Your Money, India's Vault: How to Get Your TDS Refund

Path 1 — Current year via ITR-2. File at the treaty rate (Article 11 / Article 10 / Article 13 as applicable), attach the TRC and Form 10F acknowledgement number. The Section 143(1) intimation refunds the gap between the deducted Section 195 rate and the treaty rate. CPC turnaround: 3–6 months from e-verification.

Path 2 — Past 5 Assessment Years via Section 119(2)(b). CBDT Circular 11/2024 (effective 1 October 2024) sets the condonation window at 5 years from the end of the relevant AY. Section 244A adds 6% simple interest on the delayed refund. PCIT order typically 3–6 months, refund credited 4–6 weeks after that.

For an NRI with 5+ years of unclaimed DTAA, the Path 2 number is usually larger than the current-year saving. A ₹40k/year gap × 5 AYs = ₹2 lakh recoverable principal plus ~₹36k of Section 244A interest, on top of the ₹40k current-year claim.

1. Obtain the TRC from the country-of-residence tax authority

2. File Form 10F (Form 41 from 1 April 2026) on incometax.gov.in

3. Pull Form 26AS for the relevant AY

4. File ITR-2 — the form prescribed for non-resident individuals with investment income

5. Populate the income schedule with the gross amounts from 26AS

6. In the tax-computation schedule, override the default rate with the applicable treaty article rate

7. Reference the TRC date and Form 10F acknowledgement number in Schedule TR

8. e-Verify via Aadhaar OTP or DSC

CPC reconciles the deducted TDS against the treaty rate and credits the excess to the PAN-linked bank account via Section 143(1) intimation.

The failure mode is rate selection — a US NRI claiming the Singapore 15% Article 11 cap, or a UK NRI applying the Article 11 sub-rate that only governs REIT-style property-vehicle dividends. Wrong article cited = CPC reverts to the Section 195 default and the refund evaporates.

Week 1-2: ITR acknowledged and processed

Month 1-2: Intimation under Section 143(1), shows the computed refund

Month 3-6: Refund credited to your bank account

You'll get SMS and email notifications at each stage. You can also track status on incometax.gov.in under “View Refund/Demand Status.”

If there's a mismatch between your claimed income and 26AS data, you might get a notice. Don't panic, respond with your TRC and Form 10F documentation. This usually resolves it.

For past-year condonation claims, the timeline is longer (6-12 months) but the amounts are bigger because you're recovering multiple years at once, plus interest.