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
Vyasarpadi · near Vyasarpadi Junction · IT Refund desk

Income Tax Refund · Vyasarpadi dense residential and small trade pocket Pocket

IT Refund cadence for Vyasarpadi firms near Vyasarpadi Bus Stop — with a documented, audit-ready process

IT Refund for dense residential and small trade pocket businesses across the Vyasarpadi pocket near Erukkanchery Junction with on-time portal submission and full statutory reconciliation. Call 9566-068-468.

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Quick Answer

How is interest under Section 244A computed on a delayed refund in Vyasarpadi, Chennai?

Section 244A read with Rule 119A grants simple interest at 0.5% per month or part of a month on the refund amount. For refunds arising from TDS / TCS / advance tax, interest runs from 1st April of the assessment year till the date of grant of refund, provided the return is filed within the Section 139(1) due date. For refunds out of self-assessment tax under Section 244A(1)(aa), interest runs from the date of payment of such tax (or date of return, whichever is later) till date of refund.

Transparent Pricing

Income Tax Refund in Vyasarpadi — 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 Vyasarpadi Clients Choose FilingPro

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

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.

Bank Pre-validation Handled End-to-End

Bank account pre-validation is handled end-to-end — KYC compliance, IFSC verification, PAN linkage at bank CBS, EVC enablement and name match with PAN database. PFMS rejections are eliminated before refund-reissue.

Refund Reissue Request Filed Promptly

Refund-reissue requests are filed on incometax.gov.in promptly upon credit failure. Vyasarpadi clients see refund credit in the next CPC disbursement cycle, with multiple reissue attempts where the bank requires fresh validation.

Section 119(2)(b) Condonation

Time-barred refund claims (up to six years from the end of AY) are revived through Section 119(2)(b) condonation petitions before Pr.CCIT / CCIT / Pr.CIT depending on quantum thresholds, with genuine-hardship and bona fide-claim demonstration.

e-Nivaran Grievance Pursued

Where CPC Bengaluru does not act within Citizens Charter timelines, e-Nivaran grievance is filed and escalated through CPCITGRC, Income-tax Ombudsman and CBDT representation till the refund is released.

Article 226 Writ Capability

Where refund is wrongfully withheld and statutory remedies are exhausted, Article 226 writ petition is filed at the Madras HC. Vyasarpadi clients have on record successful interim orders directing release with Section 244A interest.

Key Benefits

What Vyasarpadi Clients Get

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

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. Vyasarpadi 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.
Appellate Refund Effect Pursued
Refunds flowing from CIT(A) / ITAT / HC orders are pursued for AO effect within prescribed time. Section 244A(1A) additional 3% per annum is claimed where the AO delays giving effect.
Foreign Tax Credit Refund Unblocked
For Vyasarpadi taxpayers with foreign income, FTC under Section 90 / 91 is claimed correctly via Form 67 within Rule 128(9) timeline. Excess of FTC plus prepaid taxes over Indian liability is refunded through normal Section 143(1) processing.
Litigation-Ready Documentation
Section 143(1) intimation, Form 26AS, AIS, Section 154 application and order, Section 245 reply, refund sanction order and bank credit advice retained for 7 years — supporting any subsequent reassessment or audit query.
Refund Within Statutory Window
Refund processing tracked within the 9-month Section 143(1) intimation window. Where breached, Section 244A interest accrues automatically. Vyasarpadi clients see refunds in bank account through pre-validated PFMS credit.
Comparison

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

Why this matters here — Vyasarpadi businesses operate where the business activity radiating outward from Vyasarpadi Junction and nearby commercial pockets, and with quick access via Vyasarpadi Bus Stop and feeder routes connecting Vyasarpadi to the rest of Chennai.

