Income Tax Refund Reissue Request — Complete Step-by-Step Guide
If your Income Tax Refund was determined by CPC but could not be credited to your bank account — due to wrong account details, closed account, or failed bank validation — you need to raise a Refund Reissue Request on the Income Tax e-Filing portal. This guide explains exactly why refunds fail, the pre-conditions you must fulfil, and the complete step-by-step process to raise a reissue request and get your refund credited successfully.
What Is a Refund Reissue Request?
A Refund Reissue Request is an online request submitted on the Income Tax portal (incometax.gov.in) asking the Income Tax Department to resend a refund that previously failed to reach your bank account. When CPC processes your ITR and determines a refund, it dispatches the amount to the State Bank of India (Refund Banker) via ECS. If the credit fails, the refund is returned to the Department — and you must raise a reissue request with a corrected, pre-validated bank account.
The legal basis for your refund entitlement remains Section 237 of the Income Tax Act, 1961. A refund reissue does not re-process your return — it only re-initiates the payment to a correct, working bank account. The refund amount confirmed by the Section 143(1) intimation remains unchanged.
Reasons Why Income Tax Refund Fails
Before raising a reissue request, it is important to identify and fix the exact reason for failure — otherwise the reissued refund will fail again. Here are all the possible reasons:
| Reason for Failure | Status Shown | Fix Required |
|---|---|---|
| Wrong bank account number entered in ITR | Refund Failure | Add correct account, pre-validate, then raise reissue |
| Incorrect IFSC code | Refund Failure | Update correct IFSC during bank pre-validation |
| Bank account closed or dormant | Refund Failure | Add an active, operative bank account and pre-validate |
| Account not pre-validated / ECS not enabled | Refund Failure | Pre-validate bank account on portal — enable ECS |
| Name mismatch between bank records and PAN | Refund Failure | Update name in bank records or use a correctly linked account |
| PAN not linked to Aadhaar — PAN inoperative | Refund Failure | Link PAN–Aadhaar first. See PAN 2.0 guide |
| Bank account frozen / under RBI restriction | Refund Returned | Use a different active and unrestricted bank account |
| Account type not ECS-eligible (e.g., loan account) | Refund Failure | Use a Savings or Current account for refund |
Pre-Condition: Bank Account Pre-Validation
A bank account must be Pre-Validated and ECS-Enabled on the Income Tax portal before it can receive a refund. Pre-validation is a one-time process where the portal verifies that your bank account number, IFSC, PAN, and name match the bank's records. Without this, no reissue request can succeed.
How to Pre-Validate Your Bank Account
- Log in to incometax.gov.in with your PAN / Aadhaar and password.
- Click on your name at the top-right → go to "My Profile".
- Select the "My Bank Accounts" tab.
- Click "Add Bank Account" and enter: Account Number, IFSC Code, Account Type (Savings/Current), Mobile Number linked to bank, and Email ID.
- Click "Validate". The portal sends the request to your bank electronically. Validation takes 1 to 2 working days.
- Once validated, the status changes to "Validated". Then click "Enable for Refund (ECS)" to mark this account as the refund account.
Step-by-Step: How to Raise a Refund Reissue Request
Once your bank account is pre-validated and ECS-enabled, follow these steps to raise the reissue request:
- Log in to https://www.incometax.gov.in using your PAN / Aadhaar as User ID and your password.
- From the top menu, go to "Services" → "Refund Reissue".
- The page shows all Assessment Years for which a refund reissue request can be raised. Select the relevant Assessment Year (e.g., AY 2025-26 for FY 2024-25).
- The failed refund details are auto-populated — refund amount, sequence number, and reason for failure. Review these carefully.
- Under "Select Bank Account", choose your pre-validated and ECS-enabled bank account from the dropdown. The account details (Account No., IFSC, Bank Name) will be displayed for your confirmation.
- Click "Continue".
