Can I Claim a TDS Refund in ITR-U?
Can I Claim a TDS Refund in ITR-U?
Updated Guide for FY 2024–25 | AY 2025–26
If you’ve missed claiming your TDS refund in your original ITR or forgot to file your return altogether, you might wonder:
“Can I claim a TDS refund while filing an Updated Return (ITR-U)?”
Let’s clear the confusion.
✅ What Is ITR-U?
ITR-U is the Updated Return introduced under Section 139(8A) of the Income Tax Act. It allows taxpayers to correct omissions or mistakes by filing an updated return within 24 months from the end of the relevant assessment year.
It’s meant for:
• Reporting missed income
• Paying additional tax
• Ensuring compliance even if the original ITR wasn’t filed
❌ Can You Claim a TDS Refund in ITR-U?
No, you cannot claim a TDS refund while filing ITR-U.
As per the Income Tax provisions and CBDT guidelines:
ITR-U cannot be filed to claim or increase a refund.
It can only be used to declare additional income and pay more tax.
🔍 What Are You Allowed to Do in ITR-U?
You can file ITR-U if:
• You missed filing the original return
• You underreported income on your previous return
• You selected the wrong income head
• You want to declare income to avoid scrutiny
You cannot use ITR-U to:
• Claim or enhance a refund
• Carry forward losses or unabsorbed depreciation
• Claim additional deductions or exemptions not reported earlier
📘 Example Scenario
Mr. Raj forgot to claim ₹15,000 TDS on FD interest in his original ITR.
If he:
• Filed ITR but missed the TDS → ❌ Can’t revise using ITR-U to get refund
• Didn't file ITR at all → ✅ Can file ITR-U to declare income, but ❌ No refund allowed
So, ITR-U is not for claiming refunds—it's for paying missed taxes voluntarily.
✅ Alternatives to ITR-U for Claiming TDS Refund
If you missed TDS in:
• Original return (filed on time): 🟢 File a Revised Return (before 31st Dec 2025 for AY 2025–26)
• Filed late but within extended deadline: 🟢 File Belated Return with refund
• Filed with wrong details: 🟢 Use Revised Return, not ITR-U
• Missed deadline completely: ❌ You lose the right to claim a refund
🧠 Key Takeaways
| Feature | ITR-U |
| Can I claim a refund? | ❌ No |
| Can you report missed income? | ✅ Yes |
| Can you revise deductions? | ❌ No |
| Time limit to file | 24 months from the end of AY |
| Additional tax to be paid | 25% or 50% of extra tax (penalty) |
Final Words
You cannot claim a TDS refund using ITR-U.
If you want to claim missed TDS, file a revised or belated return within the allowed timeframe.
💡 Tip: Always verify Form 26AS and AIS before filing your ITR to ensure no TDS entries are missed—and avoid landing in this situation.
