Refund issue
This query is : Resolved
09 February 2016
Dear Fellows,
If a non resident is paying Insurance premium in India and receives lumpsum amount on maturity after deduction of TDS, then how can refund of same can be claimed ? ( NR is not having any income in india | He his not ordinary resident | not eligible for exemption u/s 10(10)(D) | Not having PAN )
If a non resident is paying Insurance premium in India and receives lumpsum amount on maturity after deduction of TDS, then how can refund of same can be claimed ? ( NR is not having any income in india | He his not ordinary resident | not eligible for exemption u/s 10(10)(D) | Not having PAN )
10 February 2016
If you want to claim a refund you will need a PAN. Once the PAN is received intimate the no. to the Insurer for giving the credit of the TDS on the said PAN. Thereafter, file a return to claim refund.
10 February 2016
If PAN is not available,dedutor does not specify the same in TDS return filed and credit can not be claimed by the deductee. To claim the benefit of TDS deducted i.e. Refund of TDS,
1. NRI need to get the PAN,
2. inform the same to deductor to file correction TDS return,
3. once the credit is received in NRI's 26AS form,
4. submit the ITR and claim refund.
1. NRI need to get the PAN,
2. inform the same to deductor to file correction TDS return,
3. once the credit is received in NRI's 26AS form,
4. submit the ITR and claim refund.
10 February 2016
Sir ,
TDS has already been deducted by insurance company on Claim although He is not having PAN.
Somewhere i have heard about Assessing Officer, Non Resident Refund Circle, Mumbai.
Does anyone know about it ?
TDS has already been deducted by insurance company on Claim although He is not having PAN.
Somewhere i have heard about Assessing Officer, Non Resident Refund Circle, Mumbai.
Does anyone know about it ?
20 July 2025
Yes, you're on the right track regarding the refund process for TDS deducted on maturity proceeds for a non-resident (NR) without PAN.
Here’s the detailed procedure and key points:
1. Need for PAN
To claim refund of TDS deducted, the non-resident must ideally have a PAN.
Without PAN, the TDS credit does not reflect in Form 26AS and it becomes difficult to claim refund.
2. Steps to Claim Refund if PAN is Not Available
Apply for PAN immediately for the non-resident.
After receiving PAN, inform the insurance company (deductor) to file a correction (or revised) TDS return quoting the PAN.
Once the correction is processed, the TDS credit will appear in the non-resident’s Form 26AS.
Now the non-resident can file an Income Tax Return (ITR) to claim the refund of excess TDS deducted.
3. Role of Assessing Officer (AO) and Non-Resident Refund Circle
If the non-resident is unable to get TDS credit updated due to PAN issues, there is a specialized office called Non-Resident Refund Circle (NRRC) in Mumbai which handles refund applications of non-residents.
Refund application can be filed with the Assessing Officer or NRRC, particularly if TDS credit is not reflected or for other complications.
4. What if Non-Resident Does Not Have PAN and Deductor Does Not File Correction?
The non-resident can file a refund claim directly with the Income Tax Department, along with:
Proof of TDS deduction (Form 16 or TDS certificate)
Proof of maturity payment received
Declaration and documents showing no other income in India
This application usually goes to the Non-Resident Refund Circle or the relevant AO.
This process is slower and may require follow-up.
Here’s the detailed procedure and key points:
1. Need for PAN
To claim refund of TDS deducted, the non-resident must ideally have a PAN.
Without PAN, the TDS credit does not reflect in Form 26AS and it becomes difficult to claim refund.
2. Steps to Claim Refund if PAN is Not Available
Apply for PAN immediately for the non-resident.
After receiving PAN, inform the insurance company (deductor) to file a correction (or revised) TDS return quoting the PAN.
Once the correction is processed, the TDS credit will appear in the non-resident’s Form 26AS.
Now the non-resident can file an Income Tax Return (ITR) to claim the refund of excess TDS deducted.
3. Role of Assessing Officer (AO) and Non-Resident Refund Circle
If the non-resident is unable to get TDS credit updated due to PAN issues, there is a specialized office called Non-Resident Refund Circle (NRRC) in Mumbai which handles refund applications of non-residents.
Refund application can be filed with the Assessing Officer or NRRC, particularly if TDS credit is not reflected or for other complications.
4. What if Non-Resident Does Not Have PAN and Deductor Does Not File Correction?
The non-resident can file a refund claim directly with the Income Tax Department, along with:
Proof of TDS deduction (Form 16 or TDS certificate)
Proof of maturity payment received
Declaration and documents showing no other income in India
This application usually goes to the Non-Resident Refund Circle or the relevant AO.
This process is slower and may require follow-up.
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