TDS/TCS refund claims require deductees to use income-tax returns, while deductors may seek excess-deposit refunds through prescribed electronic procedures.

TDS/TCS refund mechanisms distinguish claims by deductees or collectees from those by deductors or collectors. A deductee or collectee claims TDS/TCS credit through the return of income and receives refund where credit exceeds final tax liability. A deductor's refund is limited to excess deposits and prescribed circumstances, including duplicate deposits, clerical or computational errors, and incorrect challan payments. Rule 219(6) requires the deductor to submit Form No. 139 electronically for sums deposited under Chapter XIX-B. Form No. 139 cannot be used by a deductee or collectee.

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