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Income Tax - Highlights / Catch Notes

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Short payment of TDS u/s 195 - error in depositing TDS under the ...

Case Laws     Income Tax

December 15, 2022

Short payment of TDS u/s 195 - error in depositing TDS under the wrong challan - office of DCIT (OSD) TDS has escalated the issue to CPC – TDS for either necessitating the required changes in the challan from the backend or enabling the system to allow the TDS–AO to do the same from his login at TRACES AO – Portal. Therefore, we deem it appropriate to direct the concerned authority to make every possible endeavour of carrying out the necessary correction in the challan within a period of 2 months - AT

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