Accounts Executive
76 Points
Posted on 04 December 2010
If the TDS is excess deducted and the same is deposited by deductor in bank account then as per section 139(1) of the income tax act which is filling of return of income. To file the return under this section and mentioned the details of TDS deducted , amount , bank name, challan no. and deductors detail.
Therefore, for claiming a refund of excess TDS you have to file an return under section 139(1).