So I have an HUF account and the total income for FY 2024-25 was about Rs. 16,500 (all short term capital gains & dividends). Dividends from shares were Rs. 360. No other income.
TDS (from dividends) deducted was about Rs. 37, as shown here as well:
The income tax department in India does not process or pay refunds if the refund amount is less than Rs 100.
Similarly, if the tax demand (amount payable) after processing the ITR is below Rs 100, the taxpayer is neither required to pay this amount nor will it be demanded.