Clarification regarding Short Deduction of TDS u/s 195

Tarun Lakhani (1 Points)

21 September 2021  
Deductor deducted TDS on Rent u/s 194I @ 10% assuming Payee is Resident. Now, deductor came to know about non resident status of payee, he was liable to deduct @ 30% plus surcharge. What remedies are available apart from rectification which involves heavy penalty u/s 271H % 234E.

Are there any options available for deductor? (like furnishing 26A which is only applicable to resident payee)