When you have filed your TDS returns with NSDL, you might realize that there is a fault in the returns. These faults can be due to different reasons like wrong deductions or incorrect challan details or incorrect PAN details of a deductee. The revised TDS returns are essential. To revise TDS returns, you will have to have the combined file and justification report. The combined file, also known as conso file, includes data of the deductions made in a specific quarter and the justification report has details on the errors in the filed TDS return.

Steps involved in revise TDS returns

  • Placing a request to correct

As you sign in to the website of TRACES, the landing page opens a tab of ‘Defaults’ in front of you. Most likely your rectification has to do with one of the choices. Select the option ‘Request for correction’. A person can’t improve the default online if he had issued the TDS return by post or in paper format. Details like the current fiscal and quarter, form type, and classification of an amendment and the most current token number should be properly entered in particular columns by you. Confirm everything before clicking on the submit button.

  • Steps in following up

If every detail submitted online by a person is right then, your appeal gets approved. You will also be sent a unique request, which will assist you to follow up on the appeal/rectification. You can confirm the status of your application or request online using this number. Go to the TRACES page and select ‘Track Correction Request’, registered under the Default lists. Fill the number and the status will be presented on a screen.

  • Completing the required correction

Go to the TRACES page and look if the rectification status is ‘Available’. If it is, you can begin to fix the declaration. The new token number issued to you must be used. The token number and particularized statements should be filled as well. After your filled details get genuine, the challan changing screen will get facilitated.

How many times can an individual correct or revise the TDS Returns Statement?

  • Any modification in the TDS Return statement shall be administered at different times to merge changes in the regular TDS report.
  • The TDS report on which change is to be ready must be updated with specifics in accordance with every correction
  • Only the modification, addition, and removal in rectified statements approved at the TIN central system should be taken into consideration.

When to File Corrections to the TDS returns? 

After the 3 days of submission, the acceptance of the filed returns can be verified online. Fill TAN and provisional receipt number for the same. The consecutive are some scenarios where errors can happen and have to correct properly:

  • An individual needs to file a revised TDS returns if the amount established in the statement doesn’t match with the amount composed by the income tax department.
  • Incorrect TAN number particularized in the challan and statement
  • Challan Identification Number (CIN) incorrect and doesn’t match records of the bank data
  • Incorrect PAN numbers and personal information of the employee or employer

Types of Corrections in TDS Returns 

Type of CorrectionDescription
C1Update deductor or employer’s personal information like Name, Address, etc.
C2Revise challan details like BSR code, challan serial number, challan tender date, challan amount
C3Update, delete or add deductee or employee information
C4Add or delete salary detail records
C5Revise the PAN number of the deductee or employer in salary information
C9Add a new challan and finally other deductees

C1 – If you have revisions in the information of deductor, change accordingly and update the information

C2 – Make modifications to challan details. The challan can’t be deleted and only improved with changes like revisions in BSR code, challan amount, and so on. Update challan information and add new challan to the online system.

C3 – All information of the deductees or employees can be made here involving PAN number, TDS rates, date of deduction, TDS amounts, and so on.

C4 – Add or delete salary information records

C5- Changes can be made to the deductee’s PAN number only. If other changes to individual information of the deductee are also needed, then you will have to choose for C3

C9- A person can add a new challan here and input information.