Request a credit for Withholding Tax on your account (India customers)
Customers in India receive Web Direct (Azure and Microsoft 365) invoices billed by Microsoft Regional Sales Pte Ltd. Singapore (MRS) and make cross-border payments to Singapore to settle the invoice. If you withheld taxes when remitting the payment, this article explains the process for claiming a credit for the Withholding Tax (WHT) in your account with MRS.
Invoice payment by wire
If you withheld tax when remitting payment to MRS and deposited the withheld tax with the Income Tax Department, you must submit a WHT request to settle the tax amount withheld in your account.
Your WHT request must include the following items:
- A completed copy of the Withholding Tax Credit Form (filled out by the customer)
- A digitally signed TDS Certificate (Form 16A) issued by the Indian Income Tax Department (provided by the customer)
Submit the WHT request by opening a ticket with Microsoft support.
Credit card payment
If your payment method is a credit card and you made a full payment to MRS, and paid WHT to the Income Tax Department, you must submit a WHT request to claim the refund of the tax amount.
Your WHT request must include the following items:
- A completed copy of the Withholding Tax Credit Form (filled out by the customer)
- A digitally signed TDS Certificate (Form 16A) issued by the Indian Income Tax Department (provided by the customer)
Submit the WHT request by opening a ticket with Microsoft support
Timelines to send TDS Certificate with Withholding Tax Credit form
The following table shows the due dates and timelines to submit digitally signed TDS Certificate (Form 16A) forms for each quarter.
| Quarter | Period | Due date for issuance of TDS Certificate (Form 16A) | Extended timelines to submit Form 16A together with the Withholding Tax Credit form |
|---|---|---|---|
| 1 | April - June | 15-Aug | 31-Aug |
| 2 | July - September | 15-Nov | 30-Nov |
| 3 | October - December | 15-Feb | 28-Feb |
| 4 | January - March | 15-Jun | 30-Jun |
Important
- Customers can only submit a request for a refund of the WHT amount after paying the invoice.
- The invoice amount on the Withholding Tax Credit Form must match the invoice amount identified in the TDS certificate. If the invoice amount is different between the two forms, you must specify the reason for the difference in the Withholding Tax Credit Form. This information is checked by the review team, who might ask clarifying questions, if required.
- TDS certificate files must be in one of the following file formats: .PDF or Image only (.JPEG, .PNG and .GIF). Additionally, file names must not contain spaces or special characters. File size cannot exceed 1 MB.
After you submit the request, it goes into the approval process where it's either approved for completion or is sent back to you for correction.
If there’s a problem with your request, the review team might require corrections to the withholding amount or replacement of the TDS certificate. Resubmit the request for approval. The review team will either approve the request or ask for more changes.
Approved requests
For customers paying by wire: Approved WHT requests are settled against the unpaid portion of the invoice amount reflected in the Withholding Tax Credit Form.
After your claim is approved, it’s reflected in the next billing cycle. The WHT amount paid is included in the payment section of your next invoice. The amount is also displayed under the paid amount in the customer portal.
For customers paying by credit card: After your claim is approved, your overpayment is refunded to your credit card.
Important
- If changes are required, the approval process might take longer because of the corrections that must be made and then resubmitted.
- If you have questions about the WHT request process, please open a ticket with Microsoft support.
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