Tax provision on foreign technicians service invoice

What is mentioned in Form 15CB? Have you filed eTDS return capturing this transaction?

In both the situations, what will be corrective steps? Please guide.

Here, in one case e TDS return is filed capturing this transaction.

Suppose, if not done, then could have action plan

Please guide

Where e-TDS return is filed

1. File a corrections statement and delete the entry

2. Post processing of correction statement, the challan will be shown as unconsumed. You can then adjust this challan against another party

Where e-TDS return is not filed, since the challan will be unconsumed as per TRACES, you can adjust the TDS amount against another party.