RTI for ITR Refund Stuck More Than 60 Days

An income-tax refund stuck for more than 60 days from ITR processing carries a statutory right to interest at 6 percent per annum under §244A of the Income Tax Act, 1961. The RTI route forces the Centralised Processing Centre (CPC) Bangalore and the jurisdictional Assessing Officer (AO) to disclose the delay reason, the interest calculation, and the dealing officer. CPC and every AO office are public authorities under the RTI Act, 2005. The RTI fee is Rs. 10. The PIO has 30 days to reply under §7(1). This article is a focused follow-up to our broader RTI for income tax refund delay guide, aimed at the 60-day-plus scenario where §244A interest kicks in.

§244A of the Income Tax Act, 1961 gives the taxpayer a statutory right to interest on a delayed refund:

• Rate: 6 percent per annum (0.5 percent per month) on the refund principal.
• Start date: From the date of ITR filing (for advance-tax / TDS refunds) OR from the date of payment (for self-assessment-tax refunds).
• End date: Date of refund credit.
• Computation: Automatic. CPC must add §244A interest to the refund disbursement.

In practice, CPC often omits or under-pays the interest. The RTI route forces the calculation to be disclosed line by line.

The broader refund-delay RTI (see linked article) asks about status and reasons. The 60-day-plus RTI adds three specific questions:

1. Interest calculation under §244A. Number of months counted, start date, end date, rate applied.
2. Whether interest is being suppressed under §244A(2). §244A(2) reduces interest where the delay is attributable to the assessee. The PIO must show the attributable-delay finding.
3. Demand adjustment under §245. A prior-year tax demand will absorb the refund; the §245 order must be disclosed and the interest computed on the net.

1. Confirm the refund is stuck 60+ days. Open incometax.gov.in → Refund Status. Note the processing date and current status.
2. File the e-Nivaran grievance first. The grievance must run for 15 days before the RTI is most productive.
3. Identify the PIO:
   1. CPC Bangalore PIO: Additional Director of Income Tax, CPC, Income Tax Department, Post Bag No. 1, Electronic City Post Office, Bangalore 560100.
   2. Jurisdictional AO PIO: the PIO at your PAN-mapped AO's office (find at incometax.gov.in → Profile → My Profile → Jurisdiction Details).
4. Draft the RTI. Sample below.
5. Pay Rs. 10. IPO or online via rtionline.gov.in.
6. Send by Speed Post or file online.
7. Track the 30-day clock. On Day 31 of PIO silence, file a First Appeal.

To,
The Public Information Officer,
[Centralised Processing Centre, Bangalore /
Office of the Assessing Officer, [Range and Ward]]
[Full address]

Subject: Request for information under §6(1) of the Right to
Information Act, 2005, regarding ITR refund stuck more than 60 days
for PAN [XXXXX1234X], Assessment Year 2025-26, Acknowledgement
Number [XXXXXXXXXXXXXX].

Sir / Madam,

I, [Your full name], a citizen of India, residing at [Your address],
PAN [XXXXX1234X], request the following information under §6(1) of
the RTI Act, 2005:

  Assessment Year: 2025-26
  Acknowledgement Number: [XXXXXXXXXXXXXX]
  ITR filed on: [DD-MM-YYYY]
  ITR processed on: [DD-MM-YYYY] (under §143(1) intimation)
  Refund amount as per §143(1): Rs. [XX,XXX]
  Days since processing: [Number] days

  1. Current status of the refund as on the date of this application.
  2. Reasons for the delay beyond the 60-day window after ITR
     processing, with specific reference to the stage in CPC or AO
     office.
  3. Interest computation under §244A of the Income Tax Act, 1961:
     a. The start date of interest counting.
     b. The end date as of the current status.
     c. The number of full months counted.
     d. The principal on which interest is calculated.
     e. The total interest amount accrued to date.
  4. Whether any portion of the interest is being suppressed under
     §244A(2) on the ground of delay attributable to me. If yes,
     the specific attributable-delay finding.
  5. Whether any §245 adjustment is pending against an earlier-year
     demand. If yes, a copy of the §245 order with the demand details.
  6. Name and designation of the dealing officer or the system
     module handling the refund.
  7. Expected date of refund disbursement, including the §244A
     interest.
  8. Action taken on the e-Nivaran grievance filed by me on
     [DD-MM-YYYY], if any.

