Correction of Name and PAN in e-payment of tax

[Dinesh Vaidya]

I have wrongly made e-payment of Adv. Tax of Mr. A (PAN : AAA) Rs. 1,00,000/- in the name of Mr. B (PAN : BBB)

Bombay Aaykar Sampark Kendra and NSDL have informed that this mistake can be rectified by Mr. A's assessing office after satisfying him for the correctness. System Officer at local IT Dept has expressed the same view that all respective assesing officers are authenticated for making such correction in name and PAN of e-payment of tax. But the concerned assessing officer of Mr.A is not ready to do this. I need help in having any circuler, notification of any other guidlines issued by NSDL or CBDT.

Dinesh

[Surender Gupta]

AO should allow the taxpayer to rectify the mistake in Challan and should give credit to the genuine tax payer after verification of details as relevant for this purpose.

You may refer these circulars for intended purpose:

1. OLTAS INSTRUCTION

2.  Refunds

3.  Collection of Direct Taxes - OLTAS

AI Summary

Rectification of e-payment name and PAN: assessing officer must verify details and credit the correct taxpayer. The assessing officer is competent to examine supporting material, verify a genuine error in an e-payment challan, and effect rectification of name and PAN so that the correct taxpayer receives credit; administrative procedures relevant to this correction are set out in OLTAS, refunds and collection of direct taxes guidance.