While making the payment u/s. 192 (i.e. TDS on Salary) assessee had made excess e-payment on account of wrong entry in challan Rs. 47000/- instead of Rs. 4700/-
18 June 2009
Hi, You can not get the refund of excess payment made by mistake. The deductee can only get the refund. Issue the TDS certificate of full amount to deductee and then claim the refund from deductee.
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