While depositing the TDS on dividend paid to non -resident  the assessee deposited the taxes vide challan No 280 which is applicable for payment of advance tax , self assessment tax , tax on  regular assessment , tax on distributed income unit to unit holders  etc. The tax ought to have been deposited  under challan No 281  . The AO has raised the demand for short payment of taxes . On appeal CIT(A) dismissed the appeal . On appeal the Tribunal directed the Authorities to correct the demand due to deposit of TDS by wrong challan . The Tribunal also directed the concerned authority to make every possible endeavour of carrying out the necessary correction in the challan within a period of 2 months from the date of receipt of the order and grant the relief as per law .( TS-963 -ITAT -2022) ( AY. 2021 -22)