TDS EXCESS PAYMENT

This is possible, only if, the excess amount has been paid in a separate challan. You can apply to your assessing officer to change the section code and utilise the challan accordingly.

However, if the total remittance, including the excess are paid in single challan, it is advisable to issue certificate including the excess amount to the deductee. More over, adjustment against against other section is not possible in this case.

I agree with Mr Shyam