Friends, In the new RPU 3.8 or FVU version 4.1 & FVU version 2.137 it has been clarified that in case deductor has deposited any TDS amount in a section code, the same can be adjusted in another section code.
For example, a TDS challan deposited under Section Code 192 (for salary) can be used for any other Section Codes like 193, 194 etc in the challan detail row.