Refund of withheld tax requires filing Form 26B with challan particulars and a certified declaration of no outstanding demand. Form No. 26B requires the deductor's identity and bank details, TAN (or PAN where applicable), and full challan particulars supporting the refund claim. The form lists challan identification, amounts, fiscal period, statement form and receipt identifiers, credited amount and refund sought, with bank BSR code and deposit details. It further requires a signed verification certifying the amounts were deposited, will not be claimed in relevant statements, and that no demand exists under Chapter XVII-B or XVII-BB; special instructions apply where Form No. 26QB is used.
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Refund of withheld tax requires filing Form 26B with challan particulars and a certified declaration of no outstanding demand.
Form No. 26B requires the deductor's identity and bank details, TAN (or PAN where applicable), and full challan particulars supporting the refund claim. The form lists challan identification, amounts, fiscal period, statement form and receipt identifiers, credited amount and refund sought, with bank BSR code and deposit details. It further requires a signed verification certifying the amounts were deposited, will not be claimed in relevant statements, and that no demand exists under Chapter XVII-B or XVII-BB; special instructions apply where Form No. 26QB is used.
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