Five answers. You get the date the order giving effect was due, the interest to date, the extra 3% once that date passes, and a letter to send.
Pick how each payment was made in its row: a demand paid, the 20% stay deposit, a refund adjusted, self-assessment tax, or TDS / advance tax.
Which law. Appeals on assessment years up to 2026-27 come from 1961-Act proceedings, so the AO's time and your interest follow the Income-tax Act, 1961. The new Act's "six months, extendable to nine" does not apply to them.
The 3-month rule (s.153(5)). The AO must give effect within three months from the end of the month the Principal Commissioner received the order. On the AO's written request the Commissioner can allow six months more — before the time runs out.
Interest on what you paid (s.244A(1)). 0.5% for every month or part of a month, from the date you paid (TDS and advance tax: from 1 April of the assessment year) to the date the refund is granted. Each amount is rounded down to ₹100 first.
The extra 3% (s.244A(1A)). If the order giving effect is late, you get 3% a year more on the refund, from the day after the deadline until the refund is paid. Only whole months count.
A late or withheld refund. High Courts have held a late order giving effect void, and a refund cannot be withheld or adjusted without a written order under s.245. A further appeal by the department does not stop the clock.
A wrong order giving effect. Rectification under s.154 is open for four years from the end of the financial year of the order. Whether it can be appealed is unsettled, so file an appeal in protection within 30 days as well.
Your answer
Your order sends the case back for a fresh assessment — a different time limit applies; this tool does not cover it.
Your answer
| Payment | Date | Interest from | Months | Interest at 0.5% a month |
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Type the client's name and PAN in Letter details, then print.