tds revised return

The process for filing a revised TDS (Tax Deducted at Source) return in India involves correcting errors or omissions in the original TDS return. The procedure typically includes the following steps:

  1. Login to TRACES:

    • Access the TRACES (TDS Reconciliation Analysis and Correction Enabling System) website at
    • Log in using your credentials.
  2. Navigate to “Defaults” > “Request for Correction”:

    • Go to the “Defaults” tab and select “Request for Correction.”
  3. Select Correction Type:

    • Choose the appropriate correction type based on the nature of the correction needed (e.g., challan correction, PAN correction, etc.).
  4. Fill in Correct Details:

    • Enter the correct details in the correction form. This may include updating incorrect deductee details, challan details, or other relevant information.
  5. Upload Supporting Documents:

    • Upload any supporting documents required for the correction.
  6. Submit Correction Request:

    • After providing the correct details and uploading necessary documents, submit the correction request.
  7. Download Justification Report:

    • Download the Justification Report from the TRACES portal. This report provides details of the corrections made and the status of the correction request.
  8. Verification and Approval:

    • The correction request undergoes verification by the Income Tax Department. Once approved, the revised TDS return is considered valid.

Important Points to Note:

  • The TRACES portal is the official platform for TDS correction requests.

  • Ensure that you have the latest version of the File Validation Utility (FVU) for the correction.

  • The correction process may involve different forms depending on the type of correction needed (e.g., Form 24Q for salary TDS, Form 26Q for non-salary TDS).