If it is found by the tax authorities that the tax payer has paid extra amount than what was required, it is due on them to refund the entire extra amount within forty five days from the day he submitted the application for his money return. The other way is that it will suffer dependent charge on the basis of discount rate of a certain percentage issued by the central government authorities as of January 1st preceding the tax accumulation date. The extra tax amount is refunded when the payer files for income tax returns.