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:
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Login to TRACES:
- Access the TRACES (TDS Reconciliation Analysis and Correction Enabling System) website at https://www.tdscpc.gov.in/.
- Log in using your credentials.
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Navigate to “Defaults” > “Request for Correction”:
- Go to the “Defaults” tab and select “Request for Correction.”
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Select Correction Type:
- Choose the appropriate correction type based on the nature of the correction needed (e.g., challan correction, PAN correction, etc.).
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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.
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Upload Supporting Documents:
- Upload any supporting documents required for the correction.
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Submit Correction Request:
- After providing the correct details and uploading necessary documents, submit the correction request.
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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.
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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:
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The TRACES portal is the official platform for TDS correction requests.
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Ensure that you have the latest version of the File Validation Utility (FVU) for the correction.
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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).
