For Deductors’ convenience, CPC (TDS) has established processing logic in the system that can accept a Single Challan per month for reporting of Tax Deposited in following circumstances :
Situation 1:
Where Payment of Tax Deducted is required under ‘different sections‘ of the Income Tax Act, 1961:
- The CPC (TDS) system gives credit of TDS against different sections of the Act, even though a specific section has been quoted in the challan.
- Example: The challan used for payment of TDS relevant to Section 192 of the Act can also be used for the purpose of reporting tax deposited under Section 194 of the Act also.
| Situation prior to Financial Year 2012-13 | Consumption of Challan in TDS Statement on the basis of Section quoted in the Challan details |
| Situation with effect from Financial Year 2012-13 | Section quoted in Challan, at the time of depositing Tax deducted/ collected is irrelevant for the purpose of consumption in TDS Statement. |
Situation 2:
Where Payment of Tax Deducted is required for “different Assessment Years“:
- In case tax has been deposited more than the required tax deducted at source for a particular Assessment Year, the excess amount of tax can be claimed in the following quarters of the relevant year. The balance amount if any can be carried forward to the next year for claim in the TDS statement.
- Example: If excess payment of Tax has been made in Quarter 1 of financial year 2018-19, the same can be used for Quarter 2, 3&4 of F.Y. 2018-19 as well as for Q1 to Q4 of F.Y.2019-20. The excess amount of tax paid in Q1 of F.Y.2018-19 can also be used for payment of tax default of Q1 to Q4 of F.Y.2017-18.
Situation 3:
Where different challans have been used for the purpose of reporting multiple Deductees associated with “different branches with same TAN“:
- The deductor may have used multiple challans for reporting multiple deductees associated with different branches, in the TDS Statement.
- A single challan can be used for the purpose of reporting Tax Deducted for such deductees.
- Example: If a Bank has multiple branches with same TAN, payment of Tax Deducted can be made by a single challan and all the deductees can be tagged using the same.
Based on the above information, you may use a single challan in a month towards payment of Tax Deposited.
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(Republished with Amendments by Team Taxguru)
I want to payment multiple challan having different challan no under single payment . is it possible ??
pls help with answer
Hi,
The TDS amt. of a particular month has been paid in parts (with different challan nos.) while quarterly filing, can multiple TDS challans be mapped for individual employees? Please provide your expert suggestion. Thanks.
what to do when TDS has been less deposited & balance TDS has been deposited in last quarter . how to mention it in RPU ? can multiple challans be use for single payment
It is better to paid separate challan in a month, section and for company and non company deductee
While making TDS payment for Q4 of F.Y 2013-14 in the challan it was wrongly mentioned as Asst.Year 2015-16. Is the challan needs to corrected? – See more at: https://taxguru.in/income-tax/3-tips-making-tds-payment-multiple-challans-month.html
You can use this challan.
While making TDS payment for Q4 of F.Y 2013-14 in the challan it was wrongly mentioned as Asst.Year 2015-16. Is the challan needs to corrected?
Please send salary TDS Calculation model for Financial year 2014-15.
taxguru is a very use full site
kindly let me know whether single challan payment for all classes started accepted by Dept.Can we use for this FY?
