Tax query

Hi,

hello to everybody & all , this is my first post in ca club,

 If due to teachinical error in excel sheet an employer is deducted less TDS for the Three Quaters, but in last Qtr as recomputed his total income the TDS for the 3 month is equal to the employee 3 month salary.

pls comment, is there is  a law for the error are any peneality for this to any of the both.

Thanks in Advance.