📱Test our Android app — free beta!Join Beta GroupYou'll receive the install link by email after joining.

Differences

This shows you the differences between two versions of the page.


—rti-for-itr-refund-stuck-60-days-2026 [2026/06/03 17:01] (current) – created - external edit 127.0.0.1
Line 1: Line 1:
 +{{htmlmetatags>metatag-description=(RTI for ITR refund stuck more than 60 days 2026. Sample RTI to CPC Bangalore and your AO, claim §244A interest at 6 percent, and §20 penalty route. Free guide.)
 +metatag-og:title=(RTI for ITR Refund Stuck More Than 60 Days 2026: Sample to CPC and AO, with §244A Interest Claim Route)}}
 +
 +====== 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 [[:act:section-7|§7(1)]]. This article is a focused follow-up to our [[rti-for-income-tax-refund-delay-2026|broader RTI for income tax refund delay guide]], aimed at the 60-day-plus scenario where §244A interest kicks in.
 +
 +<WRAP info round center 90%>
 +**📥 Use these before filing**
 +
 +  * [[https://righttoinformation.wiki/tools/ai-rti-draft-app.html|🪄 AI RTI Drafter]]. Auto-fills the 8-field RTI for CPC + AO in 60 seconds.
 +  * [[https://incometax.gov.in|incometax.gov.in]]. Check refund status under //e-File → View Returns/Forms → Refund Status//.
 +  * [[https://eportal.incometax.gov.in|eportal.incometax.gov.in]]. File a grievance under e-Nivaran before the RTI.
 +
 +A refund stuck beyond 60 days from ITR processing is the trigger for §244A interest. The CPC must compute and pay the interest along with the refund.
 +</WRAP>
 +
 +===== §244A: the interest entitlement =====
 +
 +§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.
 +
 +===== Why a focused 60-day RTI is different =====
 +
 +The broader refund-delay RTI (see linked article) asks about status and reasons. The 60-day-plus RTI adds three specific questions:
 +
 +  - **Interest calculation under §244A.** Number of months counted, start date, end date, rate applied.
 +  - **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.
 +  - **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.
 +
 +===== Step-by-step: file the RTI =====
 +
 +  - **Confirm the refund is stuck 60+ days.** Open [[https://incometax.gov.in|incometax.gov.in]] → //Refund Status//. Note the processing date and current status.
 +  - **File the e-Nivaran grievance first.** The grievance must run for 15 days before the RTI is most productive.
 +  - **Identify the PIO:**
 +    - **CPC Bangalore PIO:** //Additional Director of Income Tax, CPC, Income Tax Department, Post Bag No. 1, Electronic City Post Office, Bangalore 560100//.
 +    - **Jurisdictional AO PIO:** the PIO at your PAN-mapped AO's office (find at [[https://incometax.gov.in|incometax.gov.in]] → //Profile → My Profile → Jurisdiction Details//).
 +  - **Draft the RTI.** Sample below.
 +  - **Pay Rs. 10.** IPO or online via [[https://rtionline.gov.in|rtionline.gov.in]].
 +  - **Send by Speed Post or file online.**
 +  - **Track the 30-day clock.** On Day 31 of PIO silence, file a [[:templates:first-appeal|First Appeal]].
 +
 +===== Sample RTI to CPC + AO =====
 +
 +<code>
 +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]
 +</code>
 +
 +===== After you file =====
 +
 +  * **Day 1-30:** PIO reply window. CPC usually answers in 15-25 days.
 +  * **Day 31:** Deemed refusal. [[:templates:first-appeal|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:** [[:appeal-templates:second-appeal-to-cic|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.
 +
 +===== Common PIO replies and what to do =====
 +
 +  * **"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.
 +
 +===== Interest calculation example =====
 +
 +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.
 +
 +<WRAP info round center 90%>
 +**90 days, no movement? CIC route with §20 prayer.**
 +
 +When CPC and the AO PIO both ignore, the [[:appeal-templates:second-appeal-to-cic|Second Appeal]] to the Central Information Commission is the route. Include a [[:act:section-20|§20(1)]] prayer for Rs. 25,000 penalty on the PIO. The §244A interest entitlement strengthens the §20 case because the delay is causing concrete monetary harm. Read [[guide:applicant:application:penalty-section-20-2026|the §20 guide]].
 +
 +**Templates:** [[templates:first-rti|RTI Application Format]] · [[templates:first-appeal|First Appeal Format]] · [[templates:second-appeal|Second Appeal Format]]\\
 +**Stuck?** Use the [[https://righttoinformation.wiki/tools/ai-rti-draft-app.html|AI RTI Drafter]].
 +</WRAP>
 +
 +===== Frequently asked questions =====
 +
 +==== Is interest under §244A automatic, or do I need to claim it? ====
 +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.
 +
 +==== How is §244A interest calculated? ====
 +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.
 +
 +==== Will the CPC reduce my §244A interest? ====
 +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.
 +
 +==== Will the §245 adjustment kill my interest entitlement? ====
 +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.
 +
 +==== What is the difference between the broader IT refund article and this one? ====
 +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.
 +
 +==== Will the CPC pay interest on the interest? ====
 +No. §244A interest is calculated only on the refund principal, not on accrued interest. The interest is a one-time addition to the disbursement.
 +
 +==== Is filing the RTI permitted before the e-Nivaran grievance is resolved? ====
 +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.
 +
 +===== Related on RTI Wiki =====
 +
 +  * [[rti-for-income-tax-refund-delay-2026|RTI for Income Tax Refund Delay (broader article)]]
 +  * [[guide:applicant:application:format-2026|RTI Application Format 2026]]
 +  * [[guide:applicant:first-appeal:format-2026|First Appeal Format with grounds checklist]]
 +  * [[guide:applicant:application:penalty-section-20-2026|Penalty under §20]]
 +  * [[guide:applicant:time-limit-cheat-sheet-2026|RTI time-limit cheat sheet]]
 +  * [[rti-for-gst-refund-delay-2026|RTI for GST refund delay]]
 +  * [[/book|The RTI Playbook]]. The complete guide to filing RTI in 2026.
 +
 +===== Sources =====
 +
 +  * 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. [[https://incometax.gov.in|incometax.gov.in]].
 +  * Central Board of Direct Taxes. [[https://incometax.gov.in/iec/foportal|incometax.gov.in/iec/foportal]].
 +  * Central Information Commission. [[https://cic.gov.in|cic.gov.in]].
 +
 +//Last reviewed: 28 May 2026, RTI Wiki editorial team.//
 +
 +{{tag>rti income-tax refund §244a interest 60-days cpc 2026}}