Treatment of TDS after filling of TDS qtrly return

Pradeep Kumar Sarangi (Account Executive) (121 Points)

21 February 2023  
Dear Expert,

What is the treatment of TDS, whereas filling of TDS qtrly return during April-June for the FY 22-23 in case of non deduction of tax ?
one of my client who made an advance payment to the vendor but forgot to deduct TDS at the time payment and submit the TDS return. Now, he is deducted TDS on such amount and payment the challan with interest @ 1% on the 4th qtr of the FY 2022-23.
is it right process to book the amount on 4th qtr of TDS return or need to revise the TDS return for the 1st qtr where payment has been made ?

pls suggest.