TDS under 194 IA . if you hv paid twice you cannot claim back unless you file returns... But if you hv to include the details . File ITR AS PER NORMS APPLICABLE TO YOU. OBVIOUSLY IT CAN BE CLAIMED BACK.
Excess TDS payment discovered during financial year
In case such excess payment is discovered by the deductor during the financial year concerned, the present system permits credit of the excess payment in the quarterly statement of TDS of the next quarter during the financial year.
Excess payment discovered after financial year
In case, the detection of such excess amount is made beyond the financial year concerned, such claim can be made to the Assessing Officer (TDS) concerned.
However no claim of refund can be made after two years from the end of financial year in which tax was deductible at source.
The applicant deductor shall establish before the Assessing Officer that:
(i) it is a case of genuine error and that the error had occurred inadvertently;
(ii) that the TDS certificate for the refund amount requested has not been issued to the deductee(s); and
(iii) that the credit for the excess amount has not been claimed by the deductee(s) in the return of income or the deductee(s) undertakes not to claim such credit.
Prior approval of the Additional Commissioner is required for refund in excess of Rs. 1 Lakh
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