Prime Minister Narendra Modi has got income tax refunds at least five times in the last 18 years, while Congress chief Rahul Gandhi has received six refunds during the same period.
Besides, the refunds for assessment years 2015-16 and 2012-13 got "adjusted against outstanding demand" in case of Modi, while it was the case for Gandhi in assessment year 2011-12.
This is based on the online 'refund status' service provided by the Tax Information Network of the Income Tax Department, managed by NSDL e-Governance Infrastructure Limited.
The refund status since the assessment year 2001-02 can be checked online on this platform with an individual's PAN (Permanent Account Number), which has been sourced from the election affidavits filed by the political leaders for the Lok Sabha polls 2019.
Rahul Gandhi's mother and senior Congress leader Sonia Gandhi has also got at least five refunds since the assessment year 2001-02, but there is no adjustment against any outstanding demand for her in this time period.
On the other hand, BJP chief Amit Shah's income tax refund got "adjusted against outstanding demand" for the assessment year 2015-16. The TIN-NSDL records do not show any other refund for him in the last 18 years.
While the portal does not disclose the amount of the refund, it mentions the date of the refund or adjustment, the challan sequence number and the mode of payment (cheque or direct credit), among other details.
As per the 'refund status' records, Modi got his refund for the assessment year 2018-19 through 'direct credit' to his account on September 26, 2018. The refund for the same year took place on October 6, 2018 for Sonia Gandhi and on March 26, 2019 for Rahul Gandhi.
Modi got the refund for assessment year 2016-17 on August 16, 2016 through direct credit and through 'refund cheque' for 2013-14 on January 7, 2015, for 2010-11 on January 9, 2015 and for 2006-07 on October 11, 2007.
For assessment years 2015-16 and 2012-13, his refund got "adjusted against outstanding demand". Modi became Prime Minister in May 2014.
In case of Rahul Gandhi, his refund for assessment year 2011-12 got "adjusted against outstanding demand" on February 1, 2012, while he also got a refund cheque for the same year a few days later on February 13, 2012.
His other refunds relate to assessment years 2017-18, 2016-17, 2012-13 and 2007-08.
Sonia Gandhi's refunds relate to assessment years 2016-17, 2012-13, 2008-09 and 2007-08, besides 2018-19.
Interestingly, both Rahul and Sonia Gandhi have disclosed in their election affidavits filed for the Lok Sabha 2019 elections that the Income Tax Department has initiated reassessment proceedings against them for the assessment year 2011-12 and has passed reassessment order, dated December 31, 2018, raising demand.
The two leaders, however, added in their affidavits that the said proceedings are under challenge before the Supreme Court.
In his affidavit, Rahul Gandhi has declared total income (as shown in income tax returns) of over Rs 1.11 crore for financial year 2017-18 (up from Rs 1.03 crore in 2013-14), while it is Rs 9.6 lakh for Sonia Gandhi (down from Rs 17.6 lakh in 2013-14).
In his affidavit, Modi had declared total income of Rs 19.92 lakh for the financial year 2017-18, up from Rs 9.69 lakh in 2013-14. There are no "income tax dues" pending against him, as per Modi's election affidavit filed for Varanasi Lok Sabha constituency.
Listing his assets in the affidavit, Modi under the sub-head 'value of claims/interest' mentioned Rs 85,145 as tax deducted at source for financial year 2018-19.
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