Many times, it happens that we pay Income tax challan online or through bank and the details of challan are entered incorrectly, and challan gets paid.
This mistake could be in relation to assessment year mentioned in the income tax challan or self-assessment tax challan paid as tax on regular assessment or PAN has been incorrectly mentioned.
If any of the above issue happens it becomes difficult to take credit of such challan while filing the Income tax return and hence, we need to get the challan corrected before filing the Income Tax return or taking credit of such Income tax challan.
Below are the steps which can be used to make correction in the challan:
Income tax department receives tax collection data as uploaded by the bank.
The fields that can be corrected by the Taxpayer through Bank are tabulated below
| Sl. No. | Type of Correction on Challan | Period for correction request (in days) |
|---|---|---|
| 1 | PAN/TAN | Within 7 days from challan deposit date |
| 2 | Assessment Year | Within 7 days from challan deposit date |
| 3 | Total Amount | Within 7 days from challan deposit date |
| 4 | Major Head | Within 3 months from challan deposit date |
| 5 | Minor Head | Within 3 months from challan deposit date |
| 6 | Nature of Payment | Within 3 months from challan deposit date |
Note :
- Above correction mechanism is applicable only for physical challans with deposit date greater than equal to September 1, 2011.
- Any correction request initiated by the taxpayer after the time limit specified above shall be rejected by Bank.
For rectifications in challans paid through online mode (internet challan), taxpayer may contact their concerned Assessing Officer (AO) of the Income Tax Department (ITD).
For more details on Challan Correction Mechanism, taxpayer may visit Income Tax Department website (https://www.incometax.gov.in/) and contact Aaykar Sampark Kendra (ASK) on Toll Free No. 1800-180-1961.
Please note that whenever you will go for correction of challan in majority cases the income tax officer might ask for and Indemnity Bond which would mention that this challan has not been consumed by you if the correction is with related to any field other than PAN.
If the correction is in relation to PAN the officer might even ask you to get a No objection letter from the person in whose PAN this challan has been deposited that the person shall not claim this challan.
You need to get this indemnity Bond printed on a judicial stamp paper of an appropriate amount for which you can contact an advocate who can guide you. However, it is recommended to meet the assessing officer before preparing the indemnity bond.
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