Tax on previous year income tax refund

A_B_B (Compliance) (55 Points)

30 August 2018  

Hi, I just noticed that in AY 2018-19 even income tax refund in previous year is being asked for and even getting taxed.

In ITR for AY 2018-19, under other sources section, there is a field for income tax refund from previous year. And to my surprise, that is also being taxed.

For previous year, I had 2200 IT refund and now aprox. 450 rs is being deducted as tax.

Is that correct?