Procedure for filing Revised TDS Return

In case of any deficiencies in the existing TDS Return such as incorrect challan details or PAN not provided or incorrect PAN provided, the tax credit will not reflect in the Form 16/ Form 16A/ Form 26AS.

To facilitate compliance as well as to ensure that proper credit is reflected in the Form 16/ Form 16A/ Form 26AS, a revised TDS Return is required to be filed. The following are the various types of corrections that can be made to an accepted TDS Return:-

1. Update deductor details such as Name, Address of Deductor. This type of correction is known as C1.
2. Update challan details such as Challan Serial No., BSR Code, Challan Tender Date, Challan amounts etc. This type of correction is known as C2.
3. Update/delete /add deductee details. This type of correction is known as C3.
4. Add / delete salary detail records. This type of correction is known as C4.
5. Update PAN of the deductee or employee in deductee/salary details. This type of correction is known as C5.
6. Add a new challan and underlying deductees. This type of correction is known as C9

7. Prerequisites for furnishing a TDS Revised Return

   TDS Revised Return statement can only be filed if the original return has been accepted by the Tin Central System. You can check the status of the regular statement on the TIN website by entering the TAN No. and Provisional Receipt No./ Token No. on https://onlineservices.tin.nsdl.com/TIN/JSP/tds/linktoUnAuthorizedInput.jsp
   
8. TDS Revised Return should be prepared using the latest consolidated TDS/TCS statements downloaded from the TRACES website www.tdscpc.gov.in and the Provisional Receipt/Token No. of the corresponding accepted regular statement should be available