Tds return

This query is : Resolved

Vipul (Querist)
Follow

28 December 2011 I have filed TDS return of Q1 2010-11.

The query is that the return which should be filed under 24Q has been filed bymistake under 27Q.

Payment was related to salary of non resident & by mistake tax deducted under section 195 instead of 192.

How can this be rectified ?

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
Follow

28 December 2011 Need to cancel the Form 27Q filed through TDS correction and file the correct return

Vipul

Vipul (Querist)
Follow

29 December 2011 But how ?
How will you put challan details ? 24Q Return does not accept challan of tds paid under sec195.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
Follow

28 July 2025 This is a tricky but not uncommon issue.

### What happened:

* You filed **Form 27Q** (non-resident TDS) instead of **Form 24Q** (salary TDS).
* The challan (tax payment) was made under section 195 instead of section 192.
* Now you want to correct it.

---

### How to rectify this:

1. **Cancel the wrongly filed 27Q return:**

* Use the **TDS Correction Statement (Correction Return)** utility on the NSDL/TIN portal.
* File a correction return for the **27Q** with **zero deductee records** and **zero challan details** (effectively nullifying the previous wrong return).

2. **File the correct 24Q return:**

* File the proper **24Q** return with the correct salary details.
* You cannot use the challan paid under section 195 in 24Q, because challans are linked to the section under which TDS is deducted.

3. **Challan mismatch handling:**

* Since your challan is for TDS under section 195, it will not be accepted against 24Q which requires section 192 challan.
* To fix this, you need to **approach your bank or the Income Tax Department** to:

* **Get the challan revalidated or corrected to section 192**, OR
* **Get the excess amount refunded** and pay again under the correct section 192 challan.

---

### Summary:

* You cannot directly transfer or reallocate the challan between sections on the TDS return utility.
* Cancellation of wrong return + correct return filing + challan rectification/refund + fresh payment under correct section is the procedure.

---

If you want, I can help you draft an email or letter to the bank/IT department or guide you step-by-step for filing the correction return and correct return. Would you like that?

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join the CA Students WhatsApp Community for ICAI Updates, Trending Courses & Notes!

Similar Resolved Queries

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

Rameshkumar Jain

tpksathyan narayanan

nilesh

Ashok Kumar Garg

venkateswara reddy

Subscribe Now

Tds return

Similar Resolved Queries

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

Senior Executive

Manager- Finance and Compliance

GST CONSULTANT

GST CONSULTANCY

Accountant

CA Final

Article Assistant

Associate CA