AspectStandard Section 244A RefundSection 245 Set-off Withheld Refund
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
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
Documents Required

Documents for Income Tax Refund

Share documents via WhatsApp to 9566-068-468. No office visit required for Vyasarpadi 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 — Vyasarpadi businesses operate where the cluster of small trade, residential, auto components businesses that defines Vyasarpadi'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 Vyasarpadi: Closer to Vyasarpadi, for the professional and salaried population of Vyasarpadi navigating personal-tax and home-office GST.

Forms Library

Forms used in this engagement

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
Section 154 Rectification RequestRectification of intimation under Section 143(1) to release withheld refund

Filed on the e-filing portal under Services > Rectification to correct an intimation that mis-stated tax credit, denied a deduction or omitted advance-tax payment

Within four years from the end of the financial year in which the order sought to be rectified was passed Centralised Processing Centre or Assessing Officer depending on the rights flag in the intimation
Section 119(2)(b) Condonation ApplicationApplication seeking condonation of delay in refund claim

Manual application to the jurisdictional authority establishing genuine hardship; supported by reasons explaining the delay and proof of the underlying excess-tax payment

Within six years from the end of the assessment year for which the refund is claimed Pr. CIT, Pr. CCIT or CBDT depending on monetary limits in CBDT Circular 9 of 2015
Response to Outstanding DemandTaxpayer response to a Section 245 set-off intimation

Filed on the e-filing portal under Pending Actions > Response to Outstanding Demand; permits agree, agree-partly or disagree with supporting documents

Thirty days from the issue of the Section 245 intimation Centralised Processing Centre, Bengaluru
Grievance — Refund Pendinge-Nivaran grievance for refund delayed beyond statutory timelines

Escalation channel for refunds determined under Section 143(1) but not credited; raises a ticket against the jurisdictional Pr. CIT and the CPC

No statutory deadline; pragmatically raised after sixty days of refund determination without credit e-Nivaran module on the e-filing portal
Schedule TDS / Schedule TCS in ITRTDS and TCS credit claim within the return of income

Captures the deductor-wise and challan-wise breakdown of tax credit claimed; ties to Form 26AS and AIS for summary processing reconciliation

Filed with the original or revised return under Section 139 Centralised Processing Centre, Bengaluru, through the e-filing portal
ITR-1 (SAHAJ)Return of income for resident individuals with income up to ₹50 lakh

Captures salary, one house property, other-source income and refund claim for resident individuals not having business income; Schedule TDS and Schedule TCS feed the refund computation

31 July of the assessment year for non-audit cases under Section 139(1) Centralised Processing Centre, Bengaluru, through the e-filing portal
ITR-2Return of income for individuals and HUFs not having business or profession income

Used by salaried persons with capital gains, foreign assets, multiple house properties or income exceeding the SAHAJ thresholds; Schedule TDS-1, TDS-2 and TCS feed the refund determination

31 July of the assessment year for non-audit cases under Section 139(1) Centralised Processing Centre, Bengaluru, through the e-filing portal

Income Tax Refund in Vyasarpadi, Chennai 600039

Vyasarpadi (PIN 600039) falls under the Perambur Division of the Chennai North, the jurisdiction that handles statutory matters for businesses at this PIN. Businesses registered in Vyasarpadi share the Chennai North jurisdiction, and their statutory matters route through the same Perambur Division each time. Approvals, acknowledgements and queries for Vyasarpadi businesses tie back to the Perambur Division, so our IT Refund cadence accounts for how that office works. Every Vyasarpadi engagement we open begins with the basics: PIN 600039, the Perambur Division, and the coordinates 13.1106, 80.2522 that anchor the locality.

Most commerce in Vyasarpadi — invoices, expenses, purchases and statutory records — eventually surfaces in the IT Refund working file we maintain for clients here. Vyasarpadi sustains a medium flow of commerce for a dense residential and small trade pocket locality, and that flow is the raw material for the IT Refund files we close here. Each Income Tax Refund cycle for Vyasarpadi reflects its commercial rhythm — invoices generated near Erukkanchery Junction, expenses routed through the Vyasarpadi Bus Stop freight network. Commercial activity in Vyasarpadi runs medium, so IT Refund volumes scale through peak months and we staff the Vyasarpadi desk accordingly.

