How do I claim TDS that's already been deducted?

CA Vijay R Singh, FCA
Chartered Accountant · ICAI M.No. 153926 · FRN 136869W

Short answerYou claim TDS by filing your income-tax return: the TDS shows in your Form 26AS / AIS, you report the matching income, and the return credits the TDS against your tax. Any excess over your actual tax is refunded to your bank account, usually with interest.

Filing is how you claim it

There is no separate ‘claim’ form — you claim TDS through your return. When you file, you report your income and the return automatically sets the TDS off against the tax due. The system matches what you claim against your Form 26AS / AIS, so the two must agree.

Make sure it's reflected

Before filing, check that every deduction appears in 26AS/AIS. If a deductor hasn’t filed their TDS return, the credit won’t show and your claim can be held up — chase them to file. Report the income in the same year the TDS relates to, or the credit may be deferred. Pre-validate a bank account so any refund can be paid.

A worked example

Example: across the year, TDS of ₹40,000 was deducted on your salary, interest and a freelance payment, all visible in 26AS. You file, your computed tax is ₹30,000, so the return shows a ₹10,000 refund — credited with interest under Section 244A. If ₹5,000 of TDS is missing from 26AS, sort it before filing. Our team can reconcile and file for you.

Income Tax

← Back to all questions

Talk to CA Vijay R Singh

Want every rupee of your TDS credited? You can message him directly, or book a short call to talk through your situation.

Book a 15-minute call
Message on WhatsApp
Email your query

This answer is general information for taxpayers, not tax advice. Tax rates, thresholds and forms change with each Finance Act — please confirm the current position for your own facts, or speak to us, before acting.