TDS PAYMENT UNDER DIFFERENT SECTION

This discussion clarifies the flexibility in adjusting Tax Deducted at Source (TDS) payments made under different sections. It addresses a scenario where a payment made under Section 194C was partially adjusted against Section 194J, with a remaining balance. The consensus is that such adjustments are permissible, particularly to prevent qualifications in the audit report. While some express concern about potential issues with the IT department or auditors, others argue that with sufficient balance in challans and correct filing, these adjustments are standard practice and auditors raising objections may be acting unreasonably.