Income Tax Refund Reissue Request Online: Fixing a Failed Refund on the e-Filing Portal for AY 2026-27

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You filed the return, it was processed, an intimation confirmed a refund, and nothing arrived. Nothing is going to arrive either, because a failed refund credit is a dead end in the department's systems until the taxpayer reopens it.

That is the part most people get wrong. There is no background job retrying the payment, no queue you are slowly advancing through, and no threshold of waiting after which it resolves itself. The Centralised Processing Centre attempted the credit once, the bank rejected it, and the record now sits marked as failed with a reason attached. The reissue request is how you tell the system to try again.

First, Work Out Which Problem You Have

Before raising anything, separate three situations that look identical from the outside.

Raising a reissue request in any of the last three cases achieves nothing, and the portal will usually offer no assessment year to select. Where a refund vanished into an old demand, the mechanism and how to contest it are set out in Section 245 notices and refunds adjusted against demand. Where the return is simply still in the queue, check the position first using the ITR refund status guide and the refund timeline tracker.

Why Refunds Fail

The inoperative PAN case deserves separating from the rest. While a PAN is inoperative for want of Aadhaar linkage, no refund is released, and no interest accrues for that period either. Fixing the bank account will not help until the PAN itself is operative again, and the linkage takes time to reflect after the fee is paid. The sequence and the waiting period are in PAN Aadhaar link status and reactivating an inoperative PAN.

The department's own communication in these cases usually reads along these lines.

For issue of refund there has to be a validated Indian bank account. As per records, on the date of issue of refund there was no validated bank account. The taxpayer has since provided a valid bank account which was validated successfully. However, as per the automated process, the taxpayer is expected to raise a refund reissue request on the e-Filing portal, which is pending as on date.

Note the logic. Validating the account after the failure does not restart anything. The request still has to come from you.

Validate the Bank Account First

Only validated accounts appear when you select where the refund should go, so this is a precondition rather than a later step.

Open Profile, then My Bank Account, then Add Bank Account, and enter the account number, IFSC, and account type. The portal sends these to the bank, which matches them against your PAN and the name held on the account. Validation is that automated match, not a one-time password confirmation, which is a separate step used to enable electronic verification from the same account. A green Validated marker appears when the bank confirms.

Two failure modes are worth knowing in advance. A name mismatch cannot be fixed on the portal, because the portal is not the party that disagrees. Either the bank record or the PAN record has to change, and the bank is usually faster. And revalidation is required after the bank changes your IFSC in a merger, even though the account number and the money are untouched.

Raising the Request

Step-by-Step Guide

Refund reissue request on the e-Filing portal

Assumes a validated bank account and a failed refund already showing on the portal

1

Log in and open Refund Reissue

Sign in at incometax.gov.in with your PAN as the user ID, then open Services and choose Refund Reissue. The page lists every assessment year with a refund eligible for reissue.

Navigate

2

Create the request

Choose Create Refund Reissue Request. If no assessment year is listed, no failed refund exists on record and the problem is something else. Go back and re-diagnose rather than persisting here.

Create

3

Select the assessment year

Pick the year whose refund failed and continue. The refund amount, sequence number and the recorded reason for failure are filled in automatically. Read the reason, because it tells you whether your fix addressed it.

Select year

4

Choose the bank account

Only validated accounts appear. Pick the one you want credited, or add and validate another first. Choosing an account that is validated but dormant simply reproduces the failure.

Bank

5

e-verify

Verify with an Aadhaar one-time password on the mobile linked to Aadhaar, a digital signature certificate, or an electronic verification code generated through a bank account, demat account or net banking.

Verify

6

Keep the transaction identifier

A transaction identifier is displayed on success and repeated by email and text message. Track progress under Services, Refund Reissue, View Refund Reissue Request.

Record

Source: Income tax e-Filing portal (incometax.gov.in); Section 244A, Income Tax Act 1961

Credit typically follows in one to two weeks. There is no statutory service level for it, and peak filing season stretches it. If about a month passes with no movement, confirm the account is still validated and active, then raise a grievance under Services rather than submitting a second reissue request, which queues behind the first without accelerating it.

Interest on the Delay Under Section 244A

Refund interest runs at half a percent per month or part of a month. For a return filed on time, it runs from the first of April of the assessment year to the date the refund is granted. For a belated return, it runs from the date of filing.

The exclusion is where refund failures bite. Section 244A(2) removes any period of delay attributable to the taxpayer from the interest computation. A refund that bounced because the account you nominated was unvalidated, closed, or in a mismatched name is delay attributable to you, so that stretch is generally excluded. Where the PAN was inoperative, no interest accrues for that period at all.

The practical consequence is that speed matters financially, not just administratively. Each month a failed refund sits unaddressed is a month of interest you will not receive, on top of money you do not have. Where you believe the interest actually granted is wrong, the correction route is rectification under Section 154, not a fresh reissue request.

