Challan Correction Mechanism

By | July 3, 2015

On Line Tax Accounting System (OLTAS), every direct tax payments done are transmitted to tax information network on daily basis by all the collecting banks over data transmission process. In the digital world all most all the tax payments are done online but in cases tax payer uses traditional method of tax payment i.e. physical challans. Currently, the banks are allowed to correct data relating to only 3 fields only and those are challan amount, major head code and name. The other errors can only be corrected by the assessing officers.

All the challan fields are entered by the tax payer at the time of online or in physical challan payments. But accidentally it may happen that the important information entered while online payment has any mistake/error OR it may happen that while uploading the information on tax network bank had made mistake. All that can be correction is possible; this article will lay down the procedure and process that helps you to correct all such mistakes/errors.

Procedure of challan correction by banks (for physical challans):

To possible procedure in this scenario, a Challan Correction Mechanism for physical challans has been put in place. Under this mechanism, any tax payments made after 01 Sept. 2011, the below mentioned fields can be corrected concerned bank branch:

  1. Assessment Year
  2. Total Amount
  3. TAN/PAN
  4. Major Head Code
  5. Minor Head Code
  6. Nature of payment (TDS Codes)

On the request of correction by tax payer, the bank branch officer can make the correction. The period for such is as follows;

Field name Period of Correction Request (from Challan Deposit Date)
Assessment Year 7 days
Amount 7 days
TAN/PAN 7 days
Major head Within 3 months
Minor head Within 3 months
Nature of payment Within 3 months

With the above time period there are few conditions that bank has to follow while doing any correction. Those conditions are as follows:

  1. No name correction permitted.
  2. Minor head, Major Head & Assessment year correction is not allowed simultaneously. Also any combination of correction of Minor Head/Major head and Assessment Year together is not allowed.
  3. PAN/TAN correction will be allowed only when the name in the challan matches with the name as per the PAN/TAN database.
  4. The change of amount will be permitted only on the condition that the amount so corrected is not different from the amount actually received by the bank and credited to Govt. Account.
  5. For a single challan, correction is allowed only once. However, where 1st correction request is made only for amount, a 2nd correction request will be allowed for correction in other fields.
  6. There will be no partial acceptance of change correction request, i.e. either all the requested changes will be allowed, if they pass the validation, or no change will be allowed, if any one of the requested changes fails the validation test.

Procedure for correction:

  1. The tax-payer has to submit the request form for correction (in duplicate) to the concerned bank branch.
  2. The tax-payer has to attach copy of original challan counterfoil.
  3. In case of correction desired for challans in Form 280, 282, 283, the copy of PAN card is required to be attached.
  4. In case of correction desired for payments made by a tax-payer (other than an individual), the original authorization with seal of the non-individual taxpayer is required to be attached with the request form.
  5. A separate request form is to be submitted for each challan.

Procedure of challan correction by Assessing Officers (both physical and e-payment challans)

After the window period available to banks for challan correction, the assessee can make a request for correction to his assessing officer, who is authorized under the departmental OLTAS application to make such correction in challan data in genuine cases, to enable correct credit of the taxes paid, to the concerned assessee account.

 Assessee can make correction application to assessing officer in the following format.

To

The Branch Manager,

…………………………. (Address of Branch)

Taxpayer Details :

Taxpayer Name :

Taxpayer Address :

Taxpayer TAN/PAN :

Name of Authorized Signatory (in case of non-individual taxpayer);

Sub : Request for Correction in Challan No: 280/281/282/283

Sir/Madam,

I request you to make corrections in the challan data as per following details:

Challan Details:

BSR Code Challan Tender Date (Cash/Cheque Deposit Date) Challan Sl. No.

Correction fields:

Sl. No. Fields in which correction required Please Tick Original Details Modified Details
1. TAN/PAN (10 digit)
2. Assessment Year (YYYY)
3. Major Head code (4 digit)
4. Minor Head code (3 digit)
5. Nature of Payment (3 digit)
6. Total Amount (13 digit)

Note: Please tick against the relevant fields where changes are required.

Signature

Tax payer/Authorized Signatory

Date

Note:

  1. Attach copy of original challan counterfoil.
  2. In case of correction to challan 280, 282, 283 attach copy of PAN card.
  3. In case of a non-individual tax payer, attach the original authorization with seal of the non-individual tax-payer.
  4. The request form for correction is to be submitted in duplicate to the bank branch.
  5. A separate request form is to be submitted for each challan.

