If TDS was deducted from your salary, FD interest, rent, professional fees, NRO account or a property sale, but your actual tax for the year is lower, the difference is refundable. There is no separate 'TDS claim' form — you claim it by filing your Income Tax Return (ITR). This guide covers returns for FY 2025-26 (AY 2026-27).
Can You Withdraw TDS Without Filing an ITR?
No. TDS is tax paid in advance on your behalf — it cannot be withdrawn like a deposit. The only way to get excess TDS back is to file an ITR showing that your tax is lower than the TDS already paid. The refund, with interest where applicable, is then credited to your bank account. To avoid excess TDS in the first place:
- Salary: tell your employer your tax regime, investments and rent early in the year so payroll TDS matches your real tax
- Bank interest: if your total income is below the taxable limit, give the bank Form 15G or 15H (replaced by Form 121 from 1 April 2026) at the start of the year
- Rent, professional fees or NRO income: if your tax will be lower than the TDS rate, apply for a lower or nil deduction certificate before payments start
Common Situations Where a TDS Refund Is Due
- Your employer deducted TDS on a higher income estimate, or before you submitted investment proofs
- The bank deducted 10% TDS on FD interest but your total income is below the taxable limit
- NRO interest was taxed at 30% plus surcharge and cess, but your actual tax after DTAA relief is lower
- The buyer of your property deducted TDS on the full sale price, but your capital gains tax is lower
- You paid more advance or self-assessment tax than your final liability
- You made eligible old-regime investments after your employer's final TDS computation
Step 1: Check Your TDS in Form 26AS and AIS
Your refund can only be as large as the TDS credit that actually appears against your PAN. Before filing, log in to incometax.gov.in and download Form 26AS (tax credits) and the Annual Information Statement (AIS). Match every TDS entry with your Form 16, Form 16A, bank interest certificates and broker statements. Our Form 26AS and AIS guide below shows the exact steps and PDF passwords.
How to Claim TDS Refund Online — Step by Step
- Log in at incometax.gov.in and go to e-File → Income Tax Returns → File Income Tax Return.
- Select Assessment Year 2026-27 (for income of FY 2025-26), online mode and your status.
- Pick the right form: ITR-1 for salary, one house property and other sources up to ₹50 lakh; ITR-2 for larger capital gains or foreign income; ITR-3 or ITR-4 for business or professional income.
- Check the pre-filled income and add anything missing — especially savings and FD interest. Income you leave out is picked up from AIS later and reduces your refund.
- Open the TDS schedule and confirm each entry matches Form 26AS. Add any TDS that is not pre-filled using the deductor's TAN and certificate details.
- If you are in the old regime, claim deductions such as 80C and 80D. The tax computation shows a refund when taxes paid exceed tax payable.
- Select a pre-validated bank account for the refund (My Profile → My Bank Account).
- Submit and e-verify within 30 days — Aadhaar OTP is the fastest method.
- Track the refund under e-File → Income Tax Returns → View Filed Returns.
TDS Deducted but Not Showing in Form 26AS?
This is the most common reason TDS refunds get stuck. It usually means the deductor has not filed its quarterly TDS return, quoted a wrong PAN, or reported the payment under the wrong section.
- Ask the deductor (employer, bank, tenant or client) to file or correct its TDS return with your correct PAN
- Wait for the correction to be processed — the credit then appears in Form 26AS and AIS
- Do not claim TDS that is not in Form 26AS — the processing centre will disallow it and may raise a demand
- If the deductor does not respond, raise a grievance on the e-filing portal with the TDS certificate details
Last Date to Claim TDS Refund for FY 2025-26
| Return | Due date (AY 2026-27) | Notes |
|---|---|---|
| Original return — ITR-1, ITR-2 | 31 July 2026 | Passed |
| Original return — ITR-3, ITR-4 (no audit) | 31 July 2026 | Passed |
| Original return — tax audit cases | 21 November 2026 | Tax audit report due 21 October 2026; 30 November 2026 for transfer pricing cases |
| Belated or revised return | 31 December 2026 | The route for most people who missed July/August |
| After 31 December 2026 | Condonation request only | Section 119(2)(b), within 5 years from the end of the assessment year |
A belated return attracts a late fee under Section 234F — ₹5,000, or ₹1,000 if total income is up to ₹5 lakh. The fee generally does not apply if your total income is below the basic exemption limit and you were not otherwise required to file (for example because TDS exceeded ₹25,000). An updated return (ITR-U) cannot be used to claim or increase a refund.
Claiming a TDS Refund for Earlier Years
If the 31 December deadline for a year has passed, you can apply for condonation of delay under Section 119(2)(b) on the e-filing portal (Services → Condonation Request), explaining why the return was not filed on time. Under CBDT Circular 11/2024, such applications are admitted only within five years from the end of the relevant assessment year, and they are decided by different authorities depending on the refund amount. If condonation is granted, you file the return and the refund is processed normally.
How Long Does a TDS Refund Take?
Most e-verified returns with clean data are processed within a few weeks; returns with mismatches, large refunds or pending demands take longer. If a refund is delayed, you are generally entitled to interest under Section 244A at 0.5% per month. If the status shows 'refund failed', fix your bank details and raise a refund reissue request — our refund status guide explains every status on the portal.
