https://www.taxtmi.com/manuals?id=8012 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. en-us Tue, 18 Aug 2026 13:25:00 +0530 Wed, 19 Aug 2026 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=8012 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. Manuals Income Tax Tue, 18 Aug 2026 13:25:00 +0530 https://www.taxtmi.com/manuals?id=8012