https://www.taxtmi.com/forum/issue?id=120884 Excess TDS arising from a double entry in the TDS return may be regularised by filing a correction statement and reconciling the credit reported for the deductee. If the excess credit continues to reflect in Form 26AS, the deductee may claim it in the return of income; if the corrected statement reduces the credit, the deductor may seek refund through the prescribed mechanism, subject to supporting documents and confirmation that the deductee has not claimed the credit. Consistency between the revised return and the TDS certificate is required. en-us Thu, 23 Apr 2026 11:06:42 +0530 Thu, 23 Apr 2026 22:09:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120884 Excess TDS arising from a double entry in the TDS return may be regularised by filing a correction statement and reconciling the credit reported for the deductee. If the excess credit continues to reflect in Form 26AS, the deductee may claim it in the return of income; if the corrected statement reduces the credit, the deductor may seek refund through the prescribed mechanism, subject to supporting documents and confirmation that the deductee has not claimed the credit. Consistency between the revised return and the TDS certificate is required. Discussion-Forum Income Tax Thu, 23 Apr 2026 11:06:42 +0530 https://www.taxtmi.com/forum/issue?id=120884