If excess payment of Tax has been made in Quarter 1 of financial year 2013-14, the same can be used for Quarter 2,3&4 of F.Y. 2013-14 as well as for Q1 to Q4 of F.Y.2014-15. The excess amount of tax paid in Q1 of F.Y.2013-14 can also be used for payment of tax default of Q1 to Q4 of F.Y.2012-13.
Different challans used for the purpose of reporting multiple Deductees associated with different branches with same TAN:
The deductor may have used multiple challans for reporting multiple deductees associated with different branches, in the TDS Statement.
A single challan can be used for the purpose of reporting Tax Deducted for such deductees