Tds adjustment for another pan

TDS deducted and paid against payment to AAA(individual)- subcontractor during 2017-18.

now he had come with a request, that he want some of the payment made to AAA- name-individual- to BBB-registered as company with PAN.

The PAN for BBB was procured in Dec2017-   the reason is some of the payment made to AAA- was in April-may-sep-2017. so whether these amount also could be transfered  to BBB - when BBB was not having PAN at that time. what is the procedure for the same. revision of return etc. any interest is payable or any other such  charges are there or not. pls clarify.

thanks