https://www.taxtmi.com/forum/issue?id=115395 Recovery of excess TDS where the recipient's income is below the taxable threshold requires filing the applicable income tax return for the relevant financial year and submitting supporting Form 26AS evidence to the jurisdictional assessing officer. The administrative refund route via Form 30 was discontinued effective 01.09.2019, making belated or current-year ITR filing the available mechanism; consideration must be given to potential late filing fees or penalties when submitting delayed returns. en-us Sat, 07 Sep 2019 14:56:00 +0530 Thu, 23 Jan 2025 15:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115395 Recovery of excess TDS where the recipient's income is below the taxable threshold requires filing the applicable income tax return for the relevant financial year and submitting supporting Form 26AS evidence to the jurisdictional assessing officer. The administrative refund route via Form 30 was discontinued effective 01.09.2019, making belated or current-year ITR filing the available mechanism; consideration must be given to potential late filing fees or penalties when submitting delayed returns. Discussion-Forum Income Tax Sat, 07 Sep 2019 14:56:00 +0530 https://www.taxtmi.com/forum/issue?id=115395