CBDT circular 24 August 2011
Circular No. 6/2011
Section 200A of the Income-tax Act, 1961 - Deduction of TAX at Source - Processing of Statement of TAX Deducted at Source - Procedure for Regulating Refund of Excess Amount of TDS Deducted And/or Paid - Modification of Circular No. 2/2011, Dated 27-4-2011
What this is
Circular No. 6/2011 was issued by the Central Board of Direct Taxes on 24 August 2011. Its subject is Section 200A of the Income-tax Act, 1961 - Deduction of TAX at Source - Processing of Statement of TAX Deducted at Source - Procedure for Regulating Refund of Excess Amount of TDS Deducted And/or Paid - Modification of Circular No. 2/2011, Dated 27-4-2011.
What it does
Opens a window for old refund claims under the procedure for refunding excess tax deducted or paid. In partial modification of Circular No. 2/2011 dated 27 April 2011, words are added at the end of paragraph 4.2 of that circular allowing refund claims relating to the period up to 31 March 2009 to be made to the Assessing Officer (TDS) up to 31 December 2012.
Why it was issued
The circular records no reason beyond the modification itself.
Who it reaches
- Deductors who paid more tax than they had deducted
- Deductors with excess payments relating to periods up to 31 March 2009
- Assessing Officers (TDS) receiving such claims
The provisions it speaks to
Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.
The instrument, as the Board published it
The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.
SECTION 200A OF THE INCOME-TAX ACT, 1961 - DEDUCTION OF TAX AT SOURCE - PROCESSING OF STATEMENT OF TAX DEDUCTED AT SOURCE - PROCEDURE FOR REGULATING REFUND OF EXCESS AMOUNT OF TDS DEDUCTED AND/OR PAID - MODIFICATION OF CIRCULAR NO. 2/2011, DATED 27-4-2011
CIRCULAR NO. 6/2011, DATED 24-8-2011
In partial modification of Circular No. 2/2011, dated 27-4-2011, the following words are added at the end of paragraph 4.2 of the said circular.
"However, the refund claims pertaining to the period upto March 31, 2009 may be submitted to the Assessing Officer (TDS) upto 31-12-2012."
2. This issues with the approval of competent authority.
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What to watch
- This is an addition to Circular No. 2/2011 and nothing else; the conditions on which such a refund is allowed remain in that circular and have to be read from it.
- The relief is for the period up to 31 March 2009 only, and the window it opened, to 31 December 2012, has closed.
- The claim had to go to the Assessing Officer (TDS), not to the assessing officer of the deductor's own assessment.
Where you meet it
Where a deductor's claim for refund of tax paid in excess for a period before April 2009 was returned as time barred.
On the same provision
Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.
- Circular No. 9/2025 — F .No. 275/04/2024-IT(B) 21 July 2025
- Circular No. 6/2024 — Partial modification of circular no.3 of 2023 dated 28.03.2023 regarding consequences of PAN becoming inoperative as per 23 April 2024
- Circular No. 2/2011 — Section 200A of the Income-tax Act, 1961 - Deduction of tax at source - Processing of statement of tax deducted at sourc 27 April 2011
A circular binds the department, not you and not a court. The Board issues a circular to its own officers. An assessee may hold the department to a circular that helps him; the department cannot hold an assessee to one that hurts him, and the Tribunal and the courts decide the law for themselves.
Source: the Income Tax Department’s own published text — its page for this instrument.