TaxTMI 
TaxTMI 
TaxTMI 
ITR - Slow processing and refund for Assessment Year 2025-26
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....TR - Slow processing and refund for Assessment Year 2025-26<br>By: - DEVKUMAR KOTHARI<br>Income Tax<br>Dated:- 17-12-2025<br>About refunds information found on portal https://www.incometax.gov.in/iec/foportal/help/refund_status_user_manual "1. Overview Income tax refund means a refund amount that is initiated by the income tax department if the amount paid in taxes exceeds the actual amoun....
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....t due (either by way of TDS or TCS or Advance Tax or Self-Assessment Tax). The tax is calculated after taking into consideration all the deductions and exemptions at the time of assessment by income tax department. Refund processing by the tax department starts only after the return is e-verified by the taxpayer. Usually, it takes 4-5 weeks for the refund to be credited to the account of the taxp....
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....ayer. However, if refund is not received during this duration, the taxpayer must check for intimation regarding discrepancies in ITR; check email for any notification from the IT department regarding the refund. The taxpayer can also check refund status on the e-filing as per the process detailed hereunder." Delay in 2025 for AY 2025-26- even in non audit and simple ITR: In social media we....
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.... find discussion about delays in refund of tax. We also find gossips like refunds are being speeded up during last few days. People conversant with the subject matter and tax payers are feeling that for the AY 2025-26 processing of ITR and issue of refunds is slower in comparison to earlier years. For example, the following table shows actual dates of successful e-verification of ROI....
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.... and refund for last four years in a particular case of an assessee say A: AY Successfully e-verified on Date of intimation/ processed with refund due Refund credited on Number of days from e-verification to refund 2025-26 14.09.2025 Not yet till 14.12.25 Not yet Not yet though 90 days lapsed. Even processing is not in progress. 2024-25 30.07.2024 12.08.24 12.08.24 13 2023-24....
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.... 31.12.2023 02.02.24 02.02.24 33 2022-23 30.12.2022 08.02.23 15.02.23 39 From above table we notice that earlier there was reduction in period taken for refund from 39 days to 33 days and 13 days in AY 2024-25. In fact in some cases refunds were credited in account of taxpayer within few hours and days from time of e-verification of returns. However, for AY 2025-26, 90 days ....
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....have lapsed, and refund is awaited. In fact, progress in processing of ITR is also not shown on the portal and even for mismatch, data are not available. That means processing of comparison of ITR with reports like form 26AS has not taken place, otherwise a mismatch report must have appeared as to items of mismatch or that there is no mismatch. There are cases of other assesses also ....
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....where ROI is a bit more elaborate and involves some information in AIS, TIS, capital gains etc. Urgent refunds were received in some cases where ROI was a simple one relating to few heads of income like salary and house property and ROI and all other information were similar to earlier year. Therefore, we find that as against claim of department to issue refunds within 4-5 weeks there are more d....
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....elays and any reason is not found on the portal for such delay. Some other relevant information: Data analysis from information available on portals of IT Department like https://eportal.incometax.gov.in/iec/foservices/#/pre-login/success-enablers AY 2025-26 up to 13.12.25 AY 2024-25 up to 31.12.24 Individual Registered Users 13,60,01,960 12.79 Crore No. of retur....
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....ns verified 8,32,23,939 8.35 crore No. of returns filed 8,44,54,719 8.92 crore No. of verified ITRs processed 7,61,72,748 8.09 crore Refund issued NA Rs.320026.58 crore The above table also clearly indicates fact of delays in refunds. Any amount of refund credited in accounts of taxpayer or even tax refund deter....
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....mined is not indicated on the portal. Big refunds: Big amount of refund is required to be made by government. Primary reason is that TDS and TCS are at higher rates and these need further reduction and rationalisation of not only rates but also the threshold limit for no TDS/ TCS. Government will be gainer if insistence is made for more tax in advance tax instalments and TDS and TCS are re....
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