alleryStart learning →Under 194A(4), the payer may adjust the deduction to correct
AEarlier excess or deficit
BA change in the PAN
CA delay in the return
DA revision of the rate
Answer & Solution
Correct answer: A. Earlier excess or deficit
Sub-section (4) lets the payer increase or reduce the amount to adjust excess or deficiency from a previous deduction or failure to deduct.
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