TDS EXCESS PAID

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Querist : Anonymous

Querist : Anonymous (Querist)

26 May 2011 HI
BY OVERSINGHT I HAVE PAID RS 25000 EXCESS PAID IN 94I RENT ON 7-MARCH -2011. AND THE FY 2011 IS OVER .

CAN EXPLAIN WHO TO GET REFUND PL EXPLAIN THE PROCESS OF IT

OR CAN GET ADJ IN NEXT F.Y

Aditya Maheshwari

Aditya Maheshwari (Expert)
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26 May 2011 see this link
http://www.itatonline.org/info/index.php/cbdt-circular-on-procedure-for-refund-of-excess-tds-deducted-paid/

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Querist : Anonymous

Querist : Anonymous (Querist)

27 May 2011 This Circular related to refund up to 31.3.2010 and my case for the year 2011

CA MANOJ GUPTA

CA MANOJ GUPTA (Expert)
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27 May 2011 THE TDS STATEMENT IS PROCESSED UNDER SECTION 200A AND ON PROCESSING IF ANY REFUND IS DUE THEN SAME WILL BE GRANTED

CA MANOJ GUPTA'
JODHPUR
09828510543

Querist : Anonymous

Querist : Anonymous (Querist)

31 May 2011 CAN YOU EXPLAIN THE WAY OF PROCESS SECTION 200A.

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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27 July 2025 Sure! Here’s a breakdown of the **process to get a refund of excess TDS paid after the financial year is over**, including how **Section 200A** comes into play:

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### 1. **Excess TDS Paid After FY End**

* Since you paid excess TDS on **7-March-2011**, and the **FY 2010-11 is over**, you **cannot adjust** this excess in the current FY’s next quarter.
* Instead, you have to **claim a refund** of the excess amount from the Income Tax Department.

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### 2. **Section 200A — Processing of TDS Statements**

* When you file your TDS returns, the TDS system processes your statements under **Section 200A**.
* During this processing, if the system finds **excess TDS deposited** (more than tax deductible as per returns), it **automatically generates a refund**.
* This refund is credited to the bank account linked with the TAN or paid via cheque.

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### 3. **What You Need to Do**

* **File your TDS returns properly:** Make sure your TDS return (Form 24Q/26Q/27Q etc.) for the relevant year is filed with correct challan and deduction details.
* **Check your Form 26AS:** This is the consolidated TDS statement showing all credits.
* **If the refund is not processed automatically:**

* You can approach the Assessing Officer (TDS jurisdictional officer) with a refund application.
* Attach proof of excess payment and TDS return copies.
* Request refund of excess TDS.

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### 4. **Refund Application Process**

* Submit an application in writing to the AO (TDS) with:

* TAN number,
* Details of excess payment (challan no., date, amount),
* Copy of TDS return filed,
* Copy of Form 26AS showing credit,
* Bank account details for refund.

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### 5. **Can You Adjust Refund in Next FY?**

* No, you **cannot adjust the excess TDS paid in previous FY against next FY's TDS liability**.
* Adjustment of excess TDS in next quarter is only allowed **within the same financial year**.

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### Summary:

| Situation | What to Do |
| ----------------------------------- | ---------------------------------------------- |
| Excess TDS discovered during FY | Adjust excess in next quarter’s TDS return |
| Excess TDS discovered after FY ends | Claim refund from AO (Section 200A processing) |

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If you want, I can help draft a refund application or guide you through the TDS return filing with refund claim.

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Let me know!

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