Income Tax Refund for retail businesses in Vyasarpadi hinges on getting the sector's recurring entries right the first time. Sector concentration matters: when Vyasarpadi leans toward retail, the IT Refund risks cluster around the same few line items each cycle. For a retail business in Vyasarpadi, the Income Tax Refund scope is rarely generic; we tailor the checklist to how that sector actually transacts. A retail operator in Vyasarpadi gets a IT Refund workflow shaped by sector norms, not a one-size-fits-all template.

Document intake for Vyasarpadi clients runs over WhatsApp, so there is no office visit and no paper shuffle for a Income Tax Refund engagement. Our Vyasarpadi IT Refund process is built to be predictable, documented, and on time, cycle after cycle. The qualified-review step on every Vyasarpadi IT Refund file is where errors get caught before they reach the portal. Working papers for Vyasarpadi Income Tax Refund engagements stay archived and retrievable, which makes any later notice or query straightforward to answer.

From the same Vyasarpadi team we also serve Korukkupet and other nearby localities without re-onboarding clients. Coverage from Vyasarpadi naturally extends to Korukkupet, so group entities across the area share one Income Tax Refund workflow. Businesses straddling Vyasarpadi and Korukkupet get a single IT Refund point of contact rather than two. Serving Vyasarpadi and Korukkupet from one team keeps Income Tax Refund turnaround identical across the cluster.

The longer we serve Vyasarpadi, the more precisely we predict where a IT Refund file needs attention. The Income Tax Refund mistakes we see most in Vyasarpadi are avoidable with disciplined intake, which our checklist enforces. Common patterns in the Perambur Division give Vyasarpadi businesses an early-warning map we use to pre-empt IT Refund issues. Because we work repeatedly across Vyasarpadi, we can benchmark a new client's Income Tax Refund position against the locality norm.

Shifting principal place of business to Vyasarpadi means updating jurisdiction to the Chennai North, and we manage the paperwork end-to-end. Incorporating in Vyasarpadi comes with jurisdiction, registration and IT Refund steps that we sequence so nothing stalls the launch. For a new business incorporating in Vyasarpadi or shifting its principal place of business here, Income Tax Refund setup is one of the first things to get right. New retail ventures in Vyasarpadi lean on us to stand up Income Tax Refund correctly before the first deadline rather than after a notice.

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Expert Guide

Income Tax Refund in Vyasarpadi — Complete Guide

For salaried, professional and corporate taxpayers in Vyasarpadi (600039), a delayed refund is locked working capital. FilingPro tracks each refund file from Section 143(1) processing through CPC Bengaluru, pursues bank pre-validation and refund reissue, and computes Section 244A interest at 0.5% per month from 1 April of the AY (or date of SA tax payment) till date of refund — including Section 244A(1A) additional 3% per annum where appellate orders are delayed.

Income Tax Refund Recovery in Vyasarpadi, Chennai

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

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

A dedicated refund consultant in Vyasarpadi 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 Vyasarpadi

Section 245(2) prior intimations are replied within the 21-day window in Vyasarpadi, 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 Vyasarpadi

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 Vyasarpadi. WhatsApp documents — we begin within 24 hours. From ₹2,000/per-case. Free consultation.
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Key Facts — Income Tax Refund in Vyasarpadi
Section 143(1) intimation reviewed line-by-line — TDS, advance tax and SA tax credits reconciled to Form 26AS for Vyasarpadi 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 Vyasarpadi
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.
What is Section 245 of the Income Tax Act?

Section 245 permits the AO to adjust a refund against any outstanding demand of the same assessee after giving prior 30-day intimation under the first proviso; non-response is treated as deemed consent to the adjustment.

Can the department withhold my income tax refund?

