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, the following fields can be got corrected through the concerned bank branch:

> Assessment Year

> Major Head Code

> Minor Head Code


> Total Amount

> Nature of payment (TDS Codes)

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


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



7 days


Assessment Year

7 days



7 days


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.


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.


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


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]


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



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.

Republished with Amendments

More Under Income Tax


  1. bharat says:

    i have to paid personal income tax , in which under the head interest i have to paid the amount , but by mistake i have paid money in head ”other” , i have paid basic tax , education tax but by mistake in head of interest i paid in other , will in assessment they will consider as interest payment

  2. R. K. Makharia says:

    Respected Sir, TCS,/I. Tax, paid through Online-Oltas, link,for Sec. 206C(1H), mentioning A/c payment code as-6CM, due to U abnormal circumstances (delatory trends of Oltas, for mentioning the Code, for newly imposed TCS. Now, in the end Qtr of November, such Code shows as-6CR, But, this Code is inserted in Link Code List for, Payment of TCS only, escaping the Link mentioning for -Correction of earlier Online paid Challan. Pl. Advise, Help, to restore the Error, caused by Technical difficulties. Thanks. R. K. Makharia

  3. Kamalesh Biswas says:

    Advanced tax paid in sept17.Wrong PAN.Applied for correction.Credit appeared in26as on aug2018.Filed rectification 3 times.Then went to e nivaran twice with all details.Still Officer is not finding the collection details.Today aug2020 I don’t what to do now.

  4. Karishma says:

    I Was deposited amount in MTR6 challan with wrong Pan Card. How we will corrected that Challan.

    Please help me what we do.

  5. RAJ KUMAR says:

    I have deposit the Challan under wrong TAN on 1.3.2019 under section 92B.Please advice how i correct the same.——Raj Kumar

  6. 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.


  7. 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

  8. 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.

    1. 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…

      1. 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

  9. NIKITA GUPTA says:


  10. 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.?????

  11. 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.??????

  12. Shilpa says:


    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.

    1. 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…


    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


    DEAR SIR ,

    MOBILE NO. 9830261771

  16. 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

  17. 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

    1. sandip biswas says:

      i deposit tax demand by incometax through e challan 280.bu by mistake i fill minor head 107 instead of 300.incometax deptt.demand the same amount .how can i solve my problem

  18. kumaresh gupta says:

    How to correct assessment year on the TDS chalans, submitted in the month of Apr.2015.
    entered FY – 216-17

    required FY – 2015-16

  19. Vidyadhar Nangare says:

    Dear Sir,

    I am working with foggers india pvt. ltd. I deducted TDS under 194 H which have to be deducted under 194 J.In that challan we have paid excess by Rs. 1400/- & adjusted in March against 194 J. Kindly guide us how to correct our mistake.

    Thanking You
    Vidyadhar nangare

  20. sreekala says:


    I have deposited tax in section 192 B instead of 194 B in feb 2015 on behalf of a company. what should i do now to correct my mistake. is there any penalty imposed on company –

  21. Kumar says:

    How to claim the refund of Unmatched tax payment(e-filing).
    1.Self assessment tax was paid with wrong Major head and minor head chosen while paying through online tax payment(SBI) for the AY2013-2014.
    2. Received communication u/s143(1) with demand.
    3.Once again paid self assessment tax with correct major head and minor head and submitted revised return ITR-1
    4.Received communication u/s143(1) with No demand no refund. But I suppose to get refund of the amount I have paid previously with incorrect major head and minor head.
    5.Filed rectification(e-filing).
    6.Received communication u/s154 with No demand no refund. Mentioned Unmatched tax payment claims- advance tax and self assessment tax.

    Now how I can claim the refund of Unmatched tax payment.



