Reversal of Income Tax Amount Deducted

Hi Experts,

I have come across a strange scenario. Please help me with your expert opinion on it.

To some employees, large amount of one time payment is done in one month on which Tax is deducted. Now in next month, realizing the mistake amount was reversed, but since Income Tax is already deducted on that amount there is no enough balance. amount is so large that Employee cannot be asked to take refund from Income Tax Department.

For ex., In the month of december lets say 100000 is paid by mistake as one time payment on which Tax is deducted. In the month of January realizing that only 50000 was to to be paid, 950000 is reversed but system is not allowing that. There is not sufficient balance to recover the amount since Tax on that amount is already deducted.

To reverse the Tax deducted amount, do we have any approach.