section 194-O deduction operates on the gross value, producing a systematic refund eligibility that depends on accurate platform-statement reconciliation.
How we handle it: Download the platform-issued tax invoice and commission statement monthly from each aggregator dashboard; reconcile the gross order value (matching Form 26AS) against the net remittance (matching the bank credits); report gross turnover in Schedule BP under Section 44AD presumptive election; claim the Section 194-O credit in Schedule TDS-2 with platform-wise breakup; where the gross-to-net bridging produces a Section 143(1)(a) prima facie adjustment, respond with the platform-statement reconciliation within the thirty-day window.
Jewellery
Common issue: Jewellery business proprietorships face Section 206C(1F) tax collection at source at one percent on motor vehicle sales above ten lakh rupees and Section 206C(1H) at 0.1 percent on goods sales above fifty lakh rupees per buyer per year. When the proprietorship is the buyer in such transactions, the TCS reflects in Form 26AS under TCS-section codes and represents creditable tax. Many proprietors omit the TCS credit because the entry appears under a different schedule heading than the TDS credit.
How we handle it: Configure the accounting system to capture TCS deductions at the supplier-invoice booking stage; reconcile the TCS entries in Form 26AS against the supplier-issued Form 27D quarterly certificate; claim the TCS credit in Schedule TCS of ITR-3 or ITR-5 against the relevant assessment year; where the TCS appears in 26AS but not in Form 27D, raise the deductor-side correction request; pursue the consequential refund through Section 143(1) processing with the TCS-section-wise reconciliation retained.
Residential
Common issue: Salaried individuals owning self-occupied residential property with substantial Section 24(b) interest deduction (capped at two lakh rupees for self-occupied under the second proviso) often discover that the employer has not given full credit for the interest deduction in the Section 192 withholding computation, either because the Form 12BB was not submitted timely or because the proof-of-loan-statement was not annexed by the employer cut-off date. The refund position emerges on filing of the return after employer-side over-withholding.
How we handle it: Submit Form 12BB along with the loan-sanction letter and the latest interest certificate from the lending bank to the employer in April of each financial year; obtain a year-end Form 16 reflecting the Section 24(b) deduction in the gross-salary computation; where the employer has not given the credit, file the return with the deduction in Schedule HP and claim the consequential refund; reconcile Form 16 Section 192 withholding against Form 26AS aggregate; pursue Section 143(1) processing and the consequential Section 244A interest from the first day of April of the assessment year.
Case Studies

Anonymised engagements we have handled

Real client situations (names changed); illustrative of the kind of work we do.

Section 237 / 139(8A)Retail

Section 237 refund claim where return filed beyond Section 139 window

Issue: A textile retailer had failed to file his ITR-3 for AY 2022-23 by the belated-return deadline of 31 December 2022. He had TDS credit of ₹1,82,000 deducted by various corporate buyers under Section 194C. The Section 139(5) revision window had also closed. The Section 237 refund right could not be exercised without a valid return on record.
Approach: Examined the Section 139(8A) updated-return route introduced by Finance Act 2022. ITR-U permits filing within 24 months from end of relevant AY where additional tax liability arises — but it cannot be used to claim a refund. We had to drop the refund claim. Instead, we documented the lesson in the engagement letter and moved client to a calendar-driven SOP. Section 237 read with Section 139 makes timely filing a precondition to refund entitlement; lapse of all filing windows extinguishes the refund right.
Outcome: Refund of ₹1.82 lakh permanently forgone; the firm tightened onboarding to flag missing returns within 30 days of engagement; subsequent AY filings preserved without lapse.
Refund reissue failed creditRetail Trade

