TCS u/s 194IA Slae of Immovable Property

AMBER (Student) (160 Points)

12 January 2019  
Sir
My Client has purchase flat and he is making payment in installment
When paying TCS u/s 194IA the PAN Of buyer has been mentioned instead of Seller Pan Number.
The same TCS has been credited in Buyer Form No 26AS instead of Seller account
Now I want to rectify the payment challan how to rectify the same. and what is procedure for change in pan number