e-TDS

Deductor/collector is required to furnish one regular TDS/TCS statement for a particular TAN, Form, Financial year and quarter. In case there are any additions/updates to be made to the details of the regular statement accepted at the TIN central system, the same should be done by furnishing a correction statement.

In case of deficiencies in the accepted regular TDS/TCS statement such as incorrect challan details or PAN not provided or provided incorrectly, the tax credit will not reflect in the Form 26AS of the deductees in your statement.

To facilitate compliance as well ascorrect credit in Form 26AS of the deductees you are required to remove deficiencies, if any, in the accepted regular TDS/TCS statement by filing a correction statement.

The following are the various types of corrections that you can make to an accepted regular TDS/TCS statement:

• Update deductor details such as Name, Address of Deductor. This type of correction is known as C1.
• Update challan details such as challan serial no., BSR code, challan tender date, challan amounts etc. This type of correction is known as C2.
• Update/delete /add deductee details. This type of correction is known as C3.
• Add / delete salary detail records. This type of correction is known as C4.
• Update PAN of the deductee or employee in deductee/salary details. This type of correction is known as C5.
• Add a new challan and underlying deductees. This type of correction is known as C9.

Yes. There is no need to file separate statements for different types of corrections. In case you need to update or add different deductees / challans in the same statement, it can be done in a single correction file.

Depending on the type of correction a single correction file may contain multiple correction statements. A correction file containing more than one correction statement is called “multiple batch correction statement”.

On successful validation of the correction file through the File Validation Utility (FVU), following will be created:

1. .fvu file
2. Statement statistics report (one each for each type of correction)
3. Form 27A will be generated by FVU in PDF format.

Copy the .fvu file on a CD / Pen Drive and submit the same to the TIN-FC along with print out of the statement statistics reports and Form 27A.

You can file the corrected e-TDS/TCS return at any TIN-FC.

Yes. Upload fee is payable for each and every e-TDS/TCS return accepted by the TIN-FC, irrespective of whether it is a correction e-TDS/TCS statement or an original e-TDS/TCS statement. Upload fees applicable for correction statement is as per table below:

Yes, TIN-FC will issue a Provisional Receipt in case corrected e-TDS/TCS return file is valid and accepted by the TIN-FC. The Provisional Receipt issued by TIN-FC is deemed to be the proof of corrected e-TDS/TCS return filed by you.

No, as advised by Income Tax Department, with effect from July 1, 2013, acceptance of 'Y' type of correction TDS/TCS statements has been discontinued at TIN.