If the amount of tax paid by the assessee or on his behalf or treated as paid by him or on his behalf for any assessment year exceeds the amount with which he is properly chargeable  under the Income Tax Act,1961 for that year, he shall be entitled to a refund of the excess. There is misconception among most of the assessee’s that the Income Tax Return (I.T Return) has to be filed only when the income is above the exemption limit. One must necessarily file I.T Return on time to claim refund. If the income is below taxable limit, but tax has been deducted at source, in such a case one must file I.T Return making claim for refund of TDS. Details of tax payments should be mentioned according to TDS certificates produced/furnished. One must also before filing the return check and tally the tax payment detail from Online tax credit statement (26AS). The assessee must carefully see that all requisite information has been mentioned in TDS certificate, otherwise the claim in respect of defective TDS certificate may not be allowed by the A.O. However defect may be cured. We at Taxmantra.com have the expertise in handling individual taxation, do let us in case you any such issue troubling you. Taxmantra.com provides most hassle free tax return filing/ online return filing experience. Once you have collected, your salary certificate and other documents, we request you to please log in to www.taxmantra.com/ereturns or you can also directly mail at info@taxmantra.com to submit the details. Upon receiving the documents, we would contact you to file your return of income.