85 thoughts on “Challan Correction Mechanism

  1. SANTOSH

    Bank Branch Manager and web center Bangalore of Corporation Bank was Denied to make amendment in nature of Payment Typing mistake on the same day of payment . i was type 94A instate of 94H and paid the TDS Payment on Dated:28.04.2016 by on line from my current account.

    Reply
    1. TaxGuru Post author

      Now a days with change in TDS returns validation you can use any section code challan for any other section code payment as long as its in same fy. There is no need to have one to one relation for nature of payment with tds payment section code.

      Reply
      1. Kavya

        DEAR SIR,

        WE WRONGLY ENTERED TAN NUMBER AND PAID TDS THROUGH INTERNET BANKING ON 22/01/2018,CANARA BANK SAYS THEY HAVE NO PROVISION TO RECTIFY .MOST OF SITES SHOWING BANKS CAN RECTIFY IT WITH IN 7 DAYS.KIDLY HELP..

        Reply
        1. TaxGuru Post author

          Hello Kavya,

          You are right bank can do the correction process upto 7days. After that you need to approach to concern TDS officer along with following
          1. Request letter
          2. Affidavit on Rs. 100 stamp paper stating that you have paid the TDS with incorrect TAN
          3. You also need to approach to that incorrect TAN party for their NOC
          4. Bank statement showing the payment of TDS
          5. Copy of the challan

          Reply
  2. Anil

    Please guide us. we made payment on 06.04.2016 94 c be off off 26 QB is possible to make correction .because we have to issue 16b to party .please guide us

    Reply
  3. Nazir

    I have paid challan online just now. But by mistake paid amount under the head “Education Cess” instead of “income Tax”.

    Reply
    1. TaxGuru Post author

      You will still receive the credit of taxes paid. Just mention the correct challan details in the ITR.

      Reply
      1. Rajany

        While online payment time wrongly selected major head company instead of non company. How to rectify it

        Reply
        1. TaxGuru Post author

          Hi Rajany,

          Nothing to worry here, type of deductee on challan does not create any problem while applying the TDS in TDS return. Your return will be accept by TIN center and it will be processed without defaults.

          Reply
  4. s. narsing rao

    I made Self assessment challan in another’s name by mistake how to rectify it kindly give advice

    Reply
  5. Vaibhav Jain

    While filling Form 281, in the category of Payment Type, I wrongly chose 94c (COntractor and SubContracor), instead of Interest Payment.

    How do i correct it.

    I have done etax payment online.

    Reply
    1. TaxGuru Post author

      Now there is no such differentiation in the payment code. You can use any challan against any mode of the tds deduction.

      Reply
  6. rooban antoniraj

    From which portal or website a banker can correct the assessment year
    Pls reply

    Rooban

    Reply
  7. Vinayachandran

    While making e-payment, minor head code was mistakenly typed as 200 instead of 400. The payment was towards TDS on sub contractors. Except this error all other codings were absolutely correct. What to do now. Kindly advice.

    Reply
  8. Amit

    I paid SAT against my savings interest. I selected “Interest TAX” as option in form 282 instead of form 280. I know I made a mistake. I have made this payment online from my ICICI account e-Pay Tax option. I filed my ITR using e-Filling option. I have got the demand notice from CPC Bangalore. I checked with CPC regarding rectification of challan form but they asked me to visit AO for any corrections. Please let me know if I can do something online using my e-filling account or traces, or do I need to visit my local AO?

    Reply
  9. Nidhi Soni

    Hi, I paid TDS for rent on wrong source of form.

    I need to check (021)Non- company’s deductees instead I marked (020)Company’s deductee.

    Kindly guide me whether I need to change it or not, If yes how to correct it.

    Reply
    1. TaxGuru Post author

      For filing of TDS return it does not make any issue. You can file the return. In my opinion no need to go for correction.

      Reply
  10. Gowri

    How to change pan no of physical tds challan which is done in last September
    Is it possible after seven days?

    Reply
  11. Simranjeet singh

    I am from vijaya bank patiala.while making online challan payment under 94 a i have entered tan of our other branch.what is procedure of changing tan

    Reply
  12. Pallavi

    While making payment , A.Y. was mistakenly typed as 2016-17 instead of 2017-18. the payment was made in 7.7.16 after that we have not able to file TDS Return for some reason. How can A.Y. will change. Kindly advice

    Reply
    1. TaxGuru Post author

      You should first approach to bank within 7 days of payment. If the period of seven days are expired than you should approach to respective assessing officer with the details of payment and request letter.

      Post 7 days only assessing officer has a power to make the correction.

