A senior citizen had TDS of Rs 25,540 deducted on their FDR in FY 2023-24, with no other income. They are asking if they can claim this TDS refund using ITR-U, as their previous Income Tax Return (ITR) was not filed. The advice given is that ITR-U can only be filed for refund cases if there is an additional tax liability, implying a refund might not be possible through this route.
30 July 2025
Sir tds Rs 25540 was deducted in fy 2023-24 against fdr; individual has no other income can we claim tds in itr-U fy 2023-24 (previous itr not filed)