Filing of income tax return

• HUF must file its Income Tax Return using ITR-2 or ITR-3 based on income type
• TDS refund is claimed by declaring total income and TDS deducted
• PAN of the HUF must match the PAN against which TDS was deducted
• All income sources like interest, rent, or business must be reported accurately
• Filing should be done before the due date to ensure timely processing

Verification of Form 26AS

• Form 26AS shows the TDS deducted and deposited to the HUF’s PAN
• HUF must check if TDS details in Form 26AS match the TDS certificates
• Mismatch in TDS amounts may lead to rejection or delay in refund
• If errors are found, deductor should be contacted to revise the TDS return
• TDS must reflect correctly before return is filed to claim refund smoothly

Submission and e-verification

• Once return is submitted, it must be e-verified using Aadhaar OTP, EVC, or DSC
• Without e-verification, refund processing will not begin
• E-verification can be done immediately or within 30 days of filing
• HUF can also send signed ITR-V to CPC Bengaluru if digital verification is not used
• Timely e-verification speeds up the refund process

Refund processing by CPC

• Income Tax Department’s CPC processes the return and computes refund
• If refund is due, intimation under Section 143(1) is sent via email
• Refund is credited to the bank account linked with the HUF’s PAN
• Bank details must be pre-validated and linked with the e-filing portal
• Refund status can be tracked online through the income tax portal

Handling refund delays or issues

• If refund is delayed, the HUF may raise a grievance on the e-filing portal
• Refund reissue request can be filed in case of failed or incorrect credit
• HUF must ensure name, PAN, and bank details are consistent and correct
• If excess tax is not refunded, rectification request can be submitted
• Interest under Section 244A is paid if refund is delayed beyond 30 days of processing