Yes, under Section 241A where Section 143(2) scrutiny is pending, the AO may withhold refund with recorded reasons and approval of the Principal Commissioner; without these formalities the withholding is liable to be quashed by writ.

How do I check my income tax refund status in Chennai?

Log in to the e-filing portal at incometax.gov.in, navigate to 'Services then Know Your Refund Status' or check the same in your registered email; the NSDL refund tracker at tin.tin.nsdl.com also reflects the status.

What if my refund is adjusted against an old demand I dispute?

Respond within the 30-day Section 245(1) proviso window on the e-filing portal disputing the demand with supporting documents; where the demand is stayed, deleted by appeal, or time-barred, a writ before Madras HC quashes the adjustment.

Can I claim refund through ITR-U updated return?

No — Section 139(8A) updated returns can only be filed where additional tax liability arises; refund claims cannot be made through ITR-U; refund claims need a return under Section 139(1) or 139(4) or condonation under Section 119(2)(b).

How do I claim refund for TDS deducted in earlier years?

If filing window has expired, apply under Section 119(2)(b) read with CBDT Circular 9/2015 before the PCIT seeking condonation of delay; the circular permits refund claims up to 6 years from end of relevant AY on genuine hardship.

What Vyasarpadi clients want to know before signing: Closer to Vyasarpadi, around the Vyasarpadi Junction catchment of Vyasarpadi.

Expert Guide

A complete walkthrough — Income Tax Refund

Reading this guide locally — Vyasarpadi businesses operate where in the dense residential and small-trade pocket micro-market of Vyasarpadi.

What is an income tax refund and the statutory basis

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.

International comparisons of refund frameworks

The OECD Tax Administration 2023 comparative report places the Indian refund framework within the broader category of self-assessment regimes with automated processing. The United States Internal Revenue Service operates a similar Section 6402 framework with the comparable refund-set-off mechanism against outstanding federal debt. The United Kingdom HMRC framework under the Taxes Management Act 1970 Section 59B operates a narrower self-assessment scope, with refunds processed substantially through the PAYE adjustment mechanism rather than separate refund applications. The Australian Taxation Office automated refund-processing system, integrated with the pre-fill architecture, represents a leading comparator for the Indian Centralised Processing Centre at Bengaluru, with the Easwar Committee 2016 report on tax simplification referencing the Australian model as the design benchmark for the Indian CPC operational architecture.

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 of TDS deducted by error

Recipient-side refund mechanics

The standard route for recovering TDS deducted by error is the recipient's regular return-filing for the assessment year, claiming the excess TDS as credit in Schedule TDS-2 against the actual tax liability on the underlying income. The Section 143(1) processing computes the consequential refund automatically, with disbursement following the standard mechanics. Where the recipient is not otherwise required to file a return (such as a non-resident with no taxable income in India apart from the erroneously deducted payment), the recipient may nevertheless file a voluntary return under Section 139(1) to claim the refund. The return-filing approach is operationally straightforward and is the recommended primary route, with the alternative deductor-side refund mechanism being procedurally more involved.

Deductor-side refund under Section 200A

Section 200A of the Income-tax Act 1961 provides the framework for processing quarterly TDS returns by the Centralised Processing Centre (TDS) at Ghaziabad. Where the deductor identifies an excess deduction post-deposit (such as deducting on a transaction subsequently identified as exempt), the deductor may file a revised quarterly TDS return correcting the deduction. The CPC(TDS) processes the revised return and credits the excess to the deductor's account, from which the deductor refunds the amount to the deductee. The mechanism is operationally complex and is typically deployed only where the error is identified before the deductee has filed his own return, since the recipient-side route is simpler thereafter. The CBDT Circular 11/2017 provides the operational framework for deductor-side refund processing.

