e-TDS : - Why correction in challan detail rejected by TDS-CPC

What are the reasons to reject the correction in challan detail by TDS-CPC?

Rejection reasons pertaining to challan details are as follows:

• -Challan detail record on which correction has been filed does not exist in regular / previous statement
• -In a correction statement, verification keys from challan data should match with the corresponding fields in regular statement
                          Verification keys for Non Nil Statement - Last transfer voucher number, Last Bank-Branch Code / Form 24G Receipt Number, Last date of transfer voucher / bank Challan, Last deposit amount as per challan
                          Verification keys for Nil challan - Last date of transfer voucher number / bank challan, last total deposit amount as per challan
• -If an unmatched challan is being corrected, then the sum of deposit amount of all the active deductee rows in the regular and correction statement and corrected values of claimed TDS interest and claimed TDS Others amount should be less than or equal to Total deposit amount of challan given in statement
• -If a matched challan is being corrected, then available balance amount in the challan should be sufficient for consumption of updated sum of deposit amount of all the active deductee rows in correction and corrected values of claimed TDS interest and claimed TDS Others amount
• -In case of existing matched / partially matched challan, deductor can only update Cheque / DD Number, claimed TDS Interest amount, claimed TDS Others amount and Section code
• -If deductor updates only deductee details, then claimed TDS Interest amount and claimed TDS Others amount as given in the challan should match with the corresponding values present in regular / previous return

e-TDS :- What are the reasons to reject the correction in challan detail by TDS-CPC?

What are the reasons to reject the correction in challan detail by TDS-CPC?

Rejection reasons pertaining to challan details are as follows:

1. Challan detail record on which correction has been filed does not exist in regular / previous statement 

2. In a correction statement, verification keys from challan data should match with the corresponding fields in regular statement

    a) Verification keys for Non Nil Statement - Last transfer voucher number, Last
        Bank-Branch Code / Form 24G Receipt Number, Last date of transfer voucher
        / bank Challan, Last deposit amount as per challan

   b) Verification keys for Nil challan - Last date of transfer voucher number / bank
        challan, last total deposit amount as per challan

3. If an unmatched challan is being corrected, then the sum of deposit amount of all the active deductee rows in the regular and correction statement and corrected values of claimed TDS interest and claimed TDS Others amount should be less than or equal to Total deposit amount of challan given in statement

4. If a matched challan is being corrected, then available balance amount in the challan should be sufficient for consumption of updated sum of deposit amount of all the active deductee rows in correction and corrected values of claimed TDS interest and claimed TDS Others amount

5. In case of existing matched / partially matched challan, deductor can only update Cheque / DD Number, claimed TDS Interest amount, claimed TDS Others amount and Section code

6. If deductor updates only deductee details, then claimed TDS Interest amount and claimed TDS Others amount as given in the challan should match with the corresponding values present in regular / previous return

e-TDS / e-TCS :- Has Regular Statement for Form 24Q or 26Q filed for earlier period

Friends,   In New NSDL RPU 3.7, a new field has been inserted in FORM named "Has Regular Statement for Form 24Q or 26Q filed for earlier period".  Lot of deductors are in confusion what is to be selected here.  I just want to clear that regarding selection of Y or N, "N"  will be selected only when deductor is submitting first time FORM 24Q or 26Q under a new TAN.   After submitting any regular statement, Y will be selected in next time and will be entered Acknowledgement Number / Token Number of Last accepted regular statement for FORM 24Q or 26Q.  To more clarify some examples are also given below :- 

