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Separate challan for education cess and tds amount

Yaman Jain (NA) (33 Points)

01 May 2014

While making a payment under section 192 for salary, we did not pay education cess and just paid the tds amount. When filing tds return, we realised this mistake and have subsequently made the payment of education cess through a different challan. Now how do we show this in the tds return ?

In sum, we have paid tds amount and education cess through two different challans for the same salary amount. How do we show this in the TDS return.

This query is similar to the query over here:
/experts/details.asp?mod_id=965760#.U2JS2KLQt_Y

Mods, please consider clubbing both queries if requried, thanks.

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6 Replies

niket (FINAL STUDENT) (82 Points)
Replied 06 May 2014

hey its pretty simple :

whatever amount you paid just divide it in tds and cess for both the challans .

your total amount is going to remain same it wont make any difference .

just do the reverse calculation and divide it in tax and cess.

1 Like

Income Tax Wala: (Fin. Expert) (Chartered Accountants) (2010 Points)
Replied 06 May 2014

Dear Yaman

you are not required to pay the tax amount and cess's seprately. just pay a TDS amount in a single challan.

when you file return of salary for TDS this tax amount, which you have paid, will be devided into income tax and applicable Ed. Cess and SHEC.

1 Like

Yaman Jain (NA) (33 Points)
Replied 06 May 2014

Niket: Thanks for the reply. Sounds good to me but there's a catch. Suppose I divide the amount into two parts (say 97x and 3x).

Wouldn't the system interpret that as I have over paid TDS on 97x and not paid education cess and then over paid education cess on 3x and not paid any TDS.

That is the system will be generating a demand on both heads?

Not quite sure how their software works. But at least your advice seems plausibly correct to me.

Tax Pandit : TDS and education cess both have been paid already. And through two different challans. The solution required is how to show this correctly in the E-TDS return.

Income Tax Wala: (Fin. Expert) (Chartered Accountants) (2010 Points)
Replied 06 May 2014

yaman

treat both the challans, that you have paid as income tax and eduction cess, as income tax and you will not face any problem.

Mohammad Kareemulla (2 Points)
Replied 27 July 2018

Hi Yaman,

I did the same mistake. Paid only the basic tax without educational cess. Now to proceed to correct this.

DO i need to pay edu. cess amount only again through a separate challan, by entering 3% amount towards the educational cess tab?

please guide me.

Thanks

kareem

Bharath Ng (2 Points)
Replied 07 November 2019

While making TDS payment for sec 94A i have wrongly mention the amount in education cess column instead of Basic tax column.Is the fine or need to make other payment.Please confirm.