I am enclosing Rs. 10 as the prescribed application fee by way of
Indian Postal Order No. [XXXXX] dated [DD-MM-YYYY].

Kindly supply the information within 30 days as required under §7(1)
of the Act.

Yours sincerely,

[Signature]
[Printed name]
[Phone] · [Email]
PAN: [XXXXX1234X]
Date: [DD-MM-YYYY]
Place: [City]

• Day 1-30: PIO reply window. CPC usually answers in 15-25 days.
• Day 31: Deemed refusal. First Appeal to the FAA at CPC (the Director of Income Tax, CPC) or the Principal Commissioner of Income Tax (PCIT) for AO-side issues.
• Day 76: Second Appeal to the Central Information Commission.
• Parallel: Demand interest in writing under §244A. The AO is bound to compute and disburse it along with the principal.

• “Refund in §245 adjustment with prior demand.” Demand a copy of the §245 order. If you dispute the earlier demand, file a separate appeal under §246A within 30 days of the §245 order.
• “§244A(2) interest reduced for assessee's delay.” Demand the specific finding. Common claims: delay in responding to §139(9) notice, delay in §142(1) compliance. If the claim is wrong, contest it.
• “Refund attempted, bank returned.” Pre-validate the bank account and request re-issue. Interest continues to accrue until credit.
• “Manual scrutiny under §143(2).” A scrutiny notice halts the refund. Demand the scrutiny scope and the timeline.
• No reply. File the First Appeal on Day 31.

If the refund is Rs. 50,000, ITR filed on 31 July 2025, and refund credited on 15 February 2026:

• Days from 1 April 2025 to 15 February 2026 = around 320 days = 10 full months.
• §244A interest = Rs. 50,000 × 0.5 percent × 10 = Rs. 2,500.
• Total disbursement = Rs. 50,000 + Rs. 2,500 = Rs. 52,500.

If the CPC pays only the principal, the missing interest is itself a ground for a separate RTI and a First Appeal.

Automatic, in principle. The CPC system computes §244A interest and adds it to the refund. In practice, suppression and under-payment are common. Claim it explicitly in the RTI to force the calculation.

0.5 percent per month (or part of a month) on the refund principal. From the start date defined in §244A(1) to the credit date. Full months only; partial months count as full.

Only under §244A(2), and only where the CPC has a specific attributable-delay finding against you. Common reasons: late response to §139(9) defective return notice, late §142(1) reply. The PIO must show the finding.

Partly. §244A interest applies only to the net refund (after §245 adjustment). If the §245 adjustment is itself disputed, the interest revives on the disputed portion if you win.

The broader article covers all refund delays (status, reasons, bank issues). This article focuses on the 60-day-plus scenario where §244A interest kicks in. Use both: the broader one for general status, this one for the interest claim.

No. §244A interest is calculated only on the refund principal, not on accrued interest. The interest is a one-time addition to the disbursement.

Yes, but the parallel grievance route is recommended. The e-Nivaran serves as evidence of pre-RTI exhaustion of remedies, useful in the Second Appeal.

• RTI for Income Tax Refund Delay (broader article)
• RTI Application Format 2026
• First Appeal Format with grounds checklist
• Penalty under §20
• RTI time-limit cheat sheet
• RTI for GST refund delay
• The RTI Playbook. The complete guide to filing RTI in 2026.

• The Right to Information Act, 2005. §6, §7, §19, §20.
• The Income Tax Act, 1961. §143(1), §143(2), §244A, §245, §246A.
• Centralised Processing Centre, Income Tax Department. incometax.gov.in.
• Central Board of Direct Taxes. incometax.gov.in/iec/foportal.
• Central Information Commission. cic.gov.in.

Last reviewed: 28 May 2026, RTI Wiki editorial team.