Tds unclaimed challans

Dear Sir

You could adjust unclaimed TDS amount Against

1. Due arise in last year (within one year) From the date of Payment.

2. Due arise in next year (within one year) from the date of payment.

You need to revise your TDS return by selecting the challan showing excess balance.

procedure will be same as Revise Return of TDS.

Thank You Jay for this piece of information.

But I am already aware of this provision and this is applicable for adjustment of TDS payment.

What I am here asking fis that whether can excesss payment against interest liability raised for late payment of TDS?

Hope you got my point.

Dear Sir

Already got you point. As u also know there is no any referenced section/ provision for adjustment of excess TDS amount against Fees or Panalty.

I was also raised to the same query to adjust this excess amount to TDS CPC and they had suggested that adjustment.

TDS CPC 0202-721-8080