Tds return after disallowance under section 40(i) (ia)

If Disallowance of expenditure under section 40(a)(i)( for non deducting TDS on relevant exp) is made during previous year and then subsequently depositing  relevant TDS of earlier years, for claiming related expenditure allowable  during current year after depositing TDS on that expenditure, how and in which year Payee CAN  get Relevent Credit of amount of tds, if Payer files the Revised TDS return during current year? Or Payer has  to file the revised TDS returns of respective years in order to enjoy relevant credit by PAYEE? Please advise .