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

As we all are aware that, many times deductors used to pay TDS through multiple challans because of different section under which TDS deducted or the year of two payments are different or there are different deductees. This multiple payment challan is really tedious process. Hence 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.

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

Republished with Amendments

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37 Comments

  1. vishwajeet Kelkar says:

    In AY 2018-19 erroneously we had given WHT credit to the vendor. The original payment got cancel & the vendor also claims that he never used the WHT reflected in FORM16 & the same can be reversed. Can we revised the return for AY 2018-19 QTR2 & use the open challan with the current FY 2020-21 tax payment.

  2. jayasudha says:

    Dear sir,

    I have made a short tds payment for tds on rent. Actually we make a lower deduction for tds on rent as there is lower deduction certificate . But the certificate validity is expired. Without knowing i have deducted as 2%. now i got a notice for making the balance payment of tds . So i have to make the payment & file the revised return. So my doubt is since the 2% of tds is deducted & filed how can we link this while filing the revised return for the balance 8%

  3. sanjay korde says:

    i have paid excess tds (doubled amount) u/s 192b for f.y.2019-20 on 7-4-2020. we can in return show balance q-4 & can use for f.y.2020-21 q-1.

  4. Hemant Vyas says:

    Sir,

    We have deducted & paid TDS u/s 195 under DTAA. While deducting the TDS we calculate tds amount on the gross value instead of bill amount. so that excess tds amount deducted & paid u/s 195. can we adjust the excess tds under other head of tds & what is the procedure.

  5. subhajit dutta says:

    If My total tds payble is 200 (94C 100.00 & 94 D 100).
    is it possible I paid the tds in one challan 200.00 on sec 94c & sec segregration at the time of tds return.
    if possible please provide me the notification

  6. 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.

  7. CHANDRAKANT SAKPAL says:

    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

    regards
    chandrakant sakpal

  8. 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.

  9. 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 ?

  10. 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.

  11. 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.

  12. 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?

    Regards,
    Ghanshyam

  13. P.K Sharma says:

    Sir,
    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

  14. SOMNATH BANERJEE says:

    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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