31 August 2026
To claim a late-paid TDS challan in Form 140, submit a correction return either online via the TRACES Portal using the Add Challan to Statement option under Defaults $\rightarrow$ Request for Correction, or offline by updating the downloaded .conso file in the RPU and uploading the validated .fvu file on the Income Tax e-filing portal. Ensure any applicable late payment interest u/s 201(1A) is included in the challan so the credit updates in the deductee's Form 26AS/AIS once processed.