Income Tax Refund Status — Where to Check It, What Each Status Means, Why Refunds Fail (Unvalidated Bank Account, Inoperative PAN, Name Mismatch), Refund Re-issue, Adjustment Against Old Demands Under Section 245, Interest Under 244A, and Checking Your TDS in 26AS and AIS
0.5% / month
Interest on a delayed refund under section 244A, from 1 April of the assessment year (or the filing date for late returns)
Pre-validated
Refunds are credited only to a bank account validated on the portal and linked to your PAN
30 days
Time given to respond to a section 245 intimation before an old demand is adjusted against the refund
26AS + AIS
The two statements that must agree with the TDS you claimed — a mismatch holds up the refund
Guide by BookMyCA's Chartered Accountants · pan-India serviceLast verified against official guidelines on 6 September 2026.
Video Explanation & Insights
How to check your income tax refund and TDS status
4 videos on this topic
Where to check the refund
- 1e-Filing portal: log in → e-File → Income Tax Returns → View Filed Returns → the assessment year → 'View details'. The card shows the timeline: return filed, verified, processed (with the 143(1) intimation), refund issued (with date, amount and the last digits of the account) or refund failed (with the reason).
- 2Refund tracker without login: the Protean (formerly NSDL) page tin.tin.nsdl.com/oltas/refundstatuslogin.html — enter PAN, the assessment year and the captcha. It shows the refund mode, date of credit and any failure remark from the refund banker (SBI).
- 3Intimation under section 143(1): the e-mail from CPC compares your return with the department's computation column by column; the refund is the difference after TDS, advance tax and self-assessment tax. If the two columns differ, the refund shrinks — the reason is in the comparison table.
- 4Form 26AS and AIS: on the portal, e-File → Income Tax Returns → View Form 26AS (through TRACES) and the AIS/TIS tile — confirm every TDS entry you claimed appears with the same TAN, amount and section.
What each status means
| Status | Meaning | What to do |
|---|---|---|
| Return submitted and verified / under processing | CPC has the return; processing usually takes 2–8 weeks in season | Wait; check the bank validation meanwhile |
| Processed — no demand no refund | The department agrees with a nil-refund return, or the refund was fully adjusted | Read the 143(1) intimation; if your return showed a refund, look for a 245 adjustment |
| Processed with refund due / refund issued | Refund sent to the refund banker; credit within 3–10 days | Check the bank account named in the status |
| Refund failed | Bank rejected the credit — account closed, invalid IFSC, name mismatch, PAN not linked, account not validated | Fix the bank account on the portal and submit a refund re-issue request |
| Refund adjusted against outstanding demand | An earlier year's demand was set off after a section 245 intimation | If the demand is wrong (already paid, TDS not credited, under appeal), respond on the portal and file a rectification |
| Defective return (139(9)) | The return has an error — mismatch with 26AS, missing schedules, wrong form | Respond within 15 days from the notice through e-Proceedings; the refund waits |
| Return selected for scrutiny / under 143(2) | Refund is held until the assessment | Reply through e-Proceedings; large refunds can be withheld under section 241A |
Why refunds fail and the re-issue request
- •Bank account not pre-validated or EVC-disabled: My Profile → My Bank Account → add/validate; nominate one account 'for refund'. Validation needs the account to be active, in your name as per PAN and linked to the PAN with the bank.
- •PAN inoperative (not linked to Aadhaar): refunds are not issued until the PAN is linked (fee ₹1,000) and becomes operative; interest for the inoperative period is not paid.
- •Name mismatch: 'Ramesh Kumar Sharma' at the bank and 'Ramesh Sharma' on PAN causes rejection at some banks — update the bank KYC to the PAN name.
- •Closed or dormant account, wrong IFSC after a bank merger (SBI associates, PNB-OBC-UBI, BoB-Dena-Vijaya, Canara-Syndicate, Union-Andhra-Corporation, Indian-Allahabad).
- •Re-issue: Services → Refund Reissue → select the return and the validated account → submit with e-verification. The refund is reprocessed within a few weeks; no fresh return is needed.
- •Refund to a joint account works if you are one of the holders and the PAN is linked; NRE/NRO accounts can be validated for NRIs.
Section 245 adjustments and section 244A interest
| Rule | Detail |
|---|---|
| Section 245 intimation | Before adjusting a refund against an outstanding demand of another year, CPC issues an intimation and gives 30 days (formerly 21) to agree or disagree online (Pending Actions → Response to Outstanding Demand); no response is treated as agreement |
| Wrong demands | Common causes: TDS not credited because the deductor's return had a wrong PAN, self-assessment tax paid under a wrong assessment year, demands under appeal — file a rectification (section 154) or a challan correction and reply 'disagree' with the reason |
| Interest under 244A | 0.5% per month (6% a year) on refunds arising from TDS/advance tax, from 1 April of the assessment year if the return was filed on time, otherwise from the filing date; no interest if the refund is below 10% of the tax determined |
| Interest on self-assessment tax refunds | From the date of payment or the filing date, whichever is later |
| Delay attributable to the taxpayer | The period of delay caused by you (late verification, unvalidated account) is excluded from interest |
| Refund of TDS claimed late | TDS of an earlier year can be claimed only in that year's return (or a belated/updated return where permitted) — not carried into the next year |
Confirming the TDS before you claim it
- 1Download Form 26AS for the financial year (through TRACES from the portal) — it lists TDS, TCS, advance and self-assessment tax by TAN and section, and refunds paid.
- 2Open AIS (Annual Information Statement): it adds interest, dividends, securities and property transactions, rent, foreign remittances and high-value spends reported by third parties; TIS summarises them as the values the department expects in your return.
- 3If TDS deducted by an employer or bank is missing in 26AS, the deductor has not filed or has a wrong PAN — ask for the TDS return correction; claim only what 26AS shows or the refund is trimmed under 143(1).
- 4Submit feedback in AIS for wrong entries (duplicate, not yours, wrong amount) before filing; the return should match the corrected values.
- 5Keep Form 16/16A and bank interest certificates for the year; CPC can ask for them when the TDS claim exceeds 26AS.
Income tax refund: questions we are asked
Typically 2–8 weeks after e-verification during the season, longer for returns picked for scrutiny or with TDS mismatches. The law allows CPC nine months from the end of the financial year of filing to process.
Check the account named in the status — if it is old or closed, submit a refund re-issue request with a validated account.
Open Response to Outstanding Demand, see the year and reason, and disagree with proof (challan, 26AS, appeal order); then file a rectification for that year.
Yes, 0.5% a month under section 244A from 1 April of the assessment year for timely returns, unless the refund is under 10% of the tax or the delay was yours.
Claim only what is in 26AS; ask the deductor to correct the TDS return so it flows into 26AS, then claim through a revised return.
Yes — bank validation, 26AS/AIS reconciliation, re-issue requests, 245 responses and rectifications until the money is in your account.