Examples :-

Sr.No.	Particulars	Has Regular Statement for Form 24Q or 26Q filed for earlier period	Receipt No. of Earlier Statement filed for Form 24Q or 26Q
		(Selection of Y or N)	(Acknowledge No. or Token No.)
1	Deducor has never filed any form / return earlier due to new TAN allotment	N	Not Applicable
2	Deductor has submitted 26Q earlier and Now goging to Submit 24Q first time	N	Not Applicable
3	Deductor has submitted 24Q earlier and Now goging to Submit 24Q second time	Y	Token Number of Last Accepted Regular Statement
4	Deductor has not submit 26Q for Quarter 2 due to Nil Data and have already filed statement for Quarter 1. Now he want to submit return / Statement for Quarter 3.	Y	Token Number of first Quarter of Regular Statement of FORM 26Q if accepted by TIN center
5	Deductor has not submit 26Q for Quarter 2 due to Nil Data and have already filed statement for Quarter 1 which was rejected by TIN with any reason. Now he want to submit return / Statement for Quarter 3.	N	Not Applicable, As deductor has not any Valid Token Number or Acknowledgement Number of Accepted Regular Statement
6	Deductor had filed 26Q in Financial Year 2008-09 and now going to submit 26Q in Financial Year 2013-14	Y	Token Number of Last Accepted Regular Statement filed in Financial Year 2008-09
7	Deductor had filed 26Q in Financial Year 2008-09 and now going to submit 24Q in Financial Year 2013-14 first time under his TAN	N	Not Applicable as Deductor has not never filed 24Q earlier

In case any deductor wants to clarification on above topic , he may ask through email at easyjain@gmail.com.

e-tds- Single Challan for Two Quarters

Friends,   Sh. Yogesh Arora has recently asked me a question regarding single deposit of tds which was deducted from deductor in two quarters.  His question is as under :-

TDS of two quarters wrongly Deposit in a single Challan instead of two Challans.

Question :-

              I have  filed our Tds Return for Q2 F.Y. 2011-12. Some previous Tds for Q1 was outstanding which we deposit through a single challan for Q1 & Q2. Now in Q1 form 16A showing status booking as matched, but in Q2 for the same challans status is showing unmatched in all the deductees which were deposited through this challan. 

Answer :-

                  First of all i want to inform that TDS relates to two quarters should not be deposited in single challan.  Two separate challans should be deposited for each quarter.   However tin system  says to deposit separate challan for the type of deductee like company deductees or non-company deductees. 

                 But many times, it has been noticed that deductor deposit single challan for two or more quarters without having proper knowledge.   In such case,  challan will be entered in both quarter return but full  tds amount will not be entered  in TDS column in each return.   TDS amount will be entered only relates to particular quarter and balance amount will be entered in Others column.   With the example given below, position will be explained easily. 

Example :-

TDS deducted in Quarter 1  =  2000

TDS dedcuted in Quarter 2  =  3000

Amount deposited in Single Challan  = 5000.00

Entry in Annexures are normal but challan entries are complicated.   

Challan entry in Quarter -1 e-TDS return

TDS amount = 2000

Others          = 3000

Total Tax Deposited = 5000

Challan entry in Quarter -2 e-TDS return

TDS amount = 3000

Others          = 2000

Total Tax Deposited = 5000

             No doubt, problem will be resolved with the help of above suggestion, but it is not healthy practice.  In General , everyone should avoid  for single deposit for TDS deducted in two Quarters. 

e-TDS:- NSDL Software is not generating "Return Statistic Report"

Friends,   There is no doubt that NSDL has created an excellent e-TDS RPU (Return Preparation Utility) alongiwith FVU.    It is V.B. Based and too much easy in use.   It has been provided free of cost.   Sometime NSDL e-tds RPU does not generate  "Return Statistic Report".  I have also faced this error and resolved myself which I want to share with you.   On pressing create file the following screen does not appear. 

Now, question arise that How can i resolve problem relating to  file generation of  "Return Statistic Report" in etds RPU.

Steps to resolve this problem are given as under :-

• Check Name of Employee/Deductee in Annexure.
• You have typed Name in "    "  like "Raj Kumar " instead of Raj Kumar
• You have used two rows in typing a single name as shown below:-
   i.e. Raj
         Kumar
  instead of Raj Kumar
  (such type of error can be traced through copy the name from annexure of  RPU and paste in excel

Initially, I was facing problem in generation Return Statistic Report and after correction as shown in above steps, RPU has generated " Return Statistic Report  " in seconds.

