Correction of 26QB tds return due to cancellation of property deal.

Krishna (Assistant) (656 Points)

03 January 2023  
sir; an assessee agrees to buy flat accordingly he deduct tds 1% & file 26QB return. Later on that deal cancelled & since that deal is cancelled the seller has neither included this sales in his ITR nor claimed tds. Now buyer trying to file refund request in form 26B but refund can be claimed only if that tds payment challan remains unutilised. since in this case since the challan already linked with 26QB he cannot place refund request. How to cancel that form 26QB return ?? There is an option to 26QB correction but amount credited nil is not accepting. How to claim this refund. please Advice 🙏 thanks.