https://www.taxtmi.com/forum/issue?id=2394 Refund of excess TDS is supported by Circular No. 285: where an exempt recipient has provided a valid exemption certificate before payment, TDS should not have been deducted and refund or adjustment is appropriate; absent such pre issued certificate the recipient's refund remedy is statutory refund unless parties agree adjustment, and the deductor may consider adjusting deposited TDS against other TDS liabilities if administratively feasible. en-us Thu, 25 Nov 2010 11:49:54 +0530 Thu, 23 Jan 2025 15:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2394 Refund of excess TDS is supported by Circular No. 285: where an exempt recipient has provided a valid exemption certificate before payment, TDS should not have been deducted and refund or adjustment is appropriate; absent such pre issued certificate the recipient's refund remedy is statutory refund unless parties agree adjustment, and the deductor may consider adjusting deposited TDS against other TDS liabilities if administratively feasible. Discussion-Forum Income Tax Thu, 25 Nov 2010 11:49:54 +0530 https://www.taxtmi.com/forum/issue?id=2394