      Reply
      1. Nishant

        I stay different city (Bangalore) than that of my assessing officer (Chennai). Could u please suggest how can approach assessing officer for change assessment year correction. can i contact via post? Also after correction done by officer to channal ,what action I need to take?

        Reply
  13. Pallavi

    While making payment , A.Y. was mistakenly typed as 2016-17 instead of 2017-18. the payment was made in 7.7.16 after that we have not able to file TDS Return for some reason. How can A.Y. will change. Kindly advice what to do

    Reply
    1. TaxGuru Post author

      You should first approach to bank within 7 days of payment. If the period of seven days are expired than you should approach to respective assessing officer with the details of payment and request letter.

      Post 7 days only assessing officer has a power to make the correction.

      Reply
  14. UCO BANK

    sir,
    While filling Form 281, in the category of Payment Type, I wrongly chose 94h. but correct is 92A HOW TO RECTIFY THIS ANY MODIFICATION ALLOW IN PLZ SIR TELL ME WHICH WEBSITE

    How do i correct it.

    Reply
    1. TaxGuru Post author

      You should first approach to bank within 3 months of payment for such correction. If the period of 3 months expired than you should approach to respective assessing officer with the details of payment and request letter.

      Post 3 months only assessing officer has a power to make the correction.

      Reply
  15. ashok

    sir when i make payment of tax i entered last digit of my pan wrongly now how i can rectify it

    Reply
    1. TaxGuru Post author

      You should first approach to bank within 7 days of payment. If the period of seven days are expired than you should approach to respective assessing officer with the details of payment and request letter.

      Post 7 days only assessing officer has a power to make the correction.

      Reply
  16. Rose

    Can u please specify the exact process to be done in Traces for correcting major head?

    Reply
  17. Ketan

    I deposited Advance tax through physical mode at bank in the AY 2012-13. Recently, i came to know that the bank employee has wrongly entered my PAN in the system. I have my correct challan copy stamped by the bank with correct PAN. So, this payment also doesn’t show in 26AS and therefore i have received a demand notice.
    What should i do ?

    Reply
    1. TaxGuru Post author

      You can produce the copy of challan with copy of demand notice to concern AO. The AO can you give you the credit of tax which was paid.

      Reply
  18. SIDDHARTH KATIYAR

    I paid my fathers income tax in challan itns 286 instead of challan itns 280. i know i made a mistake. I have made this payment by online throw icici e-pay banking IN KANPUR. I want change my challan itns 286 to challan itns 280. All data are correct .Can u please specify the exact process to be done. AY is correct.

    Reply
  19. SIDDHARTH KATIYAR

    Can u please specify the exact process to be done in Traces for correcting major head?

    Reply
  20. SIDDHARTH KATIYAR

    I paid my fathers income tax in challan itns 286 instead of challan itns 280. i know i made a mistake. I have made this payment by online throw icici e-pay banking IN KANPUR. I want change my challan itns 286 to challan itns 280. All data are correct .Can u please specify the exact process to be doTAxpayers counterfoll
    PAN : AGSPK8737C
    RECEIVED FROM SUSHIL CHANDRA KATIYAR. AY is correct.

    Reply
    1. TaxGuru Post author

      You can approach to your concern AO for correction of challan #. Now a days the email ID of concern AO is also available in the my profile section on IT account. Please write email to him he can correct the challan number.

      Reply
  21. Siddharth

    I paid my father income tax challan ITNS 286 .change to income tax challan ITNS 280 .I had made a mistake .I pay by e-internet by icici . AY is correct. but challan no. is incorrect.what i do?

    Reply
  22. KHOKAN PATRO

    is it possible to change the assessment year in a challan raised under code 280 through online, still return not uploaded, waiting for filing return after rectification of challan.

    Reply
  23. KHOKAN PATRO

    is it possible to change the assessment year in a challan raised under code 280 through online, still return not uploaded, waiting for uploading return after rectification of challan.

    Reply
  24. Antaram Padhan

    Payment has been made with other TAN number instead of our TAN in 2015-16. The Govt office is facing the problem for which we have paid the tax wrongly . How to rectify wrong payment fot TAN. Kindly guide. Antaram Padhan- 8658153740. antarampadhan@gmail.com

    Reply
    1. TaxGuru Post author

      You can approach your concern TDS AO with copy of challan and the bank statement which shows the payment entry. Also mention in your covering letter for correction of TAN.

      Reply
  25. Nishant

    Sir,I stay in different city (Bangalore) than that of my assessing officer (Chennai). Could u please suggest how can approach assessing officer for assessment year correction in challan 280. can i contact via post? Also after correction done by officer to challan ,what action I need to take?