  22. Amrendra Kumar says:

    Dear Sir,
    I am working with Autonomous bodies (Govt. of India), Patna. We had paid to contractor dated 02.05.2014 and tax deposited through challan according to Sec 194C of income tax act, dated 07.05.2014 but at the time of TDS payment the Assessment year was wrongly selected as 2012 – 13 instead of A.Y. 2015-16.
    We had filed quarterly return 26Q1[2014-15] without correction of Assessment year in TDS challan as on dated 08.07.2014. Income tax department by assessment of the original return sent by us, and credited TDS amount in respective PAN holder account than after a demand notice issued as on dated 11.07.2014 against such payment. Downloaded consolidated file shown reason challan mismatch.
    As per correspondence with TDS circle Patna we had filed petition for challan correction of A.Y. was wrongly selected as 2012-13 instead of 2015-16 as on dated 04.08.2014 but at present TDS circle Ghaziabad not correct the same.
    Please advice after quarterly return filing and challan amount consumed, can be possible to correction of A.Y. was wrongly selected as 2012-13 instead of 2015-16 in TDS challan. ?

  23. subhasini says:

    i am wrongly paid to other party paid to advance tax December 2013. correct name is subasini. wrongly credited advance tax to bhanumathi jasvathrai shah how to rectify the fault. tax amount Rs.5000

  24. MANGAL says:

    i have deposit a tds amount in type of payment. ihave deposited in regular assessment (400) which should be in payable by tax payer(200)

  25. ashokpannala says:

    I have paid tds in code head 400 istead of 200 for the AY 2013-2013.How to correct the same .Please advice me

  26. GAURAV says:

    i need help because i have entered wrong pan no. on advance tax challan for f.y. 2011-12 dtd. 06-09-2011.
    I found this mistake now when i fill return of above said period.
    what will i do now ?
    what is the procedure to correct that mistake and how it will shows in my return

    Thanks & Regards
    Gaurav Agnihotri

  27. GAURAV says:

    Dear sir,

    I have deposited advance tax for F.Y. 2011-2012 on 06-09-2011 but now today on 18-12-2012, 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

  28. Pankaj Patel says:

    Dear Sir,

    I am working with Patel Consultacy company . I deducted TDS & paid challan 281 for sec 94c for Rs. 83045/- on 9th aug 2012 major head is correct but minor head incorrect 400 now corrected head 200. challan no.0061

    kindly suggest me to correction of minor head of this challan as soon as possible & send me reply to me .

    Thanks & regards
    Pankaj +91 9825911136

  29. rajni says:

    i have deposited tax in section 194 C instead of 194 I in apr 2012 on behalf of a company. what should i do now to correct my mistake. is there any penalty imposed on company

  30. Bidyut Chakraborty says:

    Unfortunately, I had also made similar mistake. My tax was paid under minor head 400 and IT CPC has send me a letter stating that the tax not received. I could not understand why? This was in assessment year 10-11. Can I correct the same today? Also, I forgot to show the TDS amount there. Is this also correctable now?
    With regards

  31. Dipak Chavan says:

    Dear Sir,

    I am working with TLPL company . I deducted salary TDS & paid challan 281 for sec 92B for Rs. 245757/- on 6th jan 2011 major head is correct but minor head incorrect 400 now corrected head 200. challan no.59491.

    kindly suggest me to correction of minor head of this challan as soon as possible & send me reply to me .

    Thanks & regards
    DIpak 9833048414

  32. Ratan rathi says:

    Is this mechanism is available for payments made before 1-09-2011 in which errors have crept and can be sought to be corrected from the assessing officer ?

  33. SATYA PRAKASH says:

    Facility for correction may be allowed after taking Rs.100 or so. If it is the mistake of Bank then Bank should deposit the money in NSDL for any mistake.

    The individual assesse shuld not be harassed in the name of rule or non-awareness of the procedure by the bank employees.

    It is suggested that some other agency should be authorized to do so after getting Bank authorization. The agency should charge some amount for the correction. This will decrease the work and individual tax payer has not be harassed by the Banks.

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