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Tds return revise

This query is : Resolved 

27 May 2013 Dear Experts,

I have deducted TDS on 30.9.12 under section 192B and that employee does not have PAN. So TDS is deducted at heigher rate and TDS return has filed also in time before 15th Octber. later on that employee have PAN in October Month.

Due to non availbility fo PAN that person will not get credit of such TDS amount which is deducted in Sep. month.

Now my query is- Can I revise TDS return (with PAN) of Sep. Month so that such person can get credit of such amount which is dedcted in Sep. month.


Plesae suggest me with relevent provision/section/case law.

27 May 2013 You can always correct the return and update the deductee`s PAN and make TDS get credit in their account. no restrictions on revise the TDS return


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