New Procedure of Income Tax payment challan correction by banks (for physical challans) from 1st September 2011

Revised Procedure from 1st September 2011 to get Income Tax , TDS, Self Assessment Tax, Advance Tax, Wealth Tax  and Other Direct tax Payment Challan corrected / Rectified which were  paid at bank in Physical Mode and time period within which correction request can be made along with conditions , Procedures for the same and Format of the letter to bank.

Challan Correction Mechanism

Under OLTAS (On Line Tax Accounting System), the physical challans of all Direct Tax payments received from the deductors / taxpayers are digitized on daily basis by the collecting banks and the data transmitted to TIN (Tax Information Network) through link cell. 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.

New Procedure of challan correction by banks (for physical challans):

To remedy this situation, a new Challan Correction Mechanism for physical challans has been put in place. Under this mechanism, for income tax payments made on or after 1.9.2011, the following fields can be got corrected through the concerned bank branch:

> Assessment Year

> Major Head Code

> Minor Head Code

> TAN/PAN

> Total Amount

> Nature of payment (TDS Codes)

The time window for the correction request by tax payer is as follows :

S.No

Correction required in Field name Period of Correction Request (from Challan Deposit Date)

1

TAN/PAN

7 days

2

Assessment Year

7 days

3

Amount

7 days

4

Other fields (Major head, Minor head, Nature of payment)

Within 3 months

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

Conditions:

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

  1. Correction in Name is not permitted.
  2. Any combination of correction of Minor Head and Assessment Year together is not allowed.
  3. PAN/TAN correction will be allowed only when the name in the challan matches with the name as per the new PAN/TAN.
  4. 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.
  5. 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.
  6. 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.

Article was First Published on 28.08.2011

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45 responses to “Procedure for Correction of Income Tax Payment challan”

  1. Neeraj Kumar says:

    Dear Experts,

    While making payment of Self Assessment Tax for the AY 2019-20, I wrongly mentioned the AY 2018-19 in ITNS 280, Also the wrong code (400) was selected in minor head. It needs to be 300 as Self Assessment Tax. How can I correct it ? is there a way to cancel this transaction and get refund or can be rectified as suggested in next financial year. Kindly guide and suggest.

    Thanks
    Neeraj

  2. Kamalesh Biswas says:

    AO sits in cloesd door.why? He wants to show that the taxpayer is guilty.

  3. Kamalesh Biswas says:

    AO is non-responsive.Only give dates.Waste of time.Give popower in the hands of taxpayers.

  4. surinder singh says:

    Dear @ Concern Pls Suggested me i have deposited TDS by Challan no 281. the TDS wrongly deposited in 94C instead of 92B (Nature of Payment) date of deposit Tax 16-03-2018. Kindly Reply

  5. Qamar Alam says:

    if you get some thing please let me know

  6. Qamar Alam says:

    I paid the self assessment taxes using wrong chalan(282 with major head
    024 instead of 280 and major head 021), please let me know anybody face
    the same issue and how did he dealt with it, I have already submitted a
    request for change in major head to my Assessing Officer but he is not
    doing anything, I raised online RTI but no impact till now (for last
    fifteen days), I have raised multiple Grievances on Income tax website,
    but no favorable response, I sent my request through speed post also, three times, but no impact,
    if I call my AO she does not talk, I don’t know what to do next, any suggestion?
    if some one has faced this issue. if major head is not corrected my ITR
    will not get clear.

    • A Mallick says:

      I did the same mistake. I raised grievance and they asked me to make the necessary correction in local jurisdictional office. Once it will be corrected then it will require online rectification. But I don’t know what should I do now…If you got the solution, please let me know…

      • Qamar Alam says:

        did your problem solve? mine is now under process, they changed major head

      • Qamar Alam says:

        I started a petition for this chalan correction should be available on to tax payer, if you agree with me please sign petition, so that income tax dept should get message that we are suffering and they should provide some online solution to it.
        you can find my petition on change dot org

  7. NIKITA GUPTA says:

    i HAVE DEPOSITED CHALLAN IN 194C BUT IN ACTUAL IT IS FOR SALARY 192B. I HAVE PAID CHALLAN ONLINE hOW CAN IT BE RECTIFY???? is IT BE RECTIFIED ONLINE.pLZ SUGGEST ME.

  8. kuldeep singh says:

    Dear Sir,
    I have wrongly deposit the 3rd Quarter tax assessment yearr 2016-17 in wrong TAN Pls Suggest me what can i do now?

  9. ankush kala says:

    while paying Advance Tax (of Rs:11000/-) (A.Y.2015-16). I somehow by mistake typed wrong PAN number.Whats the procedure to claim the amount.?????

  10. Adam says:

    while paying Advance Tax (of Rs:70000/-) (A.Y.2016-17) for my firm I somehow by mistake typed someone elses PAN number.Whats the procedure to claim the amount.??????

  11. madhupriya says:

    I paid surcharge instead of interest in self assessment tax challan.. What’s the remedy..?

  12. Shilpa says:

    Hi,

    I have done online payment of Self -Assesement tax instead of wealth tax let me know what is the procedure of change in challan details, its urgent plz.

    • Kanwaljit says:

      @ Shilpa,

      You will have to get the Correction done via Assessing Officer.
      If you have made the payment today itself, then the same might be correctible through the net banking division of the concerned bank.
      Through which Bank you have made the payment ?

  13. Yamuna says:

    Hi officers…
    My dad already paid tax against tan no instead of pan no in the financial year 2013 _14 when I got notice that time only come to know about this mistake .. Plz kindly let me knw how to change tan no to pan no…

  14. amarish shah says:

    i have done online payment of incometax instead of wealth tax let me know what is the procedure of change in challan details

  15. SUSHIL KUMAR JAIN says:

    Dear Sir,
    I have wrongly deposit in challan no.281 of TDS on 31-07-2015 under code 94c instead of my actual payment to be paid in challan no. 281 for advance tax for asst year 2016 -2017 Pls Suggest the remedies for the it.

    ( sushil kumar jain )
    mobile no. 9830157830

  16. SUSHIL KUMAR JAIN says:

    DEAR SIR ,
    I AM WRONGLY PAID ON 31-07-2015 IN MY TAN NO. TDS IN CHALLAN NO. 280 UNDER 94C BUT MY ACTUAL PAYMENT TO PAID IN CHALLAN NO. 281 AS A ADVANCE TAX FOR ASST YEAR 2016-17
    HOW I CORRECT THIS MISTAKE PLEASE SUGGEST AS EARLY AS POSSIBLE
    THANKS

    SUSHIL KUMAR JAIN
    MOBILE NO. 9830261771

  17. Girish says:

    Dear Sir,
    I have wrongly deposit the amt of TDS in another co.
    Pls Suggest the remedies for the it.

  18. shveta says:

    Dear sir,
    I have deposited advance tax for F.Y. 2013-2014 on 14-09-2013 but now today on 10-07-2015, i found that in that challan i wrongly written my pan no. what will i do in this matter please help me as early as possible

  19. jyotu says:

    Hi Seniors,

    when we can use the thes codes while payment of TDS.

    1. 200
    2. 400

    Your advise is very valuable for me..

  20. krishna chandra mahapatra says:

    Dear officer,
    I paid the self assessment tax on challan 282 instead of challan 280 though correctly with correct columns ticked.Now I am getting a tax demand from IT dept of same amount.Please help

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