- On the next screen, e-Verify your request using one of: Aadhaar OTP, Net Banking, Bank Account EVC, Demat Account EVC, or Digital Signature Certificate (DSC). Aadhaar OTP is the fastest method.
- After successful e-Verification, a Transaction ID / Acknowledgement Number is generated. Note it down for future tracking. You will also receive a confirmation email and SMS on your registered ID and mobile number.
Where to Track Refund Reissue Status
After raising the reissue request, monitor progress through these two portals:
1. Income Tax e-Filing Portal
- Go to "e-File" → "Income Tax Returns" → "View Filed Returns"
- Select the relevant Assessment Year → Click on the return row
- The refund status will update to "Refund Reissue Request Submitted" and later to "Refund Sent to Refund Banker" and ultimately "Refund Paid/Credited"
2. NSDL / Protean TIN Portal
- Visit https://tin.tin.nsdl.com/oltas/refund-status-home.html
- Enter your PAN, select Assessment Year, and enter the Captcha
- Click "Proceed" — the portal shows the latest refund dispatch status and SBI ECS reference number once payment is initiated
Refund Reissue Status Messages — What They Mean
| Status Message | Meaning | Action |
|---|---|---|
| Reissue Request Submitted | Your request is received and queued for processing at CPC | Wait 3–5 working days for next update |
| Refund Sent to Refund Banker | CPC has dispatched reissued refund to SBI | Expect bank credit in 5–7 working days |
| Refund Paid / Credited | Amount credited to your bank account successfully | Check bank statement. Note ECS reference number |
| Refund Failure (Again) | Reissued refund also failed — bank details still incorrect or account not active | Fix bank account issue, re-validate, raise reissue again |
| No Record Found | Reissue request not yet processed or wrong AY selected | Verify AY, wait 24–48 hours, check again |
Important Conditions and Restrictions
- Reissue option is available only when refund has failed: You cannot raise a reissue request for a pending or under-processing refund — only after a failure/return event is recorded.
- Multiple failures: If refund fails again after reissue, you can raise the request again — there is no restriction on the number of reissue attempts, but each attempt takes 10–20 days. Ensure accuracy before each submission.
- Refund adjusted under Section 245: If your refund was partially or fully adjusted against an outstanding demand under Section 245, only the balance (if any) after adjustment is available for reissue. First resolve the demand adjustment, then raise reissue for the remaining amount.
- Revised or Rectified Return: If you have filed a Revised Return u/s 139(5) or a Rectification Request u/s 154 after the original refund failure, wait for the revised/rectified processing to complete before raising a reissue request.
- PAN–Aadhaar linking mandatory: If your PAN is inoperative due to non-linking with Aadhaar, neither refund processing nor reissue will succeed. Get PAN–Aadhaar linked first. See PAN 2.0 guide and PAN application guide.
- Belated Return Refunds: Refunds from belated returns u/s 139(4) follow the same reissue process, but interest under Section 244A accrues only from the date of filing the belated return — not from 1st April of the AY.
When to Raise a Grievance Instead
A Refund Reissue Request solves payment-side failures. But if your refund is not even showing on the portal — i.e., the return is still under processing, or the intimation u/s 143(1) has not been issued — a reissue request is not applicable. In these cases, raise a Grievance on the portal:
- Log in to incometax.gov.in → go to "Help" → "Submit Grievance".
- Select Category: "Income Tax" and Sub-Category: "Refund".
- Describe the issue — AY, date of filing, date of e-verification, refund amount claimed, and current status shown on portal.
- Submit — a Grievance Reference Number is generated. CPC typically responds within 15–30 days.
- If unresolved, escalate by calling the Aaykar Sampark Kendra helpline: 1800-103-0025 (Toll-Free).
Refund Reissue → Use when refund was determined but payment failed due to wrong/invalid bank details.
Rectification u/s 154 → Use when the 143(1) intimation itself has an error — wrong TDS credit, deduction not considered, or incorrect tax computation. File via "e-File → Rectification". Read our guide on Rectification and Revision of Returns.
