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?
CAclubindia