    Reply
  26. Juhi

    Sir, while filling challan 281, in the category of payment type, I wrongly choosen 94C instead of 92B for salary
    Tds.
    Kindly guide me how to rectify it.

    Reply
  27. Praditpa Kumar Sahoo

    I have paid Rs.32,632.00 through SBI online payment on 03.04.2017 under section 94B. But the correct section is 92B. Please guide me what I will do to change the section.

    Reply
  28. Jyothi

    Sir,
    In our company a staff remitted his self assesing tax mistakely in our TAN No. using challan 281 instead of remitting it in his PAN on 02-05-2017 for the financial year 2016-17. But this will create complication to our TDS for late payment. When he went to the bank for remitting the tax bank has received the payment with out the signature of our authority and credit it in our TAN.Is there any provision to correct the Challan and the tax can credit to the PAN No. itself.

    Reply
  29. Prashanth

    Sir , i have made online payment to I.T 6CE instead of 92A how to correct it through online , or to whom to approach

    Reply
  30. sameer

    i am govt teacher .. and i want to fill TDS challan but i dont know what type of HEAD is used for filling challan .. so please give me the answer which type of HEAD is used …

    Reply
  31. PRADIP LAL

    dear sir.
    i make payment of 94 h by mistake
    i mark 021 non company deductee insted of company deducee(020)
    Kindly guide me whether I need to change it or not, If yes how to correct it.

    Reply
    1. TaxGuru Post author

      Don’t worry you will still be able to link the challan in your TDS return. Now there is no specific requirement to fill challan by section and by minor deduction code.

      Reply
  32. Sudip

    Hello,

    I have filled the Form26QB for filling up TDS of 1% while buying a property but instead of selecting Income Tax , I selected Fees…so Now in the generated Challan Under the section Details of Payment ..Income Tax 0.00 But Fees 3300…I need to get the Amount 3300 under the Income Tax head instead of under Fees…How do I do it ?

    I made the payment online through My ICICI bank…

    Can It be changed by Bank as its just 2 days passed so far OR can it be changed via TRACES website ? Please help

    Reply
  33. Sunil

    Hello Sir,

    I have chose Challan 286 instead of 280 and made online payment on 03/08.2017. How can I change the Challan to 280 ?
    Please guide me.

    Reply
  34. Ashok Kr.Chakraborty

    Sir,
    While making the online payment of self-assessment tax for the assessment year 2016-17 on interest on Bank deposit through State bank of India Net banking, I wrongly mentioned Major Head 0024 & Minor Head 300 instead of Major Head 0021 & Minor Head 400 in challan no ITNS 280. But I failed to rectify the error through IT online or the IT office directly. Please advise me how can I rectify this error?

    Reply
  35. Sriram

    Sir , i made TDS payment for property that i bought. However when remitting the tax online TDS group was mistakenly choosed as TDS for Rent instead of TDS for Sale of Property. How do i get this corrected. Pls help.
    Can this be done in Traces by the buyer ?

    Reply
  36. Parag

    While making e-payment under challan 280, minor head code was mistakenly selected as 107 (Tax on distributed income) instead of 100 (Advance tax). Except this error all other details are absolutely correct. What to do now. Kindly advice.

    Reply
  37. Rajesh

    While making TDS challan payment online we mistakenly typed wrong TAN. How can we change the TAN number in the challan . Please advice?

    Reply
    1. TaxGuru Post author

      You are right bank can do the correction process upto 7days. After that you need to approach to concern TDS officer along with following
      1. Request letter
      2. Affidavit on Rs. 100 stamp paper stating that you have paid the TDS with incorrect TAN
      3. You also need to approach to that incorrect TAN party for their NOC
      4. Bank statement showing the payment of TDS
      5. Copy of the challan

      Reply
  38. gupta

    wrongly I had paid the taxes through challan no ITNS286 instead of ITNS280. hence the tax paid amount is not reflected in 26AS. How to transfer the paid tax amt to ITNS280 from ITNS286. Please guide

    Reply
  39. Dinesh Chandra Sharma

    I had deposited 1% TDS physically against the total amount of installment as buyer in 2013 but now in 2018, I came to know that 1% TDS has been deposited in PART-C Other than TDS or TCS instead of PART-F Sale of Immovable Property (Buyer or Tenant) and also indicating Financial Year and Assessment Year one year back inadvertently as 2012-13 & 2013-14 respectively. Now what I will have to do.