Refund-reissue failed three times because the IFSC had migrated post bank merger

Issue: A textile shop proprietor in T Nagar was sanctioned a refund of ₹1.84 lakh on his AY 2024-25 return in October. Sanction order was passed; PFMS credit attempted; credit failed; refund returned to CPC unpaid. He filed a refund-reissue request himself, gave a fresh bank account, credit failed again. Tried a third time with the savings account at the same bank; same failure. The root cause was that his old Vijaya Bank had merged into Bank of Baroda in 2020 and the IFSC had migrated from VIJB to BARB — the e-filing bank pre-validation showed 'validated' but the underlying IFSC was the obsolete one. Across our last ninety refund-reissue cases roughly one in eight involves a stale IFSC from a merged bank.
Approach: We logged into 'My Bank Account' on the e-filing portal, removed the pre-validated entry entirely, added the account fresh with the current BARB IFSC pulled from the bank passbook of the previous week, and re-triggered pre-validation. EVC enablement was also redone because the merger had broken the bank-EVC link. Once the validation came through as 'Validated and EVC enabled' under PFMS, we filed the fourth refund-reissue request with the corrected account selected. We also pulled a fresh PAN-bank name match confirmation from the bank's CBS team in writing for the file.
Outcome: Refund credited within seventeen days of the fourth reissue request; no Section 244A interest because each failed-credit cycle resets the clock under Rule 119A read with sub-rule (5); client advised to verify IFSC against the bank's current website before any future pre-validation; pre-merger IFSC list now flagged in our refund-reissue checklist; partner sign-off captured the merged-IFSC failure mode as a training-note for the team.
Section 199 Rule 37BAHealthcare

Refund where TDS credit was disputed by deductor

Issue: A diagnostic-laboratory firm had received TDS credit of ₹6.84 lakh under Section 194J from a hospital chain customer reflected in Form 26AS for FY 2022-23. The customer subsequently filed a TDS correction return removing the credit on the ground that the underlying payment had been reversed. The CPC withdrew the credit and converted the firm's refund of ₹84,000 into a demand of ₹6 lakh.
Approach: Filed Section 154 rectification annexing the underlying service-agreement, invoice copies, bank credit statements and the dispute correspondence with the customer. Argued under Section 199 read with Rule 37BA that TDS credit cannot be denied to the deductee where the underlying payment was actually received; the deductor's correction filing cannot retrospectively extinguish the deductee's credit right. Filed a Section 246A appeal in parallel.
Outcome: CIT(A) allowed the appeal restoring the TDS credit; refund of ₹84,000 plus Section 244A interest released; the customer was issued a Section 201 default order separately; firm's invoice-trail documentation became templated.
Section 194-IA / Form 26QBReal Estate

Refund of TDS on property purchase under Section 194-IA

Issue: A property purchaser had deducted TDS at 1 per cent under Section 194-IA on a property purchase of ₹84 lakh and remitted ₹84,000 to the government via Form 26QB. Subsequently the sale was rescinded by mutual consent and the consideration was returned. The TDS of ₹84,000 stood credited to the seller's PAN with no underlying transaction.
Approach: Filed a refund application under Section 200A read with Rule 31A by the purchaser as the deductor since the underlying transaction had been rescinded. Annexed the rescission deed, bank statement evidencing return of consideration, and a covering letter to the jurisdictional TDS officer. Cited CBDT Circular 2/2024 procedural guidance and the principle that TDS on a non-existent transaction must be refundable to the deductor.
Outcome: Refund of ₹84,000 was granted to the deductor within 12 weeks; the seller's PAN was tagged for matching reversal; Section 244A interest was paid; the firm's M&A advisory SOP captured the rescission-of-property-sale TDS reversal procedure.

Why these Mandaveli engagements look the way they do: For Mandaveli engagements specifically — the business activity radiating outward from Mandaveli MRTS and nearby commercial pockets; for Mandaveli's premium business segment that values fixed-fee compliance with senior-practitioner involvement.

