ITR

Refund in the intimation is less than claimed

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Find

A lower refund in the intimation means CPC changed something: a TDS credit, a deduction, interest or a fee. The intimation shows the exact lines that changed.

Provisions

Sec 143(1), Income-tax Act 1961 (now Sec 270(1)); Sec 245, Income-tax Act 1961 (now Sec 438); Sec 154, Income-tax Act 1961 (now Sec 287)

Analysis

Take the ₹13,000 gap and trace it. Often it is TDS of ₹10,000 from a bank not in 26AS, plus ₹3,000 of 234C interest. The TDS part is fixed through the bank's TDS correction and then a rectification; the interest part is usually correct. If part of the refund was set off against an older demand, the intimation or a separate Sec 245 notice will say so.

Close

  1. Note the refund you claimed and the refund determined.
  2. Match each changed line in the intimation to the gap.
  3. Check Form 26AS for missing TDS.
  4. Check Pending Actions for any old demand adjusted.
  5. Rectify only the parts that are CPC or deductor errors.

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