A TDS refund is the money you get back when the tax deducted from your income in the year is more than the tax you actually owe; you claim it by filing your income tax return, and after the return is processed the excess is paid to your pre-validated bank account with interest where due. There is no separate refund form for the payee. If the idea of tax deducted at source is new to you, read our TDS overview first.
For income of FY 2025-26, the claim is made in the return for AY 2026-27, due by 31 July for most individuals not under audit, or as a belated return by 31 December. Before filing, check that every deduction shows against your PAN in Form 26AS and the AIS. Once filed, follow the claim on our refund status page.
Quick facts
How to claim
File your income tax returnCheck TDS
Form 26AS and AIS on the e-filing portalPaid to
Pre-validated bank account in your nameInterest on refund
0.5% a month under section 244A, where dueFY 2025-26 claim
Return for AY 2026-27Deductor's excess deposit
Separate claim in Form 26B
When a TDS refund arises
| Reason | Example |
|---|---|
| Income below the taxable level | A retired person's deposit interest taxed at 10%, but total income has nil tax after rebate |
| Flat rate higher than your slab | A freelancer has 10% cut on fees but the final tax works out lower |
| Deductions claimed late | Investment proofs reached the employer after salary TDS was fixed |
| Same income taxed twice | Two employers in one year each deducted without knowing about the other |
| Declaration not given in time | Form 121 (Form 15G or 15H for FY 2025-26) reached the bank after interest was credited |
TDS is only an advance. Your real tax is worked out when you file, and the gap either way is settled then.
TDS check by PAN card: where to see your TDS amount
- Sign on at the e-filing portal; your PAN or Aadhaar is the user ID.
- For Form 26AS: open Income Tax Returns from the e-File menu, then View Form 26AS, accept the redirect to TRACES and open the year.
- For AIS: choose AIS from the top menu and open the Annual Information Statement for the year.
- Compare each TDS entry with your Form 16, Form 16A and bank interest certificates.
- Note any deduction that is missing or shows a different amount.
Credit in your return is given on the basis of what the deductor reports, so a missing entry matters more than any figure in a certificate.
Worked example: how to claim a TDS refund
An architect working alone, FY 2025-26. Fees received: ₹9,00,000. Clients deducted 10% under 194J, a total of ₹90,000, all shown in Form 26AS.
She opts for presumptive tax under 44ADA: income is 50% of receipts, ₹4,50,000. She has no other income and uses the new regime.
Tax: 5% on ₹50,000 above ₹4 lakh = ₹2,500. The rebate under 87A cancels it, so tax payable is nil.
She files her return for AY 2026-27 claiming the full ₹90,000 TDS, and e-verifies it the same day.
Refund due: ₹90,000, plus interest under 244A if the department pays it after the start of the assessment year and the return was filed on time.
A salaried employee. TDS for the year was ₹60,000. With deductions he could not prove in time, actual tax is ₹45,000. Refund claimed in the return: ₹15,000.
TDS refund status and time
Once the return is verified, track it in your portal account through the View Filed Returns option (inside Income Tax Returns in the e-File menu). The refund is issued after the return is processed under section 143(1); you get an intimation by email. By law the department has nine months, counted once the year of filing ends, to process a return, though most simple returns are handled much sooner. If you owe an earlier demand, the department can adjust the refund against it after giving notice. Reasons for slow refunds are covered in refund delayed.
Form 16 and 26AS TDS mismatch
| What you see | What to do |
|---|---|
| Form 16 shows TDS but Form 26AS does not | The employer has to file, or revise, its salary statement quoting your correct PAN |
| Amount in Form 26AS is lower | Ask the deductor to revise the statement; claim only what appears, or wait for the correction |
| TDS shows against the wrong year | The deductor must correct the date of credit in its statement |
| Refund reduced in the intimation | Read the intimation, then file a rectification or revised return if your claim was right |
A discrepancy in the TDS refund almost always traces back to the deductor's statement. You cannot correct it yourself; only the deductor can, through TRACES or a correction return.
Refund to the deductor, not the payee
A business that paid more TDS to the government than it deducted, for example by paying the same challan twice, does not get this back through anyone's income tax return. It files a refund claim in Form 26B, using its TAN login on the e-filing portal, provided the challan is not used in any statement. Excess deducted from a payee is different: the payee claims that in their own return.
TDS refund mistakes to avoid
| Error | Fix |
|---|---|
| Bank account not pre-validated | Before filing, add and validate it under My Profile on the e-filing portal |
| Return filed but not e-verified | Complete verification inside 30 days, or the return counts as not filed |
| Showing only net interest received | Report the gross interest and claim the TDS separately |
| Claiming TDS of another year | Claim TDS in the year the income is taxed |
This page explains TDS refunds in general and is not a promise of any refund. Each case turns on its own facts and the law keeps changing, so have your figures checked by a chartered accountant if in doubt.
Sources we checked
- Income-tax Act, 1961, section 237
- Income-tax Act, 1961, section 244A
- Income-tax Act, 1961, section 143(1)
- Income-tax Rules, 1962, rule 37BA
Frequently asked questions
Is TDS refundable?
Yes, to the extent it is more than your final tax for the year. You claim it by filing your income tax return; it is not refunded automatically without a return.
How to check TDS amount by PAN?
For a TDS check online, sign in with your PAN and open Form 26AS or the AIS. Both list each deduction made against your PAN, with the deductor's name and TAN.
How long does a TDS refund take?
It is issued after your return is processed. Many simple returns are processed within weeks, but the legal outer limit is nine months from when the year of filing ends.
How to withdraw the TDS amount?
There is no withdrawal as such. File your return, claim the TDS shown in Form 26AS, and any excess over your tax is paid to your bank account.
Can I claim a TDS refund after the due date?
For FY 2025-26 you can file a belated return by 31 December and still claim the refund. After that, an updated return cannot claim a refund or make one larger.