05 May 2012
Separate Challan has to be paid for corporate and non corporate assessees. Further different challans should be paid for different types of payments. You can not pay the a consolidated challan.
07 May 2012
i agree with amol, but option now available is quote same challan in 24Q AND 26Q WITH SAME CHALLAN AMOUNT AND FILL THE DEDUCTEE DETAILS BECAUSE IF YOU MENTION SEPARATE NOW MENTION SEPARATE CHALLAN AMOUNT DEFAULT WILL BE GENERATED
07 May 2012
Shilpa, If we pay through a consolidated challan, the challan details and the details of return will be mismatched and the deductee shall not get the credit. For this, in case consolidated challan has been paid, apply for correction of challan at NSDL. and then file the TDS return.
07 May 2012
I also had a similar case where TDS of two different quarters were deposited in single challan and after consultation with TIN Call Centre executive i also followed the process as mentioned by our expert Shilpa.
There will be no problem in matching or validation as CSI file does not contain the information of section under which challan is deposited.
When a query is raised we can always show up our case as we have deposited TDS but wrongly in a single challan.
Now it is not possible to segregate the amount. Challan correction power is in the hand of TDS AO and not in the hand of NSDL. TDS AO also can only make correction in challan data only. He can not segregate the challan. So i will advise to adopt the method suggested by our expert Shilpa.
07 May 2012
It is fine if we deposit challan for two quarters in one single challan. But there is a section code given on the Form ITNS 281 which is mandatory to fill in. It wont affect our liability, but then the deductee shall not get the credit and in turn you'll have to file revised TDS returns. Further, separate challan has to be filled up for corporate as well as non corporate deductees.
07 May 2012
Completely agree. Separate challans need to be filed for different quarters, different sections, for corporate and non corporate assessee. But in the given case there is no other option. Because this challan can not be corrected and if you are not prepared to forgo the TDS amount then this is the only way to file the return.
You may also contact the TIN Call Centre executive in this regard.
07 May 2012
The given challan can be corrected by giving an application to NSDL / Income Tax Department. On the basis of the application, they will allocate appropriate amounts to different sections.
09 May 2012
The challan correction power is vested in the hand of Assessing Officer only and not NSDL.
May kindly be checked from below link--
https://www.tin-nsdl.com/oltas/oltas-note.php
Further in the given case it is a matter of segregation of challan amount and not correction in challan data. Therefore it is to be seen if the same can be effected by AO.
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