Refund claimed in belated return filed not received fully

This query is : Resolved

VIJAY D KULKARNI (Querist)
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11 March 2025 sir, i have filed a belated return(itr2) of client for ay 2024-25 on 14 dec2024 claiming there in income of 2 minor children (bank fd interest income)(return filed in mother's pan) and also claimed tds deducted under pan number of respective minor child as per form 16a of rs 17685 correctly. while processing this return they have issued refund of only one child's tds rs 8825 hence subsequently rectification request filed which was processed now with laibility of rs 8860 (17685 minus 8825 ) thus disallowing entire tds amt of rs 17685. reason given is Form 26AS does not contain amount
of TDS/TCS with respect to the
TAN mentioned in schedule TDS 1/. as such pl guide me how to rectify the case. thanks.

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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12 August 2025 Why did this happen?
The income & TDS are shown for minors’ PANs but return filed under mother’s PAN.

IT department matches TDS with Form 26AS and TAN mentioned in TDS schedule.

If TAN in ITR or TDS schedule doesn’t match Form 26AS or if TDS is claimed under minors’ PAN but not reflected properly, credit gets disallowed.

How to rectify this:
Step 1: Verify TDS details in Form 26AS & Form 16A
Check if the TDS entries for minors’ PANs exactly match Form 26AS for the relevant AY.

Confirm the TAN and TDS deduction details are correct.

Step 2: Correct the TDS schedule (Schedule TDS1) in the return
In Schedule TDS1, ensure TAN, PAN, and TDS amount entries exactly match Form 16A and Form 26AS.

The TAN must correspond to the deductor’s TAN under which TDS was deducted and shown in Form 26AS.

Minor’s PAN should be properly mentioned.

Step 3: Refile Revised Return or File Rectification Request (if allowed)
Since the return is belated, you may file a revised return with correct TDS schedule details.

Alternatively, file a rectification request under Section 154 citing mismatch due to TAN details.

Step 4: Attach proof of TDS and Minor’s PAN details (if required)
Upload or keep ready Form 16A copies.

Any bank or deductor confirmation of TDS credited.

Step 5: Submit application for refund or rectification on Income Tax e-filing portal
Use the option to correct TDS details.

If mismatch is due to TAN, mention correct TAN.

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