Article explains how we can get corrected Physical Income Tax / TDS challan after payment through Bank with period of correction and format to apply for correction.

Recently I faced a situation where the tax demand on regular assessment of my client for A.Y 2016-17 was deposited with a nationalized bank but wrongly the said payment of demand was done towards A.Y 2017-18. This situation may have been faced by many assessees because there may always a possibility of mentioning wrong Assessment year or wrong PAN/TAN etc in the TDS Challan or in Income Tax Challans.

Income Tax Challan TDS Challan

In such situation the first thing that comes to mind is how one can get the challan corrected after the payment of tax so that right credit of tax is given to the assessee/deductor concerned. The power to amend such wrong details in challan after payment of tax in OLTAS has been given to Assessing officer and Bank depending upon the type of correction, which has been provided as follows for the benefit of all concerned. At present, the banks are permitted to correct data relating to three fields only i.e. amount, major head code and name. The other errors can be corrected only by the assessing officers.

The fields that can be corrected and the entity authorized to carry out corrections on challan with deposit date less than September 1, 2011 are as below:

Sr. No. Type of Correction on Challan Performed By
1 PAN/TAN Assessing Officer
2 Assessment Year Assessing Officer
3 Major Head Assessing Officer /Bank
4 Minor Head Assessing Officer
5 Nature of Payment Assessing Officer
6 Total Amount Bank
7 Name Bank

In case of  physical challans with deposit date greater than equal to September 1, 2011, the fields that can be corrected by the Taxpayer through Bank are tabulated below:

Sr. No. Type of Correction on Challan Period for correction request (in days)
1 PAN/TAN Within 7 days from challan deposit date
2 Assessment Year Within 7 days from challan deposit date
3 Major Head Within 3 months from challan deposit date
4 Minor Head Within 3 months from challan deposit date
5 Nature of Payment Within 3 months from challan deposit date
6 Total Amount Within 7 days from challan deposit date

The time window for correction by the bank is 7 days from the date of receipt of correction request from the tax-payer.

Please Note

 1. Thus application should be made for correction to the A.O or Bank in case of any mistake in Income Tax/TDS Challan depending upon the type of correction as mentioned above.

2. For challans with challan deposit date from September 1, 2011 to September 30, 2011, the time limit for correction in TAN/PAN, Assessment Year and Amount will be within 45 days from challan deposit date.

Conditions:

The changes can be made by the banks, subject to following conditions:

i. Correction in Name is not permitted.

ii. Any combination of correction of Minor Head and Assessment Year together is not allowed.

 iii. PAN/TAN correction will be allowed only when the name in the challan matches with the name as per the new PAN/TAN.

iv. The change of amount will be permitted only on the condition that the amount so corrected is not different from the amount actually received by the bank and credited to Govt. Account.

v. For a single challan, correction is allowed only once. However, where 1st correction request is made only for amount, a 2nd correction request will be allowed for correction in other fields.

vi. There will be no partial acceptance of change correction request, i.e. either all the requested changes will be allowed, if they pass the validation, or no change will be allowed, if any one of the requested changes fails the validation test.

Procedure:

i. The tax-payer has to submit the request form for correction (in duplicate) to the concerned bank branch.

ii. The tax-payer has to attach copy of original challan counterfoil.

iii. In case of correction desired for challans in Form 280, 282, 283, the copy of PAN card is required to be attached.

iv. In case of correction desired for payments made by a tax-payer (other than an individual), the original authorization with seal of the non-individual taxpayer is required to be attached with the request form.

v. A separate request form is to be submitted for each challan.

Procedure of challan correction by Assessing Officers (both physical and e-payment challans)

After the window period available to banks for challan correction, the assessee can make a request for correction to his or her assessing officer, who is authorized under the departmental OLTAS application to make such correction in challan data in bonafide cases, to enable credit of the taxes paid, to the concerned assessee.

