How Can I Correct Education Cess from 3% to 4% in TDS Returns and Challans?

madvinaveen
In FY2018-19, for all the first three quarters, the Education Cess was calculated and paid at 3% instead of 4%. TDS returns were also filed at 3% only. How can I correct the Education Cess amount to 4% in the challan and make the same correction in the TDS returns as well? Please let me know how the above corrections can be made.
Glidor
Query is not clear.

TDS under Section 192 (salary) does not need to be revised, but additional deductions will be payable in the present quarter. A 3 to 4% change has come to light with Budget 2019 (after the final submission of 3Q Returns). Old TDS returns will not be affected; however, the assessee will have to pay the additional SC.

For safeguarding, the deductor may calculate and deposit the additional amount in the present TDS challan and return.
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