Excess TDS deposited. Can the same be adjusted against the next month TDS liability.

Ashwini (CA Final student) (78 Points)

03 September 2020  

Hi today I paid TDS u/s 92B on salaries  paid the month of August, 2020. But by mistake I paid one lakh excess. My question is can this one lakh amount be adjusted  agains the TDS liability on salaries payable for the month of September. Will the TDS RPU for this quarter accepts if the salary credit is 30th september and challan payments date prior to it (i.e today's date).

Please  let me know the procedure too.