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<h1>Court grants petitioner refund under Income-tax Act for TDS on ex gratia payment.</h1> The court granted the petitioner a refund of Rs. 2.88 lakhs with interest under section 244A of the Income-tax Act, 1961, after the employer deducted TDS ... Time Barred Assessment, Tax Deducted At Source The petitioner, a chartered accountant, was appointed Director-General of Assocham for five years. The employer deducted Rs. 3,04,953 as TDS on an ex gratia payment of Rs. 5,50,000. The assessment became time-barred, and no demand was created. The petitioner claimed a refund of Rs. 2.88 lakhs, which was granted by the court with interest under section 244A of the Income-tax Act, 1961.