Format of application to bank for challan correction to be requested by the taxpayer

To

The Branch Manager,

…………………………. (Address of Branch)

Taxpayer Details :

Taxpayer Name :

Taxpayer Address :

Taxpayer TAN/PAN :

Name of Authorized Signatory :

(in case of non-individual taxpayer)

Sub : Request for Correction in Challan No: 280/281/282/283 [Strike out which ever is not applicable]

Sir/Madam,

I request you to make corrections in the challan data as per following details :

Challan Details:

BSR Code Challan Tender Date (Cash/Cheque Deposit Date) Challan Sl. No.

Sl. No. Fields in which correction required Please Tick Original Details Modified Details
1. TAN/PAN (10 digit)
2. Assessment Year (YYYY)
3. Major Head code (4 digit)
4. Minor Head code (3 digit)
5. Nature of Payment (3 digit)
6. Total Amount (13 digit)

Note: Please tick against the relevant fields where changes are required.

Tax payer/Authorized Signatory Date

Note:

1. Attach copy of original challan counterfoil.

2. In case of correction to challan 280, 282, 283 attach copy of PAN card.

3. In case of a non-individual tax payer, attach the original authorization with seal of the non-individual tax-payer.

4. The request form for correction is to be submitted in duplicate to the bank branch.

5. A separate request form is to be submitted for each challan.

———————–

(Author – Amit Bajaj Advocate, Bajaj & Bajaj Advocates, 128, Sangam complex, Milap chowk, Jalandhar City (Punjab), Email: amit@amitbajajadvocate.com, M +919815243335)
(Republished With Amendments)

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99 Comments

  1. USHA says:

    one of the tds return has been filed in 192 b but we want to change it to 194 j for the same pan and same amount.is it possible?
    how to do this

  2. GIRISH KUMAR GUPTA says:

    Dear Sir,
    Today the date, 7/8/2019 I deposited a TDS challan in in form 280 given at TIN site and deposited the amount u/s 6CH. But due to computer failure or otherwise the TAN No. is wrongly selected. What should I do now?

  3. Rajesh Pal says:

    Dear Sir,
    We submitted TDS Challan Under Regular Assessment (400) instead of TDSPayable by Tax Prayer (200) for 4th Qtr’2018-19.
    How treat as rectified it?

  4. KALYANASUNDARAM says:

    Dear Sir,
    I have paid for income tax amount on self assessment paid.but i have wrongly choose for state.how to rectified the challan?

    1. Ranjith says:

      Hi,
      what do you mean by address, the address tab which we used to fill when making the payment ? if that what you have did na no need to worry.

      You have to worry if you have paid TDS to wrong TAN or in Different Head.

  5. JIVAN says:

    F Y 16-17-Q4 -UNDER THE NIL CHALLAN 4 DEDUCTEES 15G/H FILED.THEN IN AUDIT ONE ANOTHER CHALLAN FILED.
    QUESTION IS-IN NIL CHALLANS DEDUCTEES CREDIT AMOUNT REQUIRED 0. ALSO CORRECTION AND FILED BUT RETURN REJECTEDREASON IS-Date of Deposit doesn’t lies in same quarter for Unmatched Challan
    PLZ SOLVE

  6. ABHINAV GUPTA says:

    Dear sir,

    We Have Tds challa US 195 dt 3-7-18 but we have entered worng TAN no DELF03709G iNSTED OF DELH03709G so how can we rectifity it
    PLS HELP

    1. Amit Bajotra says:

      I have inadvertently paid appeal fee of Rs.10000 to wrong head i.e. 400 and wrong Assessment year. This time the members of the Tribunal refused to plead on the ground that the payment has been made under wrong head.
      Now please guide me how can i change the said challan to different head.
      The challan was deposited one year ago.
      Thanks

  7. Gauri Bhor says:

    To sir/Madam,
    My query is if i wrongly quote wrong assessment year while paying self assessment tax. Now while filling return can i claim that amount which i have already paid which is reflecting in wrong assessment year?
    Please help the same

  8. sirisha says:

    Dear Sir

    Please clarify the my problem E-TDS FILING F Y 2008-09 TO F Y 2012-13 CHALLAN ADD now THROUGH TIN-NSDL process please send me my email

  9. Hitesh says:

    My Query is I have deposit E-payment of TDS two times . I want 1 entry cancel in TDS incometax depart. and another our bank. It is possible or not ? Please reply me As soon as possible.

