Query regarding TDS on EPFO Higher Pension Arrears*

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This query is : Resolved

K.G.Shah

K.G.Shah (Querist)

07 July 2026 Hello Sir,

EPFO has paid arrears of Higher Pension and deducted TDS.
However, the TDS has been reported under *Section 192A* instead of *Section 192*, although the payment is pension arrears and not PF withdrawal.
While filing *ITR-1*, the "Tax Paid" schedule allows editing of the TDS section.

The Employees who had filed return before 10 to 15 days with relief U/S 89 , neither they got refund, nor their form 10 E is approved by system. It still shows pending . The reason of pending may be due to TDS not appeared u/s 192.
Kindly advise:

1. Can I change the TDS section from *192A* to *192* while filing the return?

2. Will this have any legal or processing consequences, considering Form 26AS/AIS continues to reflect Section 192A?
3. What is the most appropriate and legally correct approach in this situation?
4. Can i insert feed back in AIS, that information is partially incorrect ? Arrears and TDS is correct only section appears 192 A instead of 192 is incorrect . Please suggest better idea , so that our refund should not delay due to this section error.

Your expert guidance will be highly appreciated.

Thank you.

Dhirajlal Rambhia

Dhirajlal Rambhia

(Expert)

07 July 2026 1. The ultimate authority to fix this lies with the deductor. You or your employees must submit a formal grievance through the EPFiGMS Portal or contact your regional EPFO field office. Request them to file a TDS Correction Return. Once the EPFO uploads the correction, Form 26AS will update automatically, and the e-filing system will smoothly approve your Form 10E and release your refund.
2. If you must file before the EPFO corrects the data, you can choose to file the return exactly matching the Form 26AS data (leaving it as 192A) to ensure the TDS amount matches. If this causes the system to reject the Section 89 relief or generate a tax demand, you can file a Rectification Request under Section 154 or file a Revised Return once the EPFO updates their returns.
3. . The Centralized Processing Centre (CPC) uses automated matching routines. If you change the section inside your ITR-1 to Section 192 while your Form 26AS and Annual Information Statement (AIS) continue to show Section 192A, the system will flag a Tax Credit Mismatch. The automated system will likely disallow the TDS credit or the Section 89 relief, resulting in a defective return notice or a tax demand.
4. If you must file before the EPFO corrects the data, you can choose to file the return exactly matching the Form 26AS data (leaving it as 192A) to ensure the TDS amount matches. If this causes the system to reject the Section 89 relief or generate a tax demand, you can file a Rectification Request under Section 154 or file a Revised Return once the EPFO updates their returns.

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