Excess DDT Paid Can Claim for Refund

[DHARMENDRA KASLE]

We have made excess amount of DDT (Dividend Distribution Tax) Rs.31,228/- in FY 2010-11, Can we claim this amount as Refund ?  under which section?

[SPIROTECHHEATEXCHANGERS PVTLTD]

you acn file revised return and claim refund . it is practicale example with me i did claim refund and got it

[Vinay Patel]

Mr Sanjeev,

In your case, you have received refund of excess DDT only by claiming in the return of income? No other steps were taken ie File a letter to the AO etc...Please Confirm.

Further, while receiving refund, under which section did the AO grant refund ie what did the refund order state. If you can share a copy of the refund order that would be great. vpatel135 at the rate of hotmail.com

Best regards,Vinay

[Hirva Shah]

Pl refer section 237 and H'ble Ahmedabad HC decision in Torrent case. Procedure I m not sure but as per this decision assessee eligible for refund.

AI Summary

Dividend Distribution Tax refund available when excess tax paid; claim via revised return or statutory refund route.
Excess payment of Dividend Distribution Tax may be reclaimed by filing a revised return claiming the refund; discussion also notes a statutory refund route under Section 237 and a favourable high court decision supporting taxpayer eligibility. Procedural specifics are uncertain, so taxpayers should document the refund claim, correspondence with the assessing officer, and the assessing officer's refund order language.