Tds claimable in updated return

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This discussion explores whether TDS credit can be claimed on an updated return when the tax liability is nil after applying the Section 87A rebate. While the assessee has TDS credit, they also owe a Rs. 1000 fee under Section 234F. The question is whether this TDS can be used to pay the fee, or if it must be paid as self-assessment tax, given that updated returns reportedly do not allow for refund claims.

P.Madhivadhanan

P.Madhivadhanan (Querist)
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27 March 2025 An assessee have income during the assessment year 2023-24 Rs.425750. He had Tds credit of Rs.4200. Here after rebate u/s 87A , his tax liability is NIL. But he have to pay fees u/s 234F Rs.1000.
For this he can utilise Rs. 1000 out of TDS Rs.4200 and the balance Rs.3200 not claimed as refund or claim refund. As per updated return no possiblity of claiming refund.

In this situation whether we can utilise Rs.1000 to pay 234F fees or instead of utilising tds for paying fees u/s 234F we have to pay Rs.1000 as self assessment tax.