How to adjust tds twice payment for section 194c

Dears,

Wrongly we have made twice payment of TDS under section 194C on 07/10/2013 for Rs. 442,155/-.

Can we adjust the same challan no in FY 2015-16 for Sep-15 payment for same section?

Pls confirm?

Regards,

Nilesh Jagtap

Replies (2)

Dear Nilesh,

When you make excees payments then same is always available for adjustment against same quarter or you can also adjust against another quarter by filing revised return. Once tax is paid then challan which is not yet utilised against tax payable. 

Dear,

 

If payment is made twice, than one challan will be unconsumed and the same will be available for use in another quarter under same section. You don't have to file revise return for the same. Just check at traces site whether the second challan is shown as unconsumed. You can use it at any time and any quarter.

 

Thanks and Regards

CA Mihir Mehta

9619272350

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