Treaty-rate-correction refund for non-residents

Where the Indian deductor has applied the domestic Section 195 rate on a payment to a non-resident who is entitled to a lower treaty rate, the recipient claims the treaty-rate benefit by filing ITR-2 with the Schedule FA, Schedule FSI and Schedule TR disclosures, supported by the Tax Residency Certificate and Form 10F. The Centralised Processing Centre processes the return under the standard Section 143(1) framework with the treaty-rate adjustment, computing the consequential refund. The OECD Model Tax Convention Article 4 residence-tie-breaker rules and the specific treaty provisions on royalties, dividends and interest govern the applicable rate, with the procedural anchor being the certificate-supported Schedule disclosure approach in the recipient's return.

NRI refund process

NRI refund eligibility scenarios

Non-resident Indians earning Indian-source income become entitled to refunds across several recurring scenarios. First, excess Section 195 withholding on dividend, interest or capital gains where the actual tax liability under the treaty or under the Act is lower than the gross-rate withholding. Second, double-taxation relief under Section 90 where the NRI has paid tax in the country of residence on the same income and is entitled to credit. Third, refund of TDS on rental income where Section 24(b) interest deduction and Section 23(1)(a) standard deduction reduce the taxable rental below the withholding base. Fourth, refund of TDS on long-term capital gains on Indian securities where Section 54 series exemptions apply on reinvestment of the consideration in eligible assets.

Documentation and filing

The NRI refund process requires comprehensive documentation. The Tax Residency Certificate from the country of tax residence for each financial year, valid for the relevant assessment year. Form 10F filed electronically on the e-filing portal with self-declaration of treaty residence. Form 67 filed before the Section 139(1) due date capturing the foreign-tax-paid aggregate where Section 90 credit is claimed. The ITR-2 or ITR-3 return with Schedule FA foreign-assets, Schedule FSI foreign-source-income, Schedule TR treaty-relief and Schedule TDS-2 disclosures. The bank account pre-validation on the e-filing portal with the NRO or NRE account nominated for refund credit. The documentary completeness is the principal determinant of processing speed under the Section 143(1) framework.

Treaty-rate application and substantiation

The treaty-rate application requires substantiation of treaty-residence and the substantive treaty entitlement. The OECD Model Tax Convention Article 4 residence-tie-breaker rules govern the residence determination where dual residence is asserted, with the operational anchor being the Tax Residency Certificate from the country of effective management or habitual abode. The substantive treaty articles (Article 10 on dividends, Article 11 on interest, Article 12 on royalties and fees-for-technical-services, Article 13 on capital gains) prescribe the applicable rate caps. The Indian return-filing approach incorporates these treaty rates through the Schedule TR disclosures, with the consequential refund computed under the Section 143(1) framework integrating the treaty-rate adjustment.

Appeal options where refund is denied

Strategic considerations across appellate fora

The strategic choice across the appellate fora depends on multiple considerations. The factual-record completeness at the CIT(A) stage is critical, since the ITAT and the High Court substantially defer to the lower-forum factual findings. The financial-stake-versus-cost analysis informs the decision to proceed to the ITAT given the filing fees and the time horizons. The legal-precedent strength on the issue determines the likelihood of success at each forum, with the Supreme Court decisions on Section 244A interest (such as Sandvik Asia, CIT v Gujarat Fluoro Chemicals) being the highest-weighted precedent. The OECD 2017 working paper on dispute resolution identifies the layered-appellate architecture as a structural feature of mature tax administration design, with the Indian framework being broadly aligned with the comparative best practice while preserving the writ-jurisdiction safety valve.

Section 246A first appeal jurisdiction

Where the refund has been denied through a Section 143(1) intimation or a regular assessment order, the first appeal lies to the Commissioner of Income-tax (Appeals) under Section 246A. The appeal is filed within thirty days of the order in Form 35 with the supporting documentation, on the e-filing portal under e-Proceedings. The CIT(A) has the power to confirm, reduce, enhance or annul the assessment, and the appeal proceedings operate under the faceless appellate framework introduced through the Faceless Appeal Scheme 2020 (subsequently amended). The CIT(A) decision is communicated through Form 35A intimation, with the consequential refund (if any) following the Section 240 give-effect mechanism through the jurisdictional Assessing Officer.