Sir, Multiple section tds amount paid in single challan when will be applicable and challan no ?. Regards – Mukesh
TDS CHALLAN-CUM-FORM NO.16A; SUGGESTION. TDS IS TEDIOUS BUT MAY BE FRIENDLY BY WAY OF INTRODUCING TDS CHALLAN-CUM-FORM NO. 16A FOR 194A ETC. TO AVOID MANY PROBLEM. THIS CHALLAN IS VERY USEFULL TO THE INCOME TAX DEPARTMENT AS WELL AS THE DEDUCTOR. BENEFITS 1. NO SEPARATE ISSUE OF FORM NO 16A BY THE TDS DEDUCTOR BY DOWNLOADING THE FORM NO 16A(TWO PAGES) FROM WEBSITE, AS ALL THE DETAILS ARE AVAILABLE IN THIS CHALLAN. 2 THAT ALL THE INFORMATION REQUIRED FOR 26Q ARE ALREADY APPEARED IN THIS CHALLAN HENCE THERE IS NO REQUIREMENT OF FILLING FORM NO 26Q& PREPERATION OF FORM NO 27A. 3. TDS DEDUCTOR WILL SAVE CHARGES OF UPLOAD FEES,FEES OF INCOME TAX PRACTITIONER. 4 NO DIFFICULTIES IN RESPECT OF GETTING CREDIT OF TDS. 5. THAT DUE TO SOFTWARE OR OTHER MISTAKE TDS DETILS ARE NOT APPEARED IN 26AS & THEREFORE TDS OFFICERS ISSUED THOUSANDS OF NOTICES IN RESPECT OF TDS PAYMENT. THIS CHALLAN SERVE ALL THE ISSUES. 6. HUGE WORKLOAD OF INCOME TAX OFFCER(TDS), DEDUCTOR & DEDUCTEE WILL BE REDUCE BY ABOVE CHALLAN BECAUSE THERE WILL BE NO MIS-MATCHING. 7 THAT GOVT. HAS ALREADY MADE ARRANGEMENT FOR 194-IA DEDUCTOR, WHY NOT FOR OTHERS ? 8. GREEN INITIATIVE – LESS CONSUMPTION OF PAPER. – See more at: https://taxguru.in/income-tax/3-tips-making-tds-payment-multiple-challans-month.html#sthash.f182hpuB.dpuf
ITS GOOD SUGGESTION IT HAS TO APPLY, BECAUSE IN VARIOUS DEPARTMENT ALREADY DONE THE SAME WHY THIS DEPARTMENT IS NOT UPDATED.
Please suggest regarding deduction of TDS in case of salary for 4 to 5 month in financial year 14-15 paid to employees only 50%.
also, explain if any relief of deduction salary TDS to the companies as well as employees.
Regards
Deepak Kumar
From when it is applicable Sir??
Even RPU utility needs to get revise right?
It is observed that TRACES has issued notices for short payment of tax in the case where assessment year is not matched even though CIN is perfect.
TDS CHALLAN-CUM-FORM NO.16A; SUGGESTION. TDS IS TEDIOUS BUT MAY BE FRIENDLY BY WAY OF INTRODUCING TDS CHALLAN-CUM-FORM NO. 16A FOR 194A ETC. TO AVOID MANY PROBLEM. THIS CHALLAN IS VERY USEFULL TO THE INCOME TAX DEPARTMENT AS WELL AS THE DEDUCTOR. BENEFITS 1. NO SEPARATE ISSUE OF FORM NO 16A BY THE TDS DEDUCTOR BY DOWNLOADING THE FORM NO 16A(TWO PAGES) FROM WEBSITE, AS ALL THE DETAILS ARE AVAILABLE IN THIS CHALLAN. 2 THAT ALL THE INFORMATION REQUIRED FOR 26Q ARE ALREADY APPEARED IN THIS CHALLAN HENCE THERE IS NO REQUIREMENT OF FILLING FORM NO 26Q& PREPERATION OF FORM NO 27A. 3. TDS DEDUCTOR WILL SAVE CHARGES OF UPLOAD FEES,FEES OF INCOME TAX PRACTITIONER. 4 NO DIFFICULTIES IN RESPECT OF GETTING CREDIT OF TDS. 5. THAT DUE TO SOFTWARE OR OTHER MISTAKE TDS DETILS ARE NOT APPEARED IN 26AS & THEREFORE TDS OFFICERS ISSUED THOUSANDS OF NOTICES IN RESPECT OF TDS PAYMENT. THIS CHALLAN SERVE ALL THE ISSUES. 6. HUGE WORKLOAD OF INCOME TAX OFFCER(TDS), DEDUCTOR & DEDUCTEE WILL BE REDUCE BY ABOVE CHALLAN BECAUSE THERE WILL BE NO MIS-MATCHING. 7 THAT GOVT. HAS ALREADY MADE ARRANGEMENT FOR 194-IA DEDUCTOR, WHY NOT FOR OTHERS ? 8. GREEN INITIATIVE – LESS CONSUMPTION OF PAPER.