  10. harsh kumar says:

    Dear Mr. Akhilesh narayna

    i want to know how to recover my tds amount if i deposit in wrong account. i have to deposit tds for property but by mistake my accountant deposit in to 194f.

  11. Girish Kumar says:

    Dear Sir,

    We have selected the Payment Column as other Charges instead of TDS Amount.

    Please let us know what is the Procedure to Change the same in TDS Challan and same to be reflect in 26 AS Report

  12. N. SUDARSANAN says:

    sir,
    please tell me how to get challan no. and bmcr code for remittance of income tax through online if receipt for remittance of tax is not generated.

  13. AKSHAYKUMAR V RAJURWAR says:

    i have paid challan in wrong assesment year but oltas report is match (challlan match with nsdl challan status) plz suggest me a next step.

  14. Athar Ahmad says:

    Please advice me, I have paid Online TDS Payment A/Y 2015-2016 but I wrongly Tick on type of Payment 94C while I want to tick on 94H. Please advice me Procedure to rectify Challan.

  15. Naveen says:

    Pls Advice me TDS payment FY 2014-2015 but i wrongly entered Wrong TAN No So, but already completed 4 months (March 2015 TDS) Pls Give me any solution for change of Tan No Pls tell i want revise challan tan no Pls tell me

  16. Avinash Patni says:

    Pls help while depositing Advance Tax online I had wrongly entered one extra zero and therefore the amount deposited was 10 times of the actual amount to be deposited.Pls help how do I get the excess amount deposited by me back to my account.To whom should I apply for rectification and refund of the excess amount deposited.

  17. MANJEET SINGH says:

    SIR,
    IN THE LAST QTR OF 2014-15, WE DEDUCTED AND DEPOSITED THE TDS OF ONE OF OUR FIRM, BUT THE FIRM HAD NOT SUPPLIED THE BILL FOR PAYMENT TO US. THE FIRM IS SAYING THAT HE HAD TO PAY ADDITIONAL SERVICE TAX AS WE HAD DEDUCTED THE TDS AMOUNT OF UNPAID BILL ALSO. CAN A TDS RETURN FILED BE MODIFIED. IF YES, THEN PLEASE SUGGEST US WHAT TO DO

  18. vasanthakumar says:

    hello sir i had paid tax in through net baking on 09/08/2014 but i wrongly mentioned A.Y 2014-15 instead 2013-14 is correctly 5 days has completed then how to i change the A.Y Edit the Callahan through net banking.

  19. raj kishor biswal says:

    i have deposited income tax but not downlaoad or save the challen of refence no ik55337153 of sbi. pl help of my pan no-ABZPB1259Q FOR ASS.YR14-15.PL HELP.

  20. sanjay says:

    sanjay

    please advice me i have paid online TDS payment AY 2014-2015 but i wrongly tick on type of payment 94c while i want tick 94i .please advice me procedure to rectify challan

  21. Prashant says:

    If I earn interest from FD for which I need to make tax payment, under which major head should it be. Is it major head 24 or 21.

  22. avtar says:

    I have wrongly pay tax of april 2014 in head 94a instead of 92a. I am govt employee and paying tax monthly. Please tell me how can I rectify this error.
    I paid 2000. Please help me.

  23. Vijay Kumar says:

    I have paid self assesment tax on income from fixed deposits under challan no 282 but now i came to know that i had to select challan no 280. Please help me how can i change challan no to 280

  24. Yuvraj says:

    Pls sir advice me, i have paid online
    TDS payment A/Y 2014-2015 but i wrongly tick on A/Y 2013-2014, while , i want to correct the assessment year on A/Y 2014-15 insted of 2013-2014. pls sir advice me the procedure to rectify challan.

  25. dev says:

    Sir,
    This is very time taking process, we are facing problem from 7th Feb 2014.. the assessing officer has transferred the point to Head Office on 14th Feb, but they even dont know how to rectify. Co-operating but not recfied till date.

