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Tds challan excess payment

Nisha Yadav (Accounts exe) (455 Points)

12 October 2015  

Dear All,

Good eveng ..

I am filing tds return . In last quater i had deposited excess tds now i want to take balance tds in this quarter. 

Now I am counfused how to take last quater challan amount in this quarter. 

Do i need to enter the same challan in this quater?

Please help me 


 12 Replies

ujjaishravan (accountant) (212 Points)
Replied 12 October 2015

Yes, You can claim the excess amount paid earlier in this quarter by stating the same CIN details

ujjaishravan (accountant) (212 Points)
Replied 12 October 2015

But make sure how much balance in that challan, by seeing the "Unconsumed challans" through TRACES....

Shashank Upadhyay (Students) (288 Points)
Replied 12 October 2015

Y to make the transactions so complicated. TDS rates as specified in the act are minimum rates. If excess amount has been deposited by you, simply reduce excess amount so deducted from next payment to the deductee.

Chandan kumar (B.Com. (H) & CA FINAL and intrested to learn new thing)   (263 Points)
Replied 12 October 2015

Yes you can take credit in this quarter..

CMA. CS. Sanjay Gupta ("PROUD TO BE AN INDIAN")   (114102 Points)
Replied 13 October 2015

Friends,  CPC (TDS) team had communicated to their deductors through email on 10-09-2014 that there is no effect of Section Code mentioned in Challan and Deductor can deposit a single challan for payment of TDS deducted in a month.   There is no issue of Section Codes 94C, 94A, 94 J, 92A, 92B, 94H etc.  


Keeping in view of these important changes, every deductors should devote some time in reading the following communication of CPC (TDS) Team. 
Dear Deductor,
As per the records of the Centralized Processing Cell (TDS), it has been observed that you have usedmultiple challans in a month, for payment of Tax Deducted.
For Deductor's convenience, CPC(TDS) has established processing logic in the system that can accept a Single Challan for reporting of Tax Deposited in following circumstances :
  • Payment of Tax Deducted under different sections of the Income Tax Act, 1961:
     • The CPC(TDS) system gives credit of TDS against different sections of the Act, even though a specific section has been quoted in the challan.
     • Example: The challan used for payment of TDS relevant to Section 192 of the Act can also be used for the purpose of reporting tax deposited under Section 194 of the Act also. 
Situation prior to Financial Year 2012-13
Consumption of Challan in TDS Statement on the basis of Section quoted in the Challan details
Situation after Financial Year 2012-13
Section quoted in Challan, at the time of depositing Tax deducted/ collected is irrelevant for the purpose of consumption in TDS Statement.
  • Payment of Tax Deducted for different Assessment Years:
     • In case tax has been deposited more than the required tax deducted at source for a particular Assessment Year, the excess amount of tax can be claimed in the following quarters of the relevant year. The balance amount if any, can be carried forward to the next year for claim in the TDS statement.
     • Example: If excess payment of Tax has been made in Quarter 1 of financial year 2013-14, the same can be used for Quarter 2,3&4 of F.Y. 2013-14 as well as for Q1 to Q4 of F.Y.2014-15. The excess amount of tax paid in Q1 of F.Y.2013-14 can also be used for payment of tax default of Q1 to Q4 of F.Y.2012-13.
  • Different challans used for the purpose of reporting multiple Deductees associated with different branches with same TAN:
     • The deductor may have used multiple challans for reporting multiple deductees associated with different branches, in the TDS Statement.
     • A single challan can be used for the purpose of reporting Tax Deducted for such deductees.
     • Example: If a Bank has multiple branches with same TAN, payment of Tax Deducted can be made by a single challan and all the deductees can be tagged using the same.
Based on the above information, you may use a single challan in a month towards payment of Tax Deposited. For any assistance, you can also write to ContactUs @ tdscpc.gov.in or call our toll-free number 1800 103 0344.
CPC (TDS) is committed to provide best possible services to you.

Nisha Yadav (Accounts exe) (455 Points)
Replied 13 October 2015

Thanks @ MR. Sanjay Sir for this important information.. 

Haresh (Article) (47 Points)
Replied 13 October 2015

U can also adust that challan agaist deduction in F y 2014 15 and 2016 17 Aslo against any other than that section

ARJUN SINGHAL (CA Finalyst) (66 Points)
Replied 04 January 2017

TDS return for the F.y. 2015.16 already filed but now I have deposit a challan for the F.Y. 2015-16 instead of 16-17. what should i do beacause there is no carry forward in my TDS return for the F.Y. 2015-16. HOw can I claim in 2016-17

Murali.N (CA Final) (22 Points)
Replied 23 December 2017

Dear Arjun

Request for Online Rectification, then, Add the Challans to Year 2016-17 from 2015-16

Then if any Shortpayment is there, you can use the same amount

Replied 07 January 2018

Can a deductor get refund of tds if he pay extra tds in any month

Aien Noorul (Internal Audior) (35 Points)
Replied 26 January 2018

I would like to seek an URGENT CLARIFICATION regarding the Circular No. E/257 dated 12/09/2014 "CPC (TDS) Advisory to deductors making TDS payment through multiple challans in a month".  As per this circular it was advised that excess payment deposited to Government can now by utilized for the purpose of reporting tax deducted at source for the immediately preceding year or immediately subsequent year. 


Regarding the same i would like the following clarification:


1. Can the excess TDS deposited under AY 2017-18 (unconsumed amount) be used for closure of TDS deposit shortfalls for BOTH AY 2016-17 & TDS for AY 2018-19? 


We have deposited TDS (including interest) for all the 3 AY (16-17, 17-18 and 18-19) under the AY 17-18 and would like to obtain a clarification if the same challan can be utilized for ALL the 3 year.


 2. As per the new online process, the challan needs to be added to each of the AY. I would like to obtain clarification if the system allows the same challan to be added to all the AY to file necessary returns? Am i likely to face any issues?


3. If the same challan can not be added to multiple AY, is the refund of TDS challan possible if the same has been partially utilized/consumed? If yes, what is the process to be followed.


Need urgent help regarding this to be ensure compliance. An immediate response would be highly appreciated since the last date for filing Q3 return for AY 2018-19 is approaching fast in 2-3 days.

ujjaishravan (accountant) (212 Points)
Replied 01 February 2018

yeah., definetly you can use such Challan As specified in that circular. It was, however, adjustible for any assessment year in earlier period. But as of now, what you proposed to do is exactly possible. You can go ahead. Ensure you are not consuming amount more the challan has.

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