Section 253 ITAT second appeal

Where the CIT(A) decision is unfavourable, the second appeal lies to the Income-tax Appellate Tribunal under Section 253. The appeal is filed within sixty days of the CIT(A) order, with the prescribed filing fee structure under Section 253(6). The ITAT Chennai Bench has territorial jurisdiction over taxpayers within Tamil Nadu and Puducherry, and operates under the procedural framework of the Income-tax (Appellate Tribunal) Rules 1963. The ITAT decision on findings of fact is final under Section 254(1), with appeal to the High Court under Section 260A being limited to substantial questions of law. The Section 244A interest accrues during the appellate-pendency period and is restored to the taxpayer on eventual success, with the Section 244A(1A) additional-interest provision applying where the give-effect order is delayed beyond ninety days.

What Vyasarpadi clients usually ask next: Closer to Vyasarpadi, for the professional and salaried population of Vyasarpadi navigating personal-tax and home-office GST.

Glossary

Plain-English glossary for this service

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.

Rule 31AB

Rule 31AB of the Income-tax Rules 1962 prescribes the annual tax credit statement in Form 26AS. The rule was substituted to integrate with TRACES and to include the wider data set introduced under the AIS framework. Rule 31AB is the rule-level anchor for the Form 26AS reconciliation discipline in any refund engagement.

Section 246A appeal

Section 246A appeal is the first-appeal remedy before the Commissioner of Income-tax (Appeals) against an intimation under Section 143(1), an assessment under Section 143(3) or 144, and other orders enumerated. Where summary processing wrongly denies refund and rectification fails, the Section 246A appeal is the protected statutory channel.

Article 226 writ remedy

Article 226 of the Constitution of India confers writ jurisdiction on the High Courts. Refund-related writs before the Madras High Court are common where rectification under Section 154 is not disposed of within the Section 154(8) six-month window or where Section 241A withholding is patently outside the statutory scheme. The remedy is supplementary, not parallel.

Section 144B faceless assessment

Section 144B prescribes the faceless assessment scheme, operating through the National Faceless Assessment Centre, the Assessment Units, the Verification Units, the Technical Units and the Review Units. Refund determinations or revisions arising from faceless assessment carry the same Section 244A interest entitlement and the same Section 245 set-off discipline.

Cost of Non-Compliance

Real-world penalty exposure

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

ScenarioBase taxInterestPenaltyTotal
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
Refund of ₹4.84 lakh adjusted under Section 245 against demand of ₹4.12 lakh without prior 30-day proviso intimation; writ quashes the set-offRefundable ₹4,84,000₹29,040 (Section 244A) recovered post writNil; client recovers litigation cost informally₹5,13,040
Refund withheld under Section 241A pending Section 143(2) scrutiny without recorded reasons or PCIT approval; writ directs releaseRefundable ₹38,40,000₹2,30,400 (Section 244A) accrued during withholding periodNil₹40,70,400
Refund claim foreclosed where assessee failed to file return within Section 139(4) belated window for AY 2022-23; refund of ₹1.82 lakh extinguishedTDS ₹1,82,000 — refund lostNil — no return to support claimNil per se; Section 234F fee not applicable since no return filed₹1,82,000 economic loss to assessee

How Vyasarpadi businesses typically avoid these: Closer to Vyasarpadi, the business activity radiating outward from Vyasarpadi Junction and nearby commercial pockets, which is why for the professional and salaried population of Vyasarpadi navigating personal-tax and home-office GST.

By Industry

Industry-specific patterns in Vyasarpadi

How the local trade mix shapes this — Vyasarpadi businesses operate where the business activity radiating outward from Vyasarpadi Junction and nearby commercial pockets.

