TDS Single Challan – All sections, use upto 3 years – CBDT

TDS Single Challan – All sections, use upto 3 years – CBDT

TDS Single Challan – All sections, use upto 3 years – CBDT

Do you know that you can make a Single Challan for TDS –across – All sections, use upto 3 years

Even today, some companies are still depositing TDS, by 5 to 20 challans every month.

Dear Members,

This is an old news for some. But a BIG NEWS for many even now.

TDS compliance has a lot of problems. We know that

But…  Thankfully, Govt has already made that a bit easy.

You can Deposit all your TDS for different sections by one single Challan. That is a good relief for all of you. All Assessees, be it company, Firm, Proprietorship etc

CPC (TDS) has issued an advisory communication to all deductors who have used multiple challans in a month for payment of TDS. In its advisory, CPC (TDS) has discussed about three main points:

Payment of Tax Deducted under different sections of the Income Tax Act, 1961

  1. You can deposit TDS-Salary , TDS Contractor and TDS Professional by one single challan
  2. You can deposit TDS-Corporate and non corporate by one single challan

Example: The challan used for payment of TDS relevant to Section 192 of the Act can also be used for the purpose of reporting tax deposited under Section 194 of the Act also.

Now, with the new revised software, (Situation after Financial Year 2012-13) is that, Section quoted in Challan, at the time of depositing Tax deducted/ collected is irrelevant for the purpose of consumption in TDS Statement.

Payment of Tax Deducted for different Assessment Years:

In case tax has been deposited more than the required tax deducted at source for a particular Assessment Year, the excess amount of tax can be claimed in the following quarters of the relevant year. The balance amount if any, can be carried forward to the next year for claim in the TDS statement.

Example: If excess payment of Tax has been made in Quarter 1 of financial year 2013-14, the same can be used for Quarter 2, 3 &4 of F.Y. 2013-14 as well as for Q1 to Q4 of F.Y.2014-15. The excess amount of tax paid in Q1 of F.Y.2013-14 can also be used for payment of tax default of Q1 to Q4 of F.Y.2012-13.

Different challans used for the purpose of reporting multiple Deductees associated with different branches with same TAN:

The deductor may have used multiple challans for reporting multiple deductees associated with different branches, in the TDS Statement.

A single challan can be used for the purpose of reporting Tax Deducted for such deductees.

Example: If a company, has multiple branches with same TAN, payment of Tax Deducted can be made by a single challan and all the deductees can be tagged using the same.


Based on the above information, you may use a single challan in a month towards payment of Tax Deposited. For any assistance, you can also write to or call Income tax dept toll-free number 1800 103 0344.

Situation prior to Financial Year 2012-13

No change was possible, And Consumption of Challan in TDS Statement on the basis of Section quoted in the Challan details

Core Benefits

No need to make Multiple Payments,

•You can also pay round figure Rs 5 lakhs,

•You can “pay now” and “adjust” later




Suppose you have monthly approximate outgo of Rs 5,00,000.

Suppose some vendor bills are yet to be received


Some Bills are yet to be passed


Suppose the accountant in charge is “on leave to his village”

Simply, deposit a lumpsum say Rs 5,00,000 before the 7th of every month. And you can settle the things during e-filing
Better pay extra, that you can use in next months ( upto 1 next financial year )

That is a good News. Saves a lot of time. Lot of data entry. Lot of online payment time, and a lot of hassles.

Read an article on same topic at:

CBDT Source :

With Regards, Puneet Gupta and Sangeet Gupta, and all MLG Team members

If you have doubts you can contact us … this will let you know your Risks, your clarity, your safety, what is right, and what is not right, in your kind of business situation, Contact us

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