Tds related

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Rahul (Querist)
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21 January 2014 I have got a case where in tds amount was deposited in excess of the actual liability, is that excess amount is elligible for setoff in next quater return.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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22 January 2014 yes you can adjust...in the next quarter return, mention the challan details in teh challan sheet and appropriate relevant tax amount in deductee sheet..

Rahul

Rahul (Querist)
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22 January 2014 but i have checked that such excess amount is only refundable not adjustable in any cf the case. however it can be adjusted for a particular Quater before filling the return bot not in the next quater

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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28 July 2025 Here’s a clear summary about **excess TDS deposited and whether it can be adjusted in the next quarter** based on the info you shared:

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### Can Excess TDS be Adjusted in Next Quarter Return?

* **Official position (CBDT Circular 15/1995)** allows excess TDS deposited to be **adjusted within the same financial year**, but generally **only within the same quarter before filing the TDS return**.

* Once the TDS return for a quarter is filed, **you cannot adjust excess TDS in the next quarter's TDS return**.

* In that case, the excess amount is eligible **only for refund from the Income Tax Department**, and not for setoff/adjustment in subsequent quarters.

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### Summary:

| Scenario | Adjustment Allowed? |
| ------------------------ | ----------------------------------------------------------------------------- |
| Before filing TDS return | Yes, excess TDS can be adjusted in the same quarter return. |
| After filing TDS return | No, excess cannot be adjusted in next quarter return. Refund must be claimed. |

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### Practical Advice:

* **Always check your challan and TDS return before filing** to avoid excess payment.

* If excess payment is done, **revise the TDS return** (allowed within prescribed time limits) to correct the mistake.

* If revision window is over, file Income Tax Return and **claim refund** of excess TDS.

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If you want, I can help you draft the entries or guide you on how to file for refund or revision. Would you like that?

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