Once you have filed your TDS returns with NSDL, you might realize that there is an error in the returns. These errors can be because of various reasons like incorrect deductions or incorrect challan details or incorrect PAN details of a deductee. The revise TDS returns are necessary. To revise TDS returns, you will need to have the consolidated file and justification report. The consolidated file, also known as conso file, contains data of the deductions made in a particular quarter and the justification report has information on the errors in the filed TDS return.

Steps involved in revise TDS returns

  • Placing a request to correct

As you log 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 options. Click on the option ‘Request for correction’. An individual cannot rectify the default online if he had given the TDS return by post or in person in paper format. Information like the current fiscal and quarter, form type and category of an amendment and the most recent token number should be duly entered in specific columns by you. Double check everything again before clicking on the submit button.

  • Steps in following up

If every information submitted online by an individual is valid then, your request gets accepted. You will also be sent a unique request, which will help you to follow up the request/ rectification. You can check the status of your application or request online using this number. Go to the TRACES page and click on ‘Track Correction Request’, listed under the Default lists. Enter the number and the status will be displayed on a screen.

  • Completing the required correction

Go to the TRACES page and see if the rectification status is ‘Available’. If it is, you can commence correcting the declaration. The new token number sent to you must be utilized. The token number and detailed statements should be entered as well. After your entered info gets authenticated, the challan modification screen will get facilitated.

How many times can one correct or revise TDS Returns Statement?

  • Any changes in the TDS Return statement shall be provided various times to integrate changes in the regular TDS report.
  • The TDS report on which alteration is to be ready must be updated with particulars in accordance with every correction
  • Only the changes, addition and removal in rectified statements accepted at the TIN central system must be taken into consideration.

When to File Corrections to the TDS returns? 

After the 3 days of submission, the acknowledgment of the filed returns can be checked online. Enter TAN and provisional receipt number for the same. The following are some scenarios where mistakes can happen and need to correct accordingly:

  • An individual needs to file revise TDS returns if the amount stated in the statement doesn’t match with the amount collected by the income tax department.
  • Incorrect TAN number specified in the challan and statement
  • Challan Identification Number (CIN) incorrect and does not match records of the bank data
  • Incorrect PAN numbers and personal details of the employee or employer

Types of Corrections in TDS Returns 

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

C1 – If you have revisions in details of deductor, modify accordingly and update the details

C2 – Make changes to challan details. The challan cannot be deleted and only rectified with changes like revisions in BSR code, challan amount, etc. Update challan details and add new challan to the online system.

C3 – All details of the deductees or employees can be made here including PAN number, date of deduction, TDS rates, TDS amounts, etc.

C4 – Add or delete salary detail records

C5- Changes can be made to the deductee’s PAN number only. If other changes to personal details of the deductee are also required, then you would have to opt for C3

C9- An individual can add a new challan here and input details.

In case you are confused about TDS Return Filing as a deductor, feel free to consult the experts at LegalRaasta. You can get comprehensive assistance with our TDS Return Filing Software which supports TDS on Salary payments (Form 24Q), Rent, Interest, Commission and other Non-salary transactions (Form 26Q), NRI (Form 27Q) and TCS (Form 27EQ).