  26. Amit says:

    am wrongly put A.y. 2013-14. instead of Asst. Year 2014-15. In my TDS challan plz sir give me appropriate advice for correction.i made this mistake for three month april, may,june.pls kindly advise for this

  27. SHANKAR says:

    Dear Sir, I have deposited TDS amount selecting to 94A instead of 94H for AY 2013-14. How it can be recvified? Can I file e-TDS return online? Please guide me to solve this problem

  28. priya says:

    I am wrongly put A.y. 2013-14. instead of Asst. Year 2014-15. In my TDS challan plz sir give me appropriate advice for correction.i made this mistake for three month april, may,june.pls kindly advise for this

  29. ARNAB says:

    i am faceing a problem that i payament online tds for A.Y-2012-13 instead of A.Y-2013-14. Now what i do? for the rectification of this challan.plz rep ..

  30. Sujeet Bhatt says:

    I am wrongly put f.y. 2010-11. instead of Asst. Year 2011-12. In my TDS challan plz sir give me appropriate advice for correction.

  31. HARISH SUVARNA says:

    we have paid TDS u/s 94J instead of 94H amounting Rs. 5000/- in the month of Oct.2012. How can i correct this Tax Paid challan ?.

    Please Reply.

  32. Pradeep says:

    Sir,
    In one of our client case, due to mistake the Name and TAN was written of other party, though the payment was made from correct bank account. Now the Bank is not helping in filing correction to NSDL or they do not know the procedure. Could u pl tell what the procedure which bank has to follow so that we can convince them

    Thanks

  33. BHARAT L BHIMJIYANI says:

    Sir I have deposited tax online through state bank of india but while depositing tax .I have selection in deductees type I have wrong select wrong dedudtee that is company deductee. Sir please How i Solve It

  34. HARSHA AUTOMOBILES says:

    Sir, I have paid TDS on 94-A for the Asst Year 13-14 with wrong section code as 94-C. Kindly explain how to rectify the challan which we have deposited on 29/01/2013 Amounting to Rs. 1230/- in IDBI Bank Ltd., Court Road, Amritsar BSR Code – 6910272 Challan Serial No. 01

  35. Narendra says:

    Sir I have paid tds by challan. but selection in deductees type I have wrong select wrong dedudtee that is company deductee. Sir please How i Solve It

  36. asif qureshi says:

    yesterday i paid tds amount by wrong tan no for paid amount pls suggest to in this query tan no AHMG03925F by mistake AHMM03925F

  37. harish says:

    Dear sir,
    on December 14 2013 i have paid advance tax on Personal PAN number, which was suppose to be paid in HUF pan number, both pan name is in the same name. Today i found that i have made a mistake as i will be filing my IT returns next month. How should i correct the Pan number, can i transfer the money to the correct pan number do i still have time do do so. Please advise.

  38. Parag Prajapati says:

    Sir, i have paid TDS 94J online through e-payment bank of baroda dated-31.03.2013 but TDS Challan not printed, please advice me how can print this challan?

  39. Prashant Jain says:

    Please advice me, I have paid Online Tax Payment twise A/Y 2012-2013. Please advice me Procedure to Cancellation Challan one challan.

  40. nirav shah says:

    Hello Sir,

    we deducted the TDS with Wrong TAN No. so what to do??
    Please provide the format of letter require to file with A.O.

  41. sandeep says:

    Dear sir,
    I have made payment for self assessment for a.y 11-12 but in challan i quted 10-11 so in intimation deemand is created so how to rectify this

  42. mahesh agrawal says:

    Pls sir advice me, i have paid online
    TCS payment A/Y 2013-2014 but i wrongly tick on A/Y 2012-2013, while , i want to tick on A/Y 201-14. pls sir advice me procedure to rectify challan.

