Revised 15ca

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

17 March 2015 Sir ,

We can make payment to non resident(company),we paid tds and fill 15CA and submitted, but not yet sent to bank for transfer to amount, but we revised amount in 15CA and the same TDS amount we can utilize or not? how to solve this problem pls suggest to me?

With Regards

Amol S Joglekar

Amol S Joglekar (Expert)
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17 March 2015 you can very well use the TDS already done. No issues.

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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17 March 2015 agrees with amol sir's view..........

Querist : Anonymous

Querist : Anonymous (Querist)

23 March 2015 Dear sir , thank u for ur response i want to some clarification about this TDS had done and 15CA up loaded but we want to revise this payment against to be adjusted advance ( advance amount against TDS already paid). so my question is TDS more paid but now it is to be paid less how to get TDs amount?

Thanks in advance

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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22 July 2025 Yes, you can utilize the TDS already paid, even if the actual payment is lower than originally planned, as long as:

The nature of payment, deductee PAN, and purpose code remain the same.
You are not trying to change the beneficiary or type of income.
You simply need to:

File a revised Form 15CA (and 15CB, if required) with the updated payment amount.
Mention the same TDS amount as already paid in the relevant fields.
Ensure that this transaction is properly reflected in your TDS return (Form 27Q) when filed/updated.
🧾 2. What about the excess TDS already paid?

If the TDS paid is more than required, and you can’t adjust it against another payment to the same deductee, you have two options:

Option A: Adjust Against Future Payments (Preferred)

If you're going to make another remittance to the same non-resident, you can:

Adjust the excess TDS from this transaction against the next payment.
Use the same TDS challan while filing Form 27Q and link it to the second payment.
Maintain clear internal records of the adjustment.
Option B: Apply for Refund of Excess TDS

If no adjustment is possible:

You can file a TDS refund claim through your Assessing Officer (TDS), citing:
The excess deduction
Proof that the deductee did not claim the same
Challan copy and reconciliation sheet
Refund claims are processed under CBDT Circular No. 7/2007.
It is a manual and time-consuming process, but valid.
📝 What You Should Do Now:
Revise Form 15CA with correct payment details.
Get a revised Form 15CB from your CA (if applicable).
Submit revised forms to the bank for remittance.
Ensure your TDS return (Form 27Q) correctly reflects the payment and TDS deducted.
Track any excess amount and plan to adjust or claim refund accordingly.

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