How to claim wrongly deposited challan under income tax?

In this blog, we are going to discuss, How to claim “wrongly deposited challan under income tax?”

Generally, to claim the credit of the wrongly deposited challan, you need to rectify it so that the income-tax department (the Department) can give you the credit of it.

We are going to discuss, How to rectify the challan if wrongly deposited in TDS/TCS (i.e. CHALLAN NO./ITNS 281) instead of NON-TDS/TCS (i.e CHALLAN NO./ITNS 280)?

The important or unique point in this type of mistake is that the payment has been made under the TAN No. instead of PAN No.

Usually, We can rectify the mistake from the TRACES portal by ourself or we can request the TDS department in writing to rectify the challan having mistakes/errors like TDS Challan paid under the Wrong section, wrong TAN is entered in challan while making the payment, etc.

But when it comes to the mistake about which we are discussing then the TDS department is not authorized to rectify such mistakes on its own. Therefore, we need to file a reply having tile “TAN TO PAN CORRECTION*” to the Assessing Office having PAN Jurisdiction of the assessee.

After submitting the reply, A.O. will send a request to the TDS department to transfer the respective challan from TAN to PAN.

Once the request has been received by the TDS authority, they will accept the transfer request and then the said challan will be shown under the PAN.
Make sure that the challan must be unclaimed before filing an application for “TAN TO PAN CORRECTION”.

Afterward, the A.O. needs to send another request for the correction of “Type of Payment*” under which the challan actually needs to be paid.

* Type of Payment:
(100) Advance Tax
(102) Surtax
(106) Tax on Distributed Profit
(107) Tax on Distributed Income
(110) Secondary Adjustment Tax
(111) Accretion Tax
(300) Self Assessment Tax
(400) Tax on Regular Assessment

Once the above-mentioned procedure is done, the A.O. will give you the credit of the challan wrongly paid earlier.

*APPLICATION FORMAT FOR TAN TO PAN CORRECTION

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