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Tds deposited under wrong section

This query is : Resolved 

Hi Everyone,
In the month of Sep-16 our company paid TDS under wrong section and filed the TDS return accordingly.
The TDS was deducted @ 10% and paid under 194C section instead of 194J.
In the TDS return we have mention Section 194J instead of 194C.
I wanted to know is there any such process to intimate the income tax department about this mistake.
Thank you so much in advance.


If you have filed the TDS Returns with the correct section then your tds returns will accepted and no need to inform the department. Now days the TDS Challan is matched and not the Section mentioned in the TDS Challan and TDS Returns.


Correction in OLTAS challan
NSDL receives tax collection data as uploaded by the bank. NSDL is not authorized to carry out any changes in the data sent by the bank to TIN.

The fields that can be corrected by the Taxpayer through Bank are tabulated below:

Sl. No. Type of Correction on Challan Period for correction request (in days)
1 PAN/TAN Within 7 days from challan deposit date
2 Assessment Year Within 7 days from challan deposit date
3 Total Amount Within 7 days from challan deposit date
4 Major Head Within 3 months from challan deposit date
5 Minor Head Within 3 months from challan deposit date
6 Nature of Payment Within 3 months from challan deposit date

Note :

1. Above correction mechanism is applicable only for physical challans with deposit date greater than equal to September 1, 2011.
2. Any correction request initiated by the taxpayer after the time limit specified above shall be rejected by Bank.
3. For challans with challan deposit date from September 1, 2011 to September 30, 2011, the time limit for correction in TAN/PAN, Assessment Year and Amount will be within 45 days from challan deposit date.
4. The fields that can be corrected and the entity authorized to carry out corrections on challan with deposit date less than September 1, 2011 are as below:
Sl. No. Type of Correction on Challan Performed By
1 PAN/TAN Assessing Officer
2 Assessment Year Assessing Officer
3 Major Head Assessing Officer /Bank
4 Minor Head Assessing Officer
5 Nature of Payment Assessing Officer
6 Total Amount Bank
7 Name Bank

5. For rectifications in challans paid through online mode (internet challan) , taxpayer may contact their concerned Assessing Officer (AO) of the Income Tax Department (ITD).

6. More details on Challan Correction Mechanism available at

Best Regards,
Suresha R, B.Com, CCA
Suresh & Assoicates
(Auditors & Tax Consultants)
No.15/36, 1st Floor, Palm Grove Cross Road,
3rd Cross, Victoria Layout,
Bangalore - 560 047
Mob : +91 88843 55543
Mob : +91 81230 07771
Phone :+91 080 4112 0431

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