Payment of less than rs.100/- short deduction/payment of tds

A justification report has been generated for F.Y. 2012-13 for 4th quarter (form 24Q) for short deduction as well as short payment of TDS, Rs.27 & Rs.12 respectively.  Can help of instruction no.8/2010 of 08/12/2010 be taken and not pay these both?  What about revising the TDS return of the relevant quarter?

Thanks,

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Whats Instruction No. ??

 

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