Form No. 139 (Earlier Form No. 26B)

Form No. 139 – Frequently Asked Questions (FAQs)

Application for claiming refund of sum paid under Chapter XIX-B of the Income-tax Act, 2025

Name of form as per I.T. Rules, 1962	26B	Name of form as per I.T. Rules, 2026	139
Corresponding section of I.T. Act, 1961	200A & 206CB	Corresponding section of I.T. Act, 2025	399(1)(f)
Corresponding Rule of I.T. Rules, 1962	31A(3A)	Corresponding Rule of I.T. Rules, 2026	219(6)

1. What is Form No. 139?

Ans: Form No. 139 is prescribed for making an application to claim a refund of excess TDS/TCS paid by a deductor or collector under Chapter XIX-B of the Income-tax Act, 2025.

2. Who should file Form No. 139?

Ans: Any deductor or collector who has deposited more TDS/TCS than the actual tax liability, due to any reason whatsoever and such excess payment is not utilized/consumed by the deductor/collector against any other liability in the system, then deductor/collector can file a refund claim using Form No. 139, which is to be submitted online, for refund of excess TDS/TCS so deposited.

3. Is filing of Form No. 139 mandatory?

Ans: No. This Form is required to be filed only where the deductor/collector wishes to seek refund of excess TDS/TCS deposited.

4. What is the time limit for filing Form No. 139?

Ans: Form No. 139 can be filed at any time after the corresponding TDS/TCS statement has been processed and excess payment becomes available for refund.

5. Will the claim of refund by the deductor/collector, in Form No. 139, be processed if the deductee has already claimed credit of the TDS/TCS in his ITR and same has been allowed to him?

Ans: In a situation where TDS/TCS credit has already been allowed to the deductee then claim of the deductor/collector seeking of refund of such TDS/TCS is not maintainable.

6. Is it possible to edit Form No. 139, once submitted?

Ans: No. Once Form No. 139 is submitted and acknowledgment is generated, it cannot be edited.

7. Can Form No. 139 be filed offline?

Ans: No. Form No. 139 can only be submitted online through the TRACES portal of Income-tax Department.

8. How will the refund be issued?

Ans: Upon approval, the refund along with interest shall be credited directly to the pre-vaildated bank account of the deductor.

9. How will deductor/collector know whether the Form No. 139 submitted by him has been accepted by the Income-tax Department?

Ans: After filing Form No. 139 on the TRACES portal of Income-tax Department, the deductor/collector receives an Acknowledgment Number on successful submission of the Form.

10. Whether the Deductor/collector is required to file Form No. 139 to seek refund arising out of order giving effect or rectification order under the Income-tax Act, 2025?

Ans: Where as a result of any order passed in appeal or rectification under the Income-tax Act 2025, refund is determined as payable to a deductor/collector, such refund will be given without such person having to file Form No. 139.

Excess TDS/TCS refund claims under Form No. 139 must be filed online, after processing, and only when credit remains unallowed. Form No. 139 is the prescribed online application for a deductor or collector to claim refund of excess TDS/TCS deposited under Chapter XIX-B of the Income-tax Act, 2025, where the excess is not adjusted against any other liability in the system. The form may be filed only after the relevant statement has been processed, cannot be edited after acknowledgment is generated, and is not maintainable once the deductee has been allowed credit for the same tax. Approved refunds, along with interest, are credited to the prevalidated bank account, and refund arising from appellate or rectification orders does not require filing of the form.