                                                                     

e-TDS Return, T-FV-3104 Invalid By Book Entry /Cash

Friends, If you are getting following error messages on uploading of correction statement. The same message can be removed.  First of all read following messages :-

• T-FV-4124 Value Must be 'SD' (capital letters)
• T-FV-3043 Invalid Section /Collection Code
• T-FV-3104 Invalid By Book Entry / Cash

The main reason of the above error is "New Validity of FVU "  applicable in NODAL Centers.  For example if NSDL RPU 2.7 are available, Regular/Correction  e-tds returns  can be created/uploaded with the help of RPU 2.7 but Latest RPU 2.8 is also available and Nodal Central has updated their systems for uploading fvu files created by Latest RPU 2.8.   For successful uploading of fvu  it is mandatory to create or generate fvu with the latest RPU 2.8.   Fvu generated with RPU 2.7 will not be accepted by Nodal Center. 

e-tds Defaults- Intimation u/s 200A of I.T. Act, 1961 for financial year 2009-10 or another

Income Tax Department has issued Default Letters to the e-tds/e-tcs Deductors/Collectors.  Summary of defaults are given in the following formats. 

• S.No.
• RRR Number
• Short Deduction -Amount
• Short Deduction -Interest
• Short Payment -Amount
• Short Payment -Interest
• Late Payment Interest -till dt of deposit of tax
• Late Payment Interest -till dt of gen of intimation
• Total

Maximum of defaults are correct but some defaults have been raised due to system error etc like  due date when payment made at the end day of the Financial Year.   System generates due date on the basis of  7 working days of the next following month which is not correct.    

Secondly I have just checked that in a case Interest was charged on "Late Payment of Interest".  Initially, deductor was agree to deposit the interest amount of approx. Rs. 250/-, but after enquiry  Default Status under Tan Registration link, It was found that too many demands have been raised by income tax department due to wrong Category of Tan.  By mistake  category of his TAN was uploaded Central/State.  Due to this his Due Date of each deduction was same day on which he had made payment.   

Therefore, in case you have deposit TDS in time and submit etds/tcs return in time, don't deposit any default amount before its checking in Default Status available in TAN Registration . 

e-TDS Return -Submit TDS/TCS return in time.

Friends,  15th October, 2011 is very much near.   If you have not submitted your Tds/Tcs return for the second quarter till date, submit your return in time and avoid from penalty of Rs. 100/- per day after due date.   NSDL provides free Tds/Tcs Return software.  Latest software for preparation return is available here (click Here).  Some time back there were two utilities for preparing Tds/Tcs Regular or Correction returns, but now a single utility prepare Regular or Correction statement.   Correction return can only be submitted only through consolidated Fvu file.   Consolidated fvu file can be collected after Tan Registration at tin-nsdl.com.    On tin-nsdl.com,  form 16A software is also available which can be downloaded and can be generated form 16A from .txt file.    All etds/tcs process is simple and easy.   I once again request to submit your Tds/Tcs return in time. 

e-TDS Return, PANNOTVBL in e-TDS/e-TCS return

Friends,  It is general for all deductees that the e-tds/e-tcs return can be submitted under some conditions like PANNOTAVBL etc.  But deductor is not free after submission return with PANNOTAVBL.  Return submission with PANNOTAVBL is only  temporary solution for avoiding penalty from Income Tax Department  on account of Late Submission of e-TDS/e-TCS returns. 

                      Income Tax Department has not only  issued notice to deductors for correcting PAN numbers in their e-tds/e-tcs reutrn  but also issued SHOW CAUSE NOTICE for having PANNOTAVBL in their e-TDS/e-TCS returns. 

                       Keeping in view above position, every deductor should submit correction return if original return is submitted  with PANNOTAVBL. 

e-TDS Return, T-FV-3040 Invalid Date of 'Bank Challan No / Transfer Voucher No

Problem in creation of e-tds/e-tcs reutn

• Field Name = Date of 'Bank Challan No / Transfer Voucher No' 
• Error Code and Description = T-FV-3040 Invalid Date of 'Bank Challan No / Transfer Voucher No

Solution of above Problem is given below 

1. Friends if you are facing above problem,  then first of all check date of "Deposit of Challan " and then Check your System Date.  I have also faced this problem due to Old  System Date in my computer or Lower Date of my computer in comparison with Current Date.   System date can automatically changed due to battery failure available in CPU.  
2. In this way, I feel there are only two solution to remove above error in creation of e-tds/e-tds return. First      > Check Date of Deposit of Challan
   Second > Check Date and Time of your System/Computer.

