TDS or Tax Deducted at Source is a mechanism used by the Indian Income Tax Department to collect taxes at the source of income. TDS is deducted by the person making the payment at a specified rate, and the same is remitted to the Income Tax Department.

If an individual or entity has paid more tax than what is due, they can claim a refund for the excess tax paid. Similarly, if the TDS deducted is more than the tax liability of the taxpayer, they can claim a refund of the excess TDS deducted.

The process of claiming a TDS refund involves filing an income tax return (ITR) with the Income Tax Department. The ITR should reflect the excess tax paid or the excess TDS deducted. The Income Tax Department will then verify the details provided in the ITR and process the refund if the claim is found to be genuine.

It is important to note that a TDS refund can only be claimed if the taxpayer has a valid PAN (Permanent Account Number) and has filed their income tax return. The refund amount will be credited to the taxpayer's bank account, which is linked to their PAN.

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