CBDT amends Rules for refund of TDS


CBDT amends Rules for refund of TDS 

  • CBDT vide notification no. 45/2017 amends  Rule 31A(3A) and Form 26B  which relates to claim of refund for excess TDS deposited by deductor. CBDT amends Rules for refund of TDS.


  • Amended Rule 31A(3A) now provides that for claiming refund of excess TDS paid
    • Option 1 – Deductor can electronically furnish Form 26B under digital signature
    • Option 2 – Deductor may verify through electronic process in prescribed formats.


  • Amended Form 26B also clarifies (by way of inserting ‘Notes’)that the following changes for claiming refund relating for excess TDS deducted u/s 194IA (TDS on sale of property ) the deductor in Form 26B has to mention
    • His PAN  instead of TAN in Form 26B;
    • Leave the column II(5) in Form 26B of ” period” as blank;
    • In the column II(7) in Form 26B of “Receipt number of relevant statement ” mention the acknowledgement no. of Form 26QB .


(Department of Revenue)

Notification No. 45/2017

New Delhi, the 5th June, 2017

G.S.R. 554(E).—In exercise of powers conferred by section 295 of the Income Tax Act, 1961 (43 of 1961) (hereinafter referred to as the ‘Act’), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962,

1. (1) These rules may be called the Income-tax (11th Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the official Gazette.
2. In the Income Tax Rules, 1962 (hereinafter referred to as the principal rules), in rule 31A, in sub-rule (3A), after the words “under digital signature”, the words “or verified through an electronic process” shall be inserted.
3. In the principal rules, in Form No. 26B, at the end of the form, the following shall be inserted, namely:-
Notes: In case of refund related to tax deducted under section 194-IA of the Act for which Form No. 26QB has been filed by the deductor,-
(a) Permanent Account Number may be furnished in place of Tax Deduction and Collection Account Number;
(b) in column II, in sub-column (5) relating to the ‘period’, may be left blank;
(c) in column II, in sub-column (7) relating to the ‘Receipt number of relevant statement’, furnish acknowledgement number of Form No. 26QB.

[Notification no. 45/2017/ F. No. 370142/39/2016-TPL]

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide notification numbe S.O. 962(E), dated the 26th March, 1962 and last amended vide notification number G.S.R. 546(E) dated the 2nd June, 2017.


Compiled by CA Ankita Khetan

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