Excess TDS deposited due to double entry booked in TDS return

[milan bamal]

In the TDS return for FY 2025-26, Quarter 1, excess TDS credit was given to one deductee by mistake. Matter is that----TDS was to be deducted at 2% on Rs. 1,00,000, but instead it was deducted at 2% on Rs. 2,00,000. Even if the TDS return is revised, how can the benefit of the excess TDS deposited be claimed?

AI Summary

Excess TDS credit due to double entry raises the question of claiming the overpaid amount after revising the return. Excess TDS credit was reported in a quarterly return because the deduction was entered twice, resulting in tax being deducted on a higher amount than intended for one deductee. The issue concerns how the excess tax already deposited can be claimed or adjusted when the return is revised, and whether revision of the TDS statement by itself is sufficient to restore the correct credit position.