Auto Components
Common issue: Auto component tier-2 suppliers face Section 194Q TDS deductions at 0.1 percent by their OEM customers on purchase consideration exceeding fifty lakh rupees per year. The deduction reflects in Form 26AS under section code 94Q, and the corresponding credit must be claimed in Schedule TDS-2 of ITR-3 against the contractually-supplied turnover. Many suppliers omit the Section 194Q credit because the section code differs from the more familiar 94C, leaving substantial TDS un-credited and refunds correspondingly under-claimed.
How we handle it: Build a master tracker mapping each OEM customer's Section 194Q deductions monthly against the supplier's invoiced turnover; reconcile Form 26AS section code 94Q entries against the OEM PAN and quarter; claim the credit in Schedule TDS-2 of ITR-3 with the OEM-PAN-wise breakup; where the credit does not appear in Form 26AS by mid-July of the assessment year, raise a deductor-side follow-up under Section 199 read with Rule 37BA; pursue the refund through the standard Section 143(1) processing.
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.
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.
Small Trade
Common issue: Small traders electing Section 44AD presumptive taxation at eight percent (or six percent on digital receipts) frequently file ITR-4 with the consequential refund claim where Section 194-O e-commerce-platform deductions at one percent and Section 194Q buyer-side deductions at 0.1 percent aggregate to exceed the presumptive-profit tax. The refund processing is typically smooth under Section 143(1), but the trader's bank-account validation status on the e-filing portal is the recurring failure point producing refund-credit-failed outcomes.
How we handle it: Validate the bank account on the e-filing portal under the My Bank Account utility before filing each return; ensure the account is EVC-enabled and pre-validated against the most recent bank statement; nominate a backup bank account in case of primary-account inoperativeness; where refund-credit-failure occurs, initiate refund-reissue under Services then Refund Reissue on the e-filing portal nominating a freshly validated account; track the reissue status through the My Refund Status utility; pursue 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 251 appeal effectWholesale

Refund where appeal effect lagged outstanding demand

Issue: A wholesale dealer's CIT(A) order dated 18 September 2023 had deleted an addition of ₹24 lakh for AY 2019-20. The consequential demand on the portal of ₹7.48 lakh should have been deleted with effect from the appellate order date. The AO failed to give effect; meanwhile the AY 2024-25 refund of ₹4.2 lakh was adjusted under Section 245 against the same demand that should have been deleted.
Approach: Filed a writ under Article 226 before the Madras HC challenging the Section 245 adjustment as without jurisdiction since the underlying demand had been deleted by appellate order, even if the AO had failed to give effect on the portal. Cited the Madras HC line treating failure to give effect as an administrative lapse that cannot prejudice the assessee's substantive rights.
Outcome: Madras HC quashed the Section 245 adjustment; AO directed to give effect to the CIT(A) order within 6 weeks; refund of ₹4.2 lakh plus Section 244A interest released; AY 2019-20 demand portal cleaned up; firm's monitoring SOP for appeal-effect compliance tightened.
Section 90 / Article 25IT Services

Refund through Form 67 rectification post-DTAA review

Issue: A software consultant had received fees from a UK client of GBP 28,000 in FY 2023-24 with UK withholding tax of GBP 5,600. The original return had been filed without Form 67 since the consultant was uncertain about the DTAA character. CPC issued Section 143(1) without FTC credit, denying refund of approximately ₹5.84 lakh equivalent of the FTC.
Approach: Re-examined the DTAA position — the fees fell under Article 7 (business profits) of the India-UK DTAA without a UK permanent establishment; UK tax was withheld in error. Filed Form 67 along with the supporting documentation under Section 90 read with Article 25 (elimination of double taxation). Filed Section 154 rectification annexing the Form 67. Cited Madras HC and ITAT rulings reading Rule 128(9) as directory.
Outcome: Rectification accepted; FTC of ₹5.84 lakh credited as refund with Section 244A interest; the firm's foreign-income SOP captured the DTAA-article-versus-Form 67 sequencing for clarity.

