TDS PAID BY TRADITIONAL CHALLAN.
This query is : Resolved
28 May 2008
One of my client has deducted TDS and paid wide Challan as traditionally applicable to previous years. Whether he requires to pay again by E-Tax?
28 May 2008
please advice
30 May 2008
If he is required to get his accounts audited U/s.44AB or if he is Firm or Company then your client is required to make the payment only through E-Payment otherwise Rs.5000/- penalty will be levied for each manual transaction.
31 May 2008
THANKS CHIRAG,
But can he get back the refund of amount already paid wide Challans?
But can he get back the refund of amount already paid wide Challans?
31 May 2008
The Tax deposited will be considered as TDS duly submitted. But penalty of rs. 5000/- shall be imposed. When NSDL will send notice for the same.
02 June 2008
Thanks.
He had paid the same amount again by E-TDS on 31-05-2008. What will be the position of earlier paid amount through regular challan? how can he get back the same amount?
He had paid the same amount again by E-TDS on 31-05-2008. What will be the position of earlier paid amount through regular challan? how can he get back the same amount?
05 June 2008
My one of the client had made provision of broker commission and had paid the TDS amount on 11-05-2008 wide Regular Challan. He again paid the same amount by E-TDS on 31-05-2008 to avoid any kind of penalty. What will be the position of earlier paid amount through regular challan? how can he get back the same amount?
27 July 2025
Here’s the situation and how to handle it:
### Situation:
* Your client deducted TDS and paid it via **traditional/manual challan** instead of e-payment.
* Later, to avoid penalty, they paid the **same TDS amount again through E-TDS**.
* Now, they want to know what happens to the earlier manual challan payment and how to get a refund for that.
---
### Important Points:
1. **TDS Payment via Manual Challan**
* The TDS amount paid by traditional/manual challan **will be considered as deposited** and reflected against the TAN.
* However, if the client is required to pay via e-payment (e.g., if subject to tax audit or being a company/firm), penalty provisions apply.
* Penalty of Rs. 5,000 per default can be levied for failure to pay TDS electronically.
2. **Second Payment via E-TDS**
* The amount paid again through e-TDS will also be reflected as TDS deposited.
* This results in **excess payment** of TDS (double payment).
3. **Refund of Excess Payment**
* The amount paid twice (manual challan + e-TDS) will be shown as **excess deposit** with the Income Tax Department.
* To get the refund of the excess amount, your client should:
* File **TDS correction statements** if required to adjust or remove duplicate entries.
* If the amount still remains as excess deposit, file a **refund claim with the Income Tax Department** using the prescribed procedure.
* Refund claims can be submitted online or by submitting Form 26R or through the CPC (Central Processing Centre).
---
### What to do now:
* **Verify TDS Credit**: Check Form 26AS to see the credits reflected against your client’s TAN.
* **If double credit appears**, your client can claim refund for the excess TDS paid.
* **Contact CPC or Income Tax Department** to initiate refund claim.
* Also ensure that future TDS payments are made via e-payment to avoid penalties.
---
If you want, I can help draft a refund application or guide you step-by-step for filing the refund claim. Would you like that?
### Situation:
* Your client deducted TDS and paid it via **traditional/manual challan** instead of e-payment.
* Later, to avoid penalty, they paid the **same TDS amount again through E-TDS**.
* Now, they want to know what happens to the earlier manual challan payment and how to get a refund for that.
---
### Important Points:
1. **TDS Payment via Manual Challan**
* The TDS amount paid by traditional/manual challan **will be considered as deposited** and reflected against the TAN.
* However, if the client is required to pay via e-payment (e.g., if subject to tax audit or being a company/firm), penalty provisions apply.
* Penalty of Rs. 5,000 per default can be levied for failure to pay TDS electronically.
2. **Second Payment via E-TDS**
* The amount paid again through e-TDS will also be reflected as TDS deposited.
* This results in **excess payment** of TDS (double payment).
3. **Refund of Excess Payment**
* The amount paid twice (manual challan + e-TDS) will be shown as **excess deposit** with the Income Tax Department.
* To get the refund of the excess amount, your client should:
* File **TDS correction statements** if required to adjust or remove duplicate entries.
* If the amount still remains as excess deposit, file a **refund claim with the Income Tax Department** using the prescribed procedure.
* Refund claims can be submitted online or by submitting Form 26R or through the CPC (Central Processing Centre).
---
### What to do now:
* **Verify TDS Credit**: Check Form 26AS to see the credits reflected against your client’s TAN.
* **If double credit appears**, your client can claim refund for the excess TDS paid.
* **Contact CPC or Income Tax Department** to initiate refund claim.
* Also ensure that future TDS payments are made via e-payment to avoid penalties.
---
If you want, I can help draft a refund application or guide you step-by-step for filing the refund claim. Would you like that?
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