https://www.taxtmi.com/manuals?id=8012 TDS/TCS refunds differentiate between deductee or collectee claims and restricted deductor or collector claims. A deductee or collectee claims TDS/TCS credit through the return of income and receives refund where credit exceeds final tax liability. A deductor may claim refund electronically in Form No. 139 only for eligible excess deposits under Chapter XIX-B, including duplicate payments, computational errors, or incorrect challan payments. Processing verifies deposits, statements, challans, credit availability, and claim correctness. en-us Tue, 18 Aug 2026 13:25:00 +0530 Sat, 29 Aug 2026 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=8012 TDS/TCS refunds differentiate between deductee or collectee claims and restricted deductor or collector claims. A deductee or collectee claims TDS/TCS credit through the return of income and receives refund where credit exceeds final tax liability. A deductor may claim refund electronically in Form No. 139 only for eligible excess deposits under Chapter XIX-B, including duplicate payments, computational errors, or incorrect challan payments. Processing verifies deposits, statements, challans, credit availability, and claim correctness. Manuals Income Tax Tue, 18 Aug 2026 13:25:00 +0530 https://www.taxtmi.com/manuals?id=8012