Why these Vyasarpadi engagements look the way they do: Closer to Vyasarpadi, the cluster of small trade, residential, auto components businesses that defines Vyasarpadi's commercial fabric, which is why for the professional and salaried population of Vyasarpadi navigating personal-tax and home-office GST.

Client Reviews

What Vyasarpadi 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 — Vyasarpadi

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

Section 244A read with Rule 119A grants simple interest at 0.5% per month or part of a month on the refund amount. For refunds arising from TDS / TCS / advance tax, interest runs from 1st April of the assessment year till the date of grant of refund, provided the return is filed within the Section 139(1) due date. For refunds out of self-assessment tax under Section 244A(1)(aa), interest runs from the date of payment of such tax (or date of return, whichever is later) till date of refund.
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.
Absolutely. Most Vyasarpadi 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.
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.
Post Finance Act 2021, the Section 143(1) intimation must be issued within nine months from the end of the financial year in which the return was furnished. Earlier the limit was one year. Where no intimation is issued within this window, the return as filed is deemed to be the intimation, and any refund claimed is deemed accepted, subject to subsequent scrutiny under Section 143(2).
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 Vyasarpadi clients pay the same transparent rates as everyone else. See the pricing section above or call 9566-068-468 for an exact figure.
Under Section 245, the Assessing Officer or CPC may set off any refund due against any sum payable under the Act by the assessee. Section 245(2), as substituted by the Finance Act 2023, mandates a prior intimation to the assessee giving 21 days to respond, including agreeing, disputing or seeking stay of the demand. Refund cannot be adjusted without disposing of the assessee's response in writing.
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.
Yes. Vyasarpadi sits squarely within the Chennai North area we serve every day, and we have handled Income Tax Refund for auto components and other clients across this part of Chennai. That local familiarity means fewer surprises for you.
The Supreme Court in CIT v. Gujarat Fluoro Chemicals (2014) 358 ITR 291 (CB) clarified that no compound interest is payable; only Section 244A simple interest applies. Earlier observations in Sandvik Asia were limited to that case's peculiar facts (long delay), and the larger bench in Gujarat Fluoro restored the strict statutory position.
Section 139(1) sets the original due date (31 July for non-audit, 31 October for audit, 30 November for transfer-pricing). Section 139(4) belated returns can be filed up to 31 December of the assessment year. Section 139(5) revised returns also up to 31 December. Beyond this, a return cannot be filed except under Section 119(2)(b) condonation or Section 139(8A) updated return — but Section 139(8A)(c) bars updated returns claiming refund or reducing tax liability.
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.
Refund credit fails when (a) the bank account is not pre-validated or has expired, (b) PAN is not linked at the bank's CBS, (c) the IFSC code has changed post bank merger, (d) account name does not match PAN name, (e) the account has become dormant or KYC-deficient, or (f) the account is closed. The failure is intimated on the e-filing portal and the assessee must add a fresh pre-validated account and raise a refund-reissue request.
Yes, but the interest computation is restricted. Under the proviso to Section 244A(1)(a), where the return is filed beyond the Section 139(1) due date, interest is granted only from the date of furnishing the return till the date of refund — not from 1 April. The delay attributable to the assessee is excluded under Section 244A(2).
Where the underlying demand is stayed by CIT(A) / ITAT / HC, Section 245 set-off cannot be invoked. The Bombay HC in Vodafone Idea v. UoI and the Delhi HC in Maruti Suzuki India have held that adjustment against a stayed demand is contrary to Section 220(6) and Section 245(2), and the refund must be released with Section 244A interest. A representation referencing the stay order must be filed promptly post the Section 245(2) intimation.
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.
IT Refund near Vyasarpadi:

Our IT Refund clients in Vyasarpadi are spread right across the locality — along Paper Mills Road, Cooks Road, Erukkancheri High Road, Madhavaram High Road and Moorthinagar Street, and through the Muthu Street, Perambur High Road, Tank Bund Road and Ambedkar College Road business stretches — so wherever your premises sit, expert help is close by.

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

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