https://www.taxtmi.com/forum/issue?id=119944 A TDS credit recorded against the wrong PAN cannot be transferred by the deductee; only the deductor can correct the error by filing a revised TDS return via the TRACES portal using the Return Preparation Utility to amend the deductee's PAN so the credit reflects in the correct Form 26AS. Prospective declaration mechanisms requiring prior submission do not permit retrospective reallocation of credit after a return has been filed and processed. en-us Tue, 29 Apr 2025 12:21:43 +0530 Tue, 29 Apr 2025 13:51:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119944 A TDS credit recorded against the wrong PAN cannot be transferred by the deductee; only the deductor can correct the error by filing a revised TDS return via the TRACES portal using the Return Preparation Utility to amend the deductee's PAN so the credit reflects in the correct Form 26AS. Prospective declaration mechanisms requiring prior submission do not permit retrospective reallocation of credit after a return has been filed and processed. Discussion-Forum Income Tax Tue, 29 Apr 2025 12:21:43 +0530 https://www.taxtmi.com/forum/issue?id=119944