  43. Marco says:

    I have deposited tax online through state bank of india but while depositing tax I have deposited in AY 2012-2013 instead of 2013-2014 please guide me rectify the challan

  44. pankaj says:

    Please advice me, I have paid Online TDS Payment F/Y 2013-2014 my total amount with interest is rs. 56002/- but but I wrongly type of interest Payment of rs. 56002/- ( actual intrest amount 1851) & basic tax amount of rs. 54151 so deduct in our a/c total rs. 110153/-please advice me Procedure to rectify my mistake

  45. Mahesh says:

    i Have Paid Excess Amount of TDS on Contractor for the Assessment Year 2013-14 by 94C.

    But How can i get My this Excess amount of TDS Return.
    Tell me the Procedure if any…..sir

  46. Mahmood says:

    Respected sir i have paid by mistake 22041 tds in april-2012 and 23000 is payable in dec-2012 can i adjust that Rs 22041 in dec-2012 and bal with another challan for rs 959 in dec or nat please guide me

  47. rohit jain says:

    I DEPOSITED ADVANCE TAX CHALLAN IN THE BANK WITH WRONG ASSESSMENT YEAR 2011-12 IN LIEU OF 2012-13 PLEASE HELP ME TO ADJUST IN MY TAX AMOUNT

  48. Prince says:

    Sir, I have paid Advance tax throught e- payment for the Asst Year 13-14 under TDS section 192 and I have filed the Return as well. Kindly explain how to rectify the challan and return which we have filed

  49. VINOD TRANSPORT CO says:

    Sir, I have paid TDS on 94-C throught e- payment for the Asst Year 12-13 with wrong section code as 94-A and I have filed the Return as well. Kindly explain how to rectify the challan and return which we have filed

  50. DIVYA says:

    SIR MY NAME IS DIVYA AND I DEPOSITED SA TAX CHALLAN IN THE BANK WITH WRONG ASSESSMENT YEAR INSTEAD OF WRITTING AY 2011-2012 I WRITE AY 2012-2013 PLEASE HELP ME TO GET REFUND

  51. SHRUTI says:

    have deposited tax online through state bank of india but while depositing tax I have deposited in AY 2012-2013 instead of 2013-2014 please guide me rectify the challan

  52. pradip kekre says:

    I have deposited tax online through state bank of india but while depositing tax I have deposited in AY 2012-2013 instead of 2013-2014 please guide me rectify the challan

  53. Anish Jha says:

    TDS payment A/Y 2013-2014 but i wrongly tick on A/Y 2012-2013, while , i want to tick on A/Y 2013-14. pls sir advice me procedure to rectify challan.

  54. S.K.Gupta says:

    I have paid all TDS in 94C instead of bifircating it to 94J & 94C for the month of April 2012.Please guide us how I can rectify the entry made in Challan.

  55. Varun K says:

    Hi All,

    The above authorisations for corrections have been provided at nsdl site at the following link

    This is take you to the correct page – tin-nsdl.com/OLTAS-note.asp

  56. k. karmakar says:

    respected sir i am supplying materials in a govt. depart ment , when the bill payment TDS 2parcnnt dected form the bill and give us tds certificate . i submit tds certificate to return 08-09 in i.t department in assessment year . but the agent of dapart ment donot up lod TDSin NSDL . Recent 5/6/12 IT department demand notice sand my address. PLS HELPME09436481793.

  57. senthil kumar says:

    TDS Payment made in 92B instead of 94A dt.07.06.2012 deposting bank, Now How to rectify in Section, What Procedure Please reply us me.

  58. L.Amirthanathan says:

    Sir, I have paid TDS on 94-C throught e- payment for the Asst Year 12-13 with wrong section code as 94-A and I have filed the Return as well. Kindly explain how to rectify the challan and return which we have filed

  59. Pramod Shaw says:

    I make the payment of TDS on line thru SBI both section 94A and 94H in in one u/s94A, please advide me to it should be changed in seperate type of payment.

  60. shubhangi says:

    Pls sir advice me, i have paid online 
    TDS payment A/Y 2012-2013 but i wrongly tick on A/Y 2011-2012, while ,  i want to tick on A/Y 2012-13. pls sir advice me procedure to rectify challan. 