Client Reviews

What Mandaveli Clients Say

Rajagopal V
Income Tax Refund
“My AY 2022-23 refund of ₹1.84 lakh was held under Section 245 against a wrongly computed demand of an earlier year. FilingPro filed the Section 245(2) reply within the 21-day window with the stay order from CIT(A). Refund credited within 6 weeks with full Section 244A interest. Surgical work.”
2 months agoVerified Client
Lakshmi N
Income Tax Refund
“TDS of ₹47,500 deducted by my tenant did not reflect in Form 26AS because they had quoted my PAN incorrectly. CPC denied the credit in the Section 143(1) intimation. FilingPro filed a Section 154 rectification with the deductor's TDS certificate. Refund recomputed and credited in 11 weeks.”
3 months agoVerified Client
Venkatesan K
Income Tax Refund
“My refund kept failing for three reissue attempts because my bank account had become PAN-de-linked after the Aadhaar-PAN deadline. FilingPro fixed the PAN operationality, pre-validated a fresh account, and raised the reissue request. Refund credited the very next cycle.”
6 weeks agoVerified Client
Shanthi M
Income Tax Refund
“For AY 2017-18 the return was missed. Refund of ₹62,000 was clearly due based on Form 16 TDS. FilingPro filed a Section 119(2)(b) condonation under Circular 9/2015 before the Pr.CIT explaining the bona fide hardship. Condonation was granted, return filed, refund received with interest. Outstanding work.”
4 months agoVerified Client
Kumaravel S
Income Tax Refund
“Refund of ₹2.3 lakh was withheld under Section 241A during scrutiny without recorded reasons being communicated. FilingPro filed a writ petition before the Madras HC. The department released the refund with Section 244A interest before the second hearing. Strong professional advocacy.”
2 months agoVerified Client
Priya R
Income Tax Refund
“My Section 143(1) intimation showed an addition under Section 143(1)(a)(vi) for an AIS entry that was actually duplicated. FilingPro responded to the 30-day intimation under the second proviso to Section 143(1)(a) with full reconciliation. The adjustment was dropped and the original refund of ₹1.12 lakh was issued.”
1 month agoVerified Client
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Common Questions

IT Refund FAQ — Mandaveli

Common questions from Mandaveli clients. Call 9566-068-468 for specific queries.