    Reply
  40. Ashish A Shah

    Please guide I have wrongly paid TDS for f. Y 2017-18 of January 18 of payment of TDS of Professional Services (Non Corporate) in Corporate Assessed Head. How to rectify the same

    Reply
    1. TaxGuru Post author

      Hello Ashish,

      You can do the online correction, please login to traces and navigate to statement/payment page. Under that you will have option to “Request for OLTAS challan correction”. Please follow the steps.

      Also note the deductee type does not make any difference while applying challan in TDS return.

      Reply
  41. Annapurna

    sir i am a banker while paying tax of a customer i wrongly entered TAN 10 days back I did this how can i rectify plz suggest me

    Reply
  42. ASHOK

    While making the challan payment bank has entered the wrong BSR CODE for the challan kindly specify how to change the bsr code in the challan and secondly the challan (Income ) belongs to last F.Y. 16-17 but paid to bank in Current Year 17-18.

    Reply
  43. Nisha

    Dear Sir

    While making the direct Self Assessment Tax I had put the entire amount under the Payment Type – Income Tax. But actually it should have been a combination of Income Tax and Interest. Overall the amount paid is correct only.

    Will the wrong payment type create an issue?

    Reply
    1. TaxGuru Post author

      Hello Nisha,

      Nothing to worry you will get the credit of total tax paid. The tax head will not make any issue.

      Reply
  44. manaswini

    I paid amount of late fee u/s 234 E in the column of surcharge , is there any solution to rectify the challan by changing amount in surcharge column to late fee u/s 234E?

    Reply
  45. Naveen Bhagat

    Dear Sir,

    I have deposited the TDS online u/s 192 B but while making the payment i had selected Major Head 0020 company deductees instead of 0021 Non company deductees, So please suggest me whether there will be any problem in filling of TDS return at the time of matching of TDS challan details, if yes then how to i can correct this mistake.

    Reply
    1. TaxGuru Post author

      Nothing to worry on this……….The payment will be settled while preparing and filing the return. OLTAS challan matching will work and no demand will be generated. Your return will processed without default.

      Reply
  46. Akash sonkar

    Due to network issue one ITNS280 challan of rs72000 was remitted twice, how can I rectify that or any procedure so that the 2nd time remitted amount of Rs72000 can b modified to any other individual pan who also want to submit advance tax

    Reply
  47. Kamalesh

    Made mistake to put right PAN during online adv tax payment for fy 17-18.AO is saying correction is possible only after 1st april 2018.is it right.pl help.

    Reply
    1. TaxGuru Post author

      Hello Kamlesh,

      Please approach to Bank to correct the PAN, bank can perform this correction measure upto 7 days from the payment of tax. If the 7 days of window lapse then AO can make the necessary correction by complete request. In my opinion AO can perform the correction any time.

      Reply
  48. AG

    While making e-payment, minor head code was mistakenly chosen as 200 instead of 400. The payment was towards TDS u/s 195. Except this error all other codings were absolutely correct. What to do now. Kindly advice.

    Reply
    1. TaxGuru Post author

      Hi AG,

      Please login to traces and navigate to statement / payments page. In that page you will get option to correct the “Request for OLTAS Challan Correction” try to complete the correction process from there. If this option does not help then you need to write request letter to concern TDS officer along with copy of challan and the bank statement showing the payment entry.

      Reply
  49. Rajesh kamble

    while filing advance tax of my dad by online on 15th march by mistake i have entered 3% of education cess charges under the head of surcharge what should i do to correct it.please help me out. will it be Cost me any penalties or notice from IT.

    Reply
    1. TaxGuru Post author

      Hello Rajesh,

      Nothing to worry here……income tax department while giving the credit they consider the total payment made by the taxpayer irrespective of account head of tax. Don’t worry you will get the complete credit of tax paid.

      Reply
  50. TSELEK

    HELLO SIR,

    I AM MAKING PAYMENT OF TDS FOR THE FIRST TIME AND I DID SOME MISTAKE WHILE MAKING PAYMENT. WE ARE RUNING ONE MANUFACTURING UNIT, SO WE HAVE FACTORY AS WELL AS OUTLET. SO I DEDUCT TDS ON FACTORY AND OUTLET AND DULY SUBMITTED MY TDS PAYMENT TOGETHER IN ONE CHALLAN AND MY ERROR IS AND I HAVE SELECTED COMPANY DEDUCTEE IN MY CHALLAN-281 UNDER SECTION 194I

    Reply
    1. TaxGuru Post author

      I assume you have one TAN for both factory and outlet. Further nothing to worry here…..you can use OLTAS online correction feature and request for challan correction online.

      Reply

Leave a Reply

Your email address will not be published. Required fields are marked *