How to open consolidated FVU file received by NSDL

Friends, Now a days consolidated FVU (File Validity Utility) files received by NSDL are not being importing in R.P.U. (Return Preparation Utility.)   When we found that file is not working , we feel  that there may be some problem in file.   But it is happening due to New File Format.   NSDL has changed New Format of consolidated file  without releasing NEW RPU.  On enquiry from NSDL, they have told that this file will be opened in forthcoming RPU and if you want to open this file in present RPU, a minor correction is required in consolidated fvu which is given as under  Right Click on consolidated fvu and open with in Notepad.  Add FVU 2.128 as shown in below line 1^FH^NS1^R^08042011^^T^01900^1^8^07042011^FVU 2.128^^^00000000000006266466^^^ Exit with using saving option. Now Import consolidated TDS/TCS file

Mandatory Mobile Number in RPU 2.2 and RPU 2.3

Friends,  While preparing e-tds/e-tcs return, now mobile number is mandatory in RPU 2.2 or RPU 2.3.  In the absence of Mobile Number, fvu (File Validity Utility)  file is being rejecting by NSDL or any nodal office.   No doubt that Mobile Number is not marked as (*) for mandatory option, but without it's feeding, uploading of fvu is not possible.

Major  Solution for acceptance of e-tds/e-tcs return 

Enter Mobile Number ,create FVU and get success.

Acceptance of e-TDS/TCS statements in Pen Drive

Acceptance of e-TDS/TCS statements in Pen Drive:

Now no Need to write CD for uploading e-tds/e-tcs return

Submission of e-TDS/TCS statement has been enabled in Pen Drive in addition to the existing option of CD.

1. Deductors /Collectors are advised to check the feasibility of acceptance of statement in pen drive with TIN Facilitation centers before submission.
2. The Pen Drive / CD may contain details of multiple e-TDS/TCS statements.
3. The computer media (CD/Pen Drive) will be return after acceptance of statements  

Correction in e-tds/e-tcs Return

Some frequently asked questions are given as under for submitting correction in etds/etcs return:-

Can I update a challan?

Yes. You can update a challan.

How can I update a challan?

You can update any of the details provided in the challan viz; CIN details, amounts etc.

Points to be kept in mind while updating challan:

1. identify the challan to be updated by
   • its sequence no as per regular statement
   • CIN, deposit amount as per regular statement
2. Update the challan detail as required.
3. Along with the updated values, the correction statement should contain value of the CIN and deposit  amount as per regular statement as well.

Example: In order to correct challan serial number from 013 to 014 in the sixth challan of the regular statement filed by you, the steps as under need to be followed

1. Identify the challan by the sequence number as well as the CIN and deposit amount as per regular statement.
2. Update the value in the field challan serial number to 014.
3. Ensure that the value in the field Last Bank challan no is 013, i.e. as per regular statement.

Can I add a challan?

Yes. You can add a challan.

How can I add a challan?

You can add a new challan as well as the underlying deductee records. The procedure for adding a challan is as under:
1. Maintain the sequence of the new challan record in continuation to the sequence number of the last challan as per regular statement and add details of challan in this record.
2. Add the underlying deductee records and associate the same with the sequence number of the newly added challan.

Example: If a regular statement filed by you has six challans and you wish to add one more challan and underlying five deductees, the steps as under need to be followed:
1. Sequence of new challan being added should be 7.
2. Add underlying five deductees in the deductee annexure and associate them with new challan having sequence no. 7.

Can I delete a challan?

No. You cannot delete a challan.

Can I rectify the details of a challan if the status of the same on the NSDL website is displayed as ‘Booked’?

Once the challan is updated with status ‘Booked’ modifications or rectifications to the details of the said challan are not allowed. As a result any correction TDS/TCS statement with modifications/rectifications on a booked challan will get rejected at the TIN central system.

Common e-TDS/e-TCS Errors and Actions

NSDL (National Security Depository Limited) has issued a list of some common errors in e-TDS/e-TDS return and their course of action in respect of Regular/Correction Statement rejected.  Recently lot of letters of discrepancies in etds/etcs returns have been issued by Income Tax Department and resolved many queries. It is advisable to study below cause of rejections and course of actions before submitting any correction statement so that successful e-tds/e-tcs return can be uploaded.  

In case Regular etds/etcs return rejected NSDL has given below common  errors and actions thereon:-

Sr.No.	Error description	Cause of rejection	