Query regarding TDS on EPFO Higher Pension Arrears*
This query is : Open
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.
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.
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