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    <description>The e TDS return permits reporting of excess TDS deposited and provides a facility to carry forward unutilised balances for adjustment against future TDS liabilities within the same financial year. Excess deposits made in the last quarter month cannot be adjusted in the next financial year, prompting the taxpayer to seek options for refund or other administrative remedies.</description>
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      <description>The e TDS return permits reporting of excess TDS deposited and provides a facility to carry forward unutilised balances for adjustment against future TDS liabilities within the same financial year. Excess deposits made in the last quarter month cannot be adjusted in the next financial year, prompting the taxpayer to seek options for refund or other administrative remedies.</description>
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