Hi,
This query is for an acquaintance who works abroad for the better part of every year. He had a refund due for last AY. He filed the ITR in May 2021 for AY 2020-21 u/s "139(4) - After Due Date" after an extension was given for late filers for AY 2020-21. The Return has been processed in August 2021 & there is an an intimation that says that a Refund is due. This refund also includes some interest that has been generated on the original refund. However, there is also a row which says, "TDS deducted on interest paid u/s 244A (for NRI only)". So the Income Tax Dept has deducted TDS on the interest it will pay on the original Refund amount!! 
My query is this. He still has to file his return for this AY 2021-22. So, should he mention the Refund amount as Income for FY 2020-21?
- Also, more importantly, how to claim the TDS deducted on the Refund-interest?
- Form 26AS of AY 2021-22 & AY 2022-23 doesn't reflect this deduction by the IT Dept. Which AY should he claim this TDS?
- Also if one has to manually enter the TDS details, can someone please tell me what is the TAN of the Income Tax Department?
Thank you!
CAclubindia
