TDS payment done under section 200 (minor head 200) instead of 26QB

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This query is : Resolved

Guest

Guest (Querist)

08 November 2017 Dear Expert Team we have to pay TDS on puchase of property but we have wrongly paid under nature of payment 94A Request you to give the procedure to do such correction

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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08 November 2017 Minor head i.e. Type of Payment – 800 (TDS on Sale of Property) cannot be
corrected.

Guest

Guest (Querist)

08 November 2017 now how to go about this

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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27 July 2025 If TDS on property purchase was paid under the wrong minor head (like 200 or 94A) instead of the correct minor head 800/26QB, here’s what you can do:

1. **Wrong Payment Cannot Be Corrected Online:**
The TDS system does not allow correction of the minor head once payment is done.

2. **No Direct Online Adjustment:**
You cannot adjust or transfer the amount from wrong minor head to correct minor head online.

3. **Raise a Request with TDS CPC:**
You need to write to the TDS Centralized Processing Cell (TDS CPC) explaining the mistake with supporting documents like challan receipt, acknowledgment, etc.

4. **Refund Claim:**
Request a refund of the wrongly paid TDS amount under minor head 200 (or 94A). You can then pay the TDS correctly under minor head 800 (26QB).

5. **Re-pay the TDS under Correct Minor Head:**
After getting the refund, make fresh payment under the correct minor head 800 for TDS on sale of property (section 194IA).

6. **File TDS Return & Issue Certificate Accordingly:**
File Form 26QB and issue Form 16B to the seller correctly after making the payment.

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**Important:**

* The refund process may take time.
* Keep all communication and proofs safe.
* Consult a tax expert or the TDS CPC helpline for case-specific advice.

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