Tds return

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

Vipul

Vipul (Querist)
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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)
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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.

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### 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.

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### 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.

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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?

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