Revised Return u/s 139(5) → Use when you made an error in the original ITR — wrong income declared, deduction missed. Available before 31st December of the AY. See Section 139(5) guide.
TDS Mismatch — A Common Reason Refunds Are Withheld
Before a refund is even dispatched, CPC matches your claimed TDS credits against what is actually deposited by deductors in Form 26AS. If there is a mismatch, CPC either reduces the refund or places it on hold. This is not a "reissue" situation — it requires the deductor to file a TDS correction statement.
- Salary TDS mismatch: Ask your employer to file a correction in Form 24Q with the correct TDS amount and your PAN.
- Non-salary TDS mismatch: Ask the deductor (bank, client, etc.) to file a correction in Form 26Q.
- Property purchase TDS mismatch: Correction in Form 26QB.
- Time limit for TDS corrections: Corrections can be filed up to 6 years from the end of the relevant financial year.
Always verify your TDS certificates — Form 16 for salary and Form 16A for non-salary income — against Form 26AS before filing your ITR. Also ensure deductors have quoted your PAN correctly. If they have not, invoke Section 206AA provisions and get corrections done.
Frequently Asked Questions (FAQs)
There is no restriction on the number of times you can raise a Refund Reissue Request. However, each request must be raised with a correct, pre-validated, and ECS-enabled bank account. If you raise multiple requests with incorrect bank details, each will fail and you will need to raise another — wasting 10–15 days each time. Fix the root cause before each reissue attempt.
The Refund Reissue option appears only when a refund failure event is recorded for that Assessment Year. If your refund is still in processing or has not yet been dispatched by CPC, the option will not appear. Also ensure you are logged in with the correct PAN. If the refund has failed but the option still doesn't appear, raise a Grievance under "Help → Submit Grievance" on the portal.
Bank pre-validation can fail if: (a) the name in your bank records does not match your PAN records, (b) your Aadhaar is not linked to the bank account, (c) the bank account is inactive or closed, or (d) the mobile number registered with the bank does not match the portal. Visit your bank branch, correct the name/mobile discrepancy, ensure KYC is complete, and then re-attempt validation. Some banks require the account to be linked to Aadhaar for ECS to be enabled.
Yes, if applicable. The interest under Section 244A runs from the date prescribed by law until the actual date of refund payment. If the original refund was dispatched within the prescribed timeline but failed due to wrong bank details (taxpayer's fault), interest may not accrue for the delay caused by the reissue process. The Section 143(1) intimation specifies the interest amount included in your refund.
Yes. The Refund Reissue option is available for any Assessment Year for which a refund failure is recorded, regardless of how old it is — as long as the refund is still outstanding and has not been absorbed into an outstanding demand under Section 245. Select the correct Assessment Year on the Refund Reissue page to raise the request for older years.
Yes. If the Section 245 adjustment was partial and a remaining refund balance exists, you can raise a Refund Reissue Request for the remaining amount. However, first respond to the Section 245 notice on the portal — accept or contest the adjustment — and once the adjustment is finalised, the balance refund can be reissued to your pre-validated bank account.
Quick Checklist Before Raising Reissue Request
- ✅ Confirmed the refund status shows "Refund Failure" or "Refund Returned" on the portal
- ✅ Identified the exact reason for failure from the NSDL portal or portal status message
- ✅ Added the correct bank account under My Profile → My Bank Accounts
- ✅ Bank account pre-validation status is "Validated"
- ✅ ECS is enabled on the correct bank account (only one account can be ECS-enabled)
- ✅ PAN is linked to Aadhaar and is operative — see PAN 2.0
- ✅ No pending Section 245 demand adjustment notices left unresponded
- ✅ Registered mobile number is active to receive the e-Verification OTP
- ✅ Aadhaar OTP / Net Banking access ready for e-Verification of reissue request
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