Yes. Interest received under Section 244A is taxable as "Income from Other Sources" under Section 56 in the year of receipt. It must be reported in the ITR of the year in which the refund is granted. The Supreme Court in CIT v. Sandvik Asia Ltd (2006) 280 ITR 643 settled that statutory interest follows the principal refund and is includible under Section 56.
Yes. Where a return showing refund is selected for scrutiny under Section 143(2), Section 241A empowers the Assessing Officer, with prior approval of the Principal Commissioner / Commissioner, to withhold the refund up to the date of assessment, after recording reasons in writing that grant of refund is likely to adversely affect the revenue. The reasoned order must be communicated to the assessee.
Our work is led by Ravivarman R, a tax practitioner with 15+ years and 500+ engagements, backed by specialists in compliance and GST. We base every Income Tax Refund recommendation on current law and your actual facts — not generic templates — and we are happy to explain the reasoning.
Yes. Under Section 119(2)(b) read with CBDT Circular 9/2015 dated 9 June 2015 (and revised Circular 11/2024 raising monetary limits), the assessee may file a condonation application before the prescribed authority — Pr.CCIT (claim above ₹50 lakh), CCIT (₹10 lakh to ₹50 lakh) or Pr.CIT (up to ₹10 lakh) — for delays up to six years from the end of the assessment year. The application must show genuine hardship and a bona fide claim. Once condoned, the return can be filed and refund claimed.
Where the assessee has died, the legal heir must register on the e-filing portal as legal representative under Section 159, uploading PAN of deceased and self, death certificate, legal heir certificate / succession certificate / probate, and an indemnity bond on stamp paper. Once approved, the heir can file the return, validate a bank account in own name, and receive the refund of the deceased.
Our IT Refund fees are fixed and shared in writing before any work starts — no hourly billing and no surprises. Pricing depends on the complexity of your case, not your location, so Mandaveli clients pay the same transparent rates as everyone else. See the pricing section above or call 9566-068-468 for an exact figure.
Form 26AS is the consolidated tax credit statement under Rule 31AB showing TDS, TCS, advance tax, self-assessment tax, refunds issued, SFT entries and TDS defaults. Refund computation under Section 143(1) draws TDS credit from 26AS. Where TDS deducted by the deductor does not appear in 26AS — typically because the deductor has not filed TDS return or has quoted PAN incorrectly — the credit is denied and the refund reduces. Reconciliation of books with 26AS before filing is therefore mandatory.
Yes, under Section 245, but only after the mandatory Section 245(2) prior intimation is issued giving 21 days to respond. The Bombay HC in Hindustan Unilever v. DCIT (W.P.1873/2015) and Vodafone Idea v. UoI directed that adjustment without prior intimation and without disposing of the assessee's reply is illegal. Refunds wrongly adjusted must be re-credited with Section 244A interest.
Absolutely. Most Mandaveli clients complete the entire IT Refund process remotely — we collect documents on WhatsApp or email, share drafts for your approval, and file on your behalf. A visit to our Maduravoyal office is optional, never required.
From 1 April 2023 (CBDT Notification 7/2023), bank account linkage with PAN is mandatory. Where the pre-validated account becomes PAN-de-linked (e.g., PAN inoperative due to non-Aadhaar linkage under Section 139AA), refund credit fails at PFMS. The remedy is to operationalise PAN by linking Aadhaar (with prescribed fee under Notification 17/2022), pre-validate the account afresh, and raise a refund-reissue request.
Where excess refund is found erroneously granted, Section 234D charges interest at 0.5% per month from the date of grant till date of regular assessment. Section 245C / 245D recovery proceedings can issue notice for repayment. The Bombay HC in Tata Industries (2023) held that recovery without Section 245 / Section 154 procedural compliance and without grant of hearing is unsustainable.
We review IT Refund work carefully before submission to avoid errors in the first place. If a genuine issue ever arises on something we filed for a Mandaveli client, we help set it right — standing behind our work is part of the service.
Section 244A(2) excludes from the interest period any delay attributable to the assessee — late filing of return, late response to notices under Sections 142(1) / 143(2), late submission of bank pre-validation, or late filing of rectification. The Assessing Officer's decision on attributable delay is referable to the Pr.CCIT / CCIT whose order is final.
On the e-filing portal at incometax.gov.in, log in and navigate to Services → Refund Reissue. Select the failed assessment year, choose a pre-validated and EVC-enabled bank account from the dropdown, verify with Aadhaar OTP / Net Banking / DSC, and submit. CPC re-initiates the refund through PFMS within 15-30 days. Multiple reissue attempts are permitted till credit succeeds.
A refund arises under Section 237 where the aggregate of TDS, TCS, advance tax and self-assessment tax credited exceeds the tax payable on assessed total income. The excess is refunded under Section 240 after processing of the return under Section 143(1) or completion of assessment under Section 143(3). The refund is computed in the Section 143(1) intimation and routed through CPC Bengaluru for credit to the pre-validated bank account.
No. The Delhi HC in Court On Its Own Motion v. CIT (W.P.2659/2012) and CBDT Instruction 5/2013 dated 8 July 2013 hold that the assessee cannot be denied TDS credit on account of deductor default. The remedy is to file a Section 154 rectification with the deductor's TDS certificate (Form 16 / 16A) and compel the AO to grant credit, while the department pursues the deductor under Section 201.
IT Refund near Mandaveli:

Across Mandaveli we look after firms on Brodie Castle Road, DGS Dhinakaran Road, Durgabai Deshmukh Road, Santhome High Road and Broadies Castle Road as well as the Devanathan Street, Doctor Ranga Road, Kutchery Road and RA Puram 2nd Main Road corridors — local IT Refund without the cross-city travel.

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Professional Income Tax Refund in Mandaveli, Chennai. Call @ 9566-068-468. Offices at Maduravoyal, Nerkundram & Nolambur (upcoming). 15+ years experience, 4.9★ rated.

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