Claiming a Deceased Taxpayer's Refund

The legal heir does not log in as the deceased. Representative status has to be registered and approved first.

1. The heir logs into their own portal account and opens Authorised Partner, then Register as Representative.
2. They select the category for a deceased person and enter the deceased person's PAN and the relevant assessment years.
3. They upload the death certificate, proof of legal heirship such as a legal heir certificate or succession certificate, a copy of the deceased person's PAN, their own PAN, and an indemnity bond in the prescribed form.
4. The department reviews and approves the registration, which is not immediate.
5. Once approved, the heir switches into the deceased person's account from their own dashboard and raises the reissue request there, nominating a validated account.

Two conditions are easy to miss. The refund is credited to an account of the legal heir, so that account must be validated under the heir's own PAN. And the heir's PAN must itself be operative, meaning linked with Aadhaar, or the credit fails for exactly the reason you are trying to fix.

When the Request Is Rejected

An appeal to the Commissioner of Income Tax (Appeals) is not available here, because the rejection of a service request is not an appealable order under Section 246A. The realistic routes are to fix the named defect and re-raise, to seek rectification under Section 154 where the processing itself is wrong, or to file a portal grievance where a correct request stops moving. The CPC helpline runs on 1800 103 0025 and 1800 419 0025.

Where the refund never arrived and none of this fits, work backwards through why an ITR refund is delayed and what to do when the refund is not received, and confirm the tax credits behind the refund against AIS, Form 26AS and TIS.

Key Points to Remember

1. A failed refund is never retried automatically. It waits indefinitely for you.
2. Diagnose before acting. A refund adjusted under Section 245, an unprocessed return, and a refund that was never determined all look the same from your bank statement.
3. Validate the bank account before raising the request, because unvalidated accounts do not appear in the list at all.
4. An inoperative PAN blocks refunds outright, and fixing the bank account will not help until the Aadhaar linkage is restored.
5. Delay attributable to you is stripped out of Section 244A interest, so a failed refund left sitting costs interest as well as time.
6. Legal heirs must be registered and approved as representative assessee first, and the refund lands in the heir's own validated account.

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Statutory references: Sections 143(1), 154, 237, 244A, 245 and 246A of the Income Tax Act, 1961. Verify current procedures and timelines on incometax.gov.in before acting. This article is general information and not a substitute for professional advice.

Frequently Asked Questions

Will the department retry a failed refund on its own?

No, and this is the single most costly assumption taxpayers make. A failed credit stops permanently until you act. People wait months for a retry that is never coming, and the department's own communication says the reissue request is expected from the taxpayer. Fix the underlying bank problem first, then raise the request.

Why did my refund fail?

Almost always something about the bank account. The account was not validated on the portal when the refund was issued, the name on the account does not match the name against your PAN, the IFSC changed after a bank merger, the account was closed or dormant, or your PAN was inoperative for want of Aadhaar linkage. The portal shows the specific reason against the failed refund record.

How do I raise the request?

Log in at incometax.gov.in, open Services, then Refund Reissue, then Create Refund Reissue Request. Pick the assessment year whose refund failed, choose a validated bank account, e-verify with Aadhaar one-time password, digital signature or electronic verification code, and submit. Keep the transaction identifier the portal returns.

How long does the credit take after I submit?

Typically one to two weeks, though there is no statutory service level for it and CPC processing volumes at peak filing season push it out. If nothing arrives in about a month, confirm the account is still validated and active, then raise a grievance on the portal rather than submitting a second reissue request, which just queues behind the first.

My refund was not credited but the portal shows no failure. What now?

Then a reissue request is the wrong tool. Three other things produce the same silence. The refund may have been adjusted against an earlier demand under Section 245, in which case an intimation was issued. The return may not be processed yet. Or no refund was determined at all, because the processing under Section 143(1) disagreed with your computation.

Do I get interest for the period my refund was stuck?

Interest under Section 244A runs at half a percent per month, but Section 244A(2) excludes any period of delay attributable to the taxpayer. A refund that failed because you gave an unvalidated or wrong bank account is delay attributable to you, so that stretch is usually excluded. No interest at all accrues for a period when your PAN was inoperative.

How does a legal heir claim a deceased person's refund?

Not by logging in as the deceased. The heir first registers as a representative assessee on their own portal account under Authorised Partner, then Register as Representative, uploading the death certificate, proof of legal heirship, the PAN of the deceased, and an indemnity. Only after the department approves that registration can the heir switch into the deceased's account and raise the reissue request.

My reissue request was rejected. Can I appeal it?

An appeal to the Commissioner of Income Tax (Appeals) is not the route, because rejection of a service request is not an appealable order under Section 246A. Fix the defect the rejection names, usually the bank account, and raise the request again. Where the underlying processing itself is wrong, the remedy is rectification under Section 154, and a portal grievance covers cases where nothing moves.