TDS RPU

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

25 January 2011 KIndly suggest how to fill TDS quarterly return preparation utility if only interest is paid against a challan.

CA Shailesh Kumar Bhagat

CA Shailesh Kumar Bhagat (Expert)
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25 January 2011 Interest on delay payment of TDS - No return filing is required.

Querist : Anonymous

Querist : Anonymous (Querist)

25 January 2011 Dear Shailesh Sir,

while filing quarterly return I have fiiled up details of the challan of interest payment mistakenly.

kinly let me know about the consequense.
whether the other deductees would be able to claim their tds.

rgds,

Querist : Anonymous

Querist : Anonymous (Querist)

25 January 2011 sir,

kindly reply.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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28 July 2025 If you have **mistakenly included a challan that contains only interest payment** (and no actual TDS) while preparing your **TDS return using RPU (Return Preparation Utility)**, here’s what you need to know:

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### ✅ **1. No TDS Return Required for Interest-Only Challan**

* **Interest payment under section 201(1A)** (for late payment of TDS) **does not require** reporting in the TDS return.
* TDS returns (like 24Q, 26Q) are meant to report **tax deducted**, not standalone interest payments.

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### ⚠️ **2. If Interest-Only Challan Is Included by Mistake**

* Including such a challan in the return **won’t directly affect** the deductees' TDS claim **if**:

* You’ve also correctly entered separate challans for the actual TDS payments.
* Deductee entries are correctly linked to TDS payment challans (not the interest-only challan).

BUT:

* If deductee entries are **linked to the interest-only challan**, they **won’t be matched** in the TDS CPC system.

* Result: **TDS credit won't reflect in Form 26AS** for those deductees.
* You may get **defaults or mismatch notices** later.

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### 🔄 **3. What You Should Do**

* **Check your return file** to see which deductee records are tagged to which challan.
* If any deductees are wrongly tagged to the interest-only challan:

* You need to **revise the TDS return**.
* Remove the interest-only challan.
* Link the deductee records to the correct **TDS payment challan**.

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### 📌 Summary

| Situation | Impact |
| ----------------------------------------- | ------------------------------------------------------------- |
| Interest-only challan included in return | Technically wrong, needs correction |
| Deductees linked to correct TDS challan | Likely no issue |
| Deductees linked to interest-only challan | Credit will **not** reflect in 26AS; **Revise** return needed |

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Let me know if you’d like help with the **TDS correction process** or **how to revise return using RPU & FVU**.

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