Advisory to deductors making TDS payment through multiple challans in a month

For Deductor’s convenience, CPC(TDS) has established processing logic in the system that can accept a Single Challan for reporting of Tax Deposited in following circumstances :

1. Payment of Tax Deducted 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 after 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.

2. Payment of Tax Deducted 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 2013-14, the same can be used for Quarter 2,3&4 of F.Y. 2013-14 as well as for Q1 to Q4 of F.Y.2014-15. The excess amount of tax paid in Q1 of F.Y.2013-14 can also be used for payment of tax default of Q1 to Q4 of F.Y.2012-13.

3. Different challans 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.

Related Post / Analysis –  Use of single TDS challan for all purposes-Analysis

Source-  Based on CPC (TDS) Communication dated 10th Sept’ 2014

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25 responses to “One TDS challan for Payment Under Diffrent sections & Years”

  1. Srikanth Nadikuda says:

    If challan paid under 194j can be adjusted to file under 192?

  2. ravindra says:

    one challan deposited in late filling fee and interest for hole the 4 quarters how can i adjusted in diffrent qtrs

  3. maheshwar says:

    Dear Sir,
    My last quarter TDS has been deducted in this current FY. So can I have to file return separately.
    Please advice how can i claim my both returns.

  4. AKASH kADAM says:

    Dear Sir,
    in tds return Q2 i have left to take challan,please tell what can i do?


    we have paid challan as under.
    dt of pymt 25.9.15 a.y. 2015-16 nature of pymt 94i
    we have not showed this challan in financial year 14-15 quarter end.
    because of some advisory service issue the transaction being cancelled therefore it is excess.

    please advise can we claim this challan in financial year 2015-16 under 92b

    chandrakant sakpal

  6. D. Murugan says:

    While effecting TDS payment for 2012-13 short payment was made by 1%, ie paid @1% instead of @ 2%. Now it has to be paid and rectified in this financial year. Once it is paid and rectified simultaneously it will be credited to their account. I would like to know whether this amount will be reflected and considered for this FY as TDS in hand while finalizing the IT for this FY.

  7. AJAY says:

    Whether TDS challan paid in 1st quarter but not included in return can be claimed in Q2 filling?

  8. Mr. Kashish says:

    TDS for F.Y. 2014-15 of Q2, Q3 & Q4 is deducted and paid in one single challan so is the amount of challan can be carried forward in the next Quarters i.e. challan details entered under Q2 and excess amount carried forward to Q3 & Q4 of F.Y. 2014-15 ?

  9. jainam shah says:

    I have paid tds of Rs.1800000 instead of Rs 18000 in q4 for pmt of q3 can i refund excess tds pmt
    please provide detail for procedure of refund excess amt.

  10. Chetan says:

    No. Above provision is applicable for challan paid on or after 01.04.2013.

  11. Nikita Jaiswal says:

    Can the excess amount of TDS paid be used for payment of TAX default of previous years?

  12. Yogesh Sonwalkar says:

    can i get tds credit from last year to current year? Is it possible????

  13. PRITISH BAPAT says:

    Dear Sir,

    Please tell me the due date for march salary tds payment .

  14. PRITISH BAPAT says:



  15. MURALI KRISHNA says:

    Dear Sir,

    We paid Late filing in TDS related to various year from 2007-08 to 2013-14 in single challan on 28/08/2014 selecting Assessment Year As 2015-16. How to rectify the same.

  16. Vaibhav Ghiya says:

    What about TDS payment made under Minor head 400 instead of 200?

  17. B.Chackrapani Warrier says:

    Thank you

  18. VIVEK PATEL says:

    What about excess TDS paid for Financial Year 2012-13???

  19. Harshadrai says:

    TDS Challan-cum-Form No.16A should be introduce

  20. Ghanshyam Jha says:

    Thanks for information.

    But sir as per NSDL released FVU version 3.8 effective July 1,2013 towards TDS Return, challan amount deposited can be allocated to deductees belonging to different section codes. The only restriction being those sections must be valid for that particular form. Hence a section code pertaining to Form 27Q cannot be mentioned in Form 26Q.

    Pls help whether amount deposited u/s 192B can be adjusted against 194J?


  21. Suresh Thomas says:

    Dear Sir,

    Is the “Type of Deductee” (Company/Non Company) bifurcation important?

  22. P.K Sharma says:

    We are purchasing raw materiel ,thr indian rail, by container of proivate logistics. let us confirm whether tds will be deducted on the freight charged by them .They are also charging service tax in freight . If tds to be deducted on freight then on which amount we should deduct -on freight or total mat with service tax.

    Please advise us.

    Thanking You
    With Regards
    P.K Sharma


    Dear sir,

    Can we consume challan deposited in 13-14 beyond 12-13 i.e. for 11-12; 10-11; 09-10…etc….my logic is it should be…as the data we upload is processed NOW…

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