Follow Us :

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 per month for reporting of Tax Deposited in following circumstances:

  • Payment of Tax Deducted under different sections of the Income Tax Act, 1961
  • Payment of Tax Deducted for different Assessment Years:
  • Different challans used for the purpose of reporting multiple Deductees associated with different branches with same TAN:

Analysis of the CPC Communication:

1. Payment of Tax Deducted under different sections of the Income Tax Act, 1961

From FY 2012-13 onwards the Section Code quoted in the challan for payment of Tax deducted is no more relevant.

Deductor can quote any Section Code on the challan for payment of TDS under other codes also. There will be no challan mismatch and no consequent tds demands in this case.

Since, the section code is no more relevant therefore CPC (TDS) has introduced a system where a single challan can be used for payment of TDS under different section codes.

Single Challan can be tagged in the TDS Return for payment of TDS under different sections.

This comes as a welcome relief for many deductors who have to deposit multiple challans for depositing TDS under various sections.

For Example: A Challan of Rs. 10,000/- can be used for payment of Tds U/s 194C of Rs. 4000/- and Tds of Rs. 6000/- U/s 194J.

2. Payment of Tax Deducted for different Assessment Years:

A single challan can be used for payment of tax deducted at source for multiple financial years.

Excess challan paid in any quarter can not only be used for payment in subsequent quarters of the same financial year but also for subsequent financial years also, if there is unconsumed amount in the challan.

Another welcome step is that unconsumed amount of excess paid challans can also be used for payment demands of raised by CPC for previous or current financial year also.

3. Different challans used for the purpose of reporting multiple Deductees associated with different branches with same TAN:

Another welcome step is the utility for payment a single challan for multiple deductees of different branches of an organization. However, this can be used only if different branches have the same TAN. It is a welcome step particularly for banks having a large number of branches. Now single challan can be used by all branches provided the TAN is same.

Hope you find the above information relevant and useful in your daily practice

(The author is a CA in practice at Delhi and can be contacted at: E-mail:, Mobile: +91-9953199493)
Republished with Amendments

Author Bio

Pratik Anand is the founder of, an online startup for business registrations, annual business compliance services, Tax filings, book keeping, legal consultancy etc. He is a Chartered accountant by profession and has special flair and expertise in the area of direct Taxation. He View Full Profile

My Published Posts

How to Respond to DRC-01C Notice for ITC Mismatch: GSTR-2B vs. GSTR-3B New Tables 14 and 15 in GSTR-1 and practical cases Taxation of Bonus, splitting and Right issue of Shares Have you filed Equalization Levy annual return yet? Reversal of ITC under Rule 42 of CGST Rules View More Published Posts

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.


  1. suraj kamlani says:

    I have a querry. I have unclaimed as well as partially claimed tds challans paid for FY 2018-19 , 2019-20 , 2020-21. and the amount is huge. Please guide the procudure to use this amount of tds in current FY 2023-24. Your guidence will be really helpful.

    1. bhargava says:

      Challan paid for an year ., can be used to one year prior ., or for that year or for the year consecutive to that year ., in your case you cant use any of the 3 challans for the current year.

  2. SANJEEV says:

    i wrongly paid tds in 194 c for the month Dec-2021,Rs 130000/- in place of Rs 13000/- hence excess paid by me Rs 117000/-(One Lakh Seventeen Thousand Only) I am also pay tds of 194J 194A &194Q using different challan for Dec-2021.Please guide me how can refund or adjusted the excess payment made.

  3. G.Senthil Kumar says:

    Sir, By mistake TDS was remitted u/s. 92B against working partner salary.

    Now, can i use the same towards other deduction such as 194-J by making TDS challan correction and also let me know, whether if this is any unconsumed balance amount, it can be carried forward to 3rd and 4th Quarter.

  4. venkataratnam jupudy says:

    if a deductor deducts TDS on different types of income and uses a single challan and the same reflects in Form 26 as, how do you tag this in TDS schedule of ITR where you have to select the type of income for TDS namely whether it is House property income or capital gain or other sources or exempt income ? can we split the TDS under different heads of income when there is only one TDS entry for composite income of 3 different types ?

  5. Ankita says:

    Sir as I made payment u/s 92b of 30000₹ but I have to file return in 24q 20000₹ and 10000 in 26q.
    Is that possible I can use one challan no in both return

  6. Yogesh Khandelwal says:

    Challan u/s 194C amounting to Rs. 5000, can I use the same challan for payment for TDS of Salary?

    I mean suppose i have 194C Challan, and can i use the same challan for Salary TDS?

  7. sujeet yadav says:

    hi sir i have wrongly paid challa 194j and 194c both amount included paid in 194c , what can i do ? in this case , i can use 194j in this matter
    please reply as earlies

  8. NIRAJ DWIVEDI says:

    we not filed the return of Fy 2016-17 of salary but we want to use challan for the fy 2017-18 can i do this? pls suggest .

  9. Naveen Rishi says:

    What is the best way out for a company, which had not deposited TDS for the financial years 2013-14 and 2012-13 due to paucity of funds but now wants to deposit the same. How should it go about? Should it follow the procedure of Filing Form 26A? If yes, then up to which date the interest for late payment of TDS has to be paid to the tax department?

  10. Shubham Gupta says:

    My one deductee is a company and another one is a non company. Can I deposit a single challan for tax deducted from both of them.

  11. Shashi Kumar says:

    Have a query related to excess payment made in 2012-13?

    My client had paid excess TDS U/S 94C in F.Y. 2012-13 by mistake and he could not adjust it in the subsequent years. He is applied for Refund which is not yet processed. Now based on the above advisory can he adjust this excess payment in the current year? Please clarify.

  12. CA Purav Dholakia says:

    I have a few queries related to this. It will be helpful if you could clarify it.

    1. Whether payment by single challan will be applicable for Company Deductees & Non Company Deductees i.e. we will not have to pay separate challans for Company & Non Company Deductees?

    2. Whether payment by Single challan will be applicable to TCS also i.e. no separate challan will now have to be paid for TCS payments?

    3. Whether these provision will be applicable for TDS on payment to Non Residents also i.e. Sec 195 also.

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Post by Date
April 2024