  61. kamal says:

    Please advice me, I have paid Online TDS Payment A/Y 2012-2013 but I wrongly Tick on type of Payment 92A while I want to tick on 94A. Please advice me Procedure to rectify Challan.

  62. Surendra says:

    I have made excess payment of advance tax while paying “ONLINE” through SBI. An extra “ZERO” added by mistake changed the amount from thousands to lacs and its hurting me.

    Can the bank correct the challan ? IF not can the Assessing Officer do it ? If so, what’s the circular/ notification no. Please give me the details. Both Bank and AO have refused saying claiming “REFUND” is the only answer. The IT Dept website gives details of challan correction mechanism but does not quote any circular

  63. Ben Nazareth says:

    We had deposited an advance tax on 12/09/2007 in our bank. When the advance tax was uploaded the PAN was wrongly entered due to which it is not reflecting against our name in 26AS.

    We submitted a letter to the Assessing for rectification of the same alongwith the bank certificate and tax payers challan counterfoil. The same has

    been rectified by the AO, but it is still not reflected in the 26AS. I was informed that NSDL is responsible for the 26AS entries. I have written to them and attached the screenshot got from the AO showing the change in PAN with all supporting documents. Unfortunately they have still to respond.

  64. Dr. M. L. M. H. I. says:

    Please advice me, I have paid Online TDS Payment A/Y 2012-2013 but I wrongly Tick on type of Payment 94B while I want to tick on 94C. Please advice me Procedure to rectify Challan.

  65. JITENDER THAREJA says:

    I HAVE DEPOSITE A CHALLAN OF TDS THROUGH INTERNET BUT IT IS LOOKING TAX APPLICABLE AND TYPE OF PAYMENT BLANK AND NOT LOOKING OUR DEPOSITE CHALLAN IN OLTAS  THAN WHAT SHOULD I DO

  66. Rajesh says:

    Please advice me, I have paid Online TDS Payment A/Y 2012-2013 but I wrongly Tick on type of Payment 92B while I want to tick on 94A. Please advice me Procedure to rectify Challan.

    1. SATYAM says:

      Please advice me, I have paid Online TDS Payment A/Y 2018-2019 but I wrongly Tick on type of Payment 92B while I want to tick on 94A. Please advice me Procedure to rectify Challan.

  67. KEWAL ANAND says:

    we have paid excess payment of TDS u/s 94 I . Can we adjust the excess paid amount ag. any other TDS payment for different section in future?

  68. GAURAV says:

    Dear Sir,

    Please give me any application format for wrong PAN No written in Advance Tax Challan. and please also let me know where I have to give this application. I live in Jaipur & my income tax file in Delhi.

  69. R K Dhandia says:

    Sir,
    In one of our client case, due to mistake the Name and TAN was written of other party, though the payment was made from correct bank account. Now the Bank is not helping in filing correction to NSDL or they do not know the procedure. Could u pl tell what the procedure which bank has to follow so that we can convince them

    Thanks

  70. RAKESH KUMAR AGRAWAL says:

    Dear Sir,
    I also faced same problem self assessment tax was deposited as tax paid on regular assessement, I approached the AO he extrended his help in gettong corrction on OLTAS and correction is carried out by him

    1. Shashikant says:

      Sir, corrections made on 08/07/11 by AO in error on Minor Code.

      Within how many days will CSI be corrected by NSDL?

      Regards,

      shashikant

  71. M. Lakshmanan says:

    In our own case while paying the advance tax in the Bank for the assessment year 2007-08 instead of quoting the PAN of the firm PAN of the partner was written the challan. Then it was accepted by the Bank also though the PAN and the name did not match because the Bank did not have access to PAN data base. While processing the return demand was raised with interest. Since the assessment of the partner was also in the same Commissionarate, rectification petition was filed in April 2009 giving details of assessment of the partner wherein the advance tax was not claimed. But till date there is no response from the department. It is not known whether the Income Tax Officers are aware of the powers given to them for correction or they are not able to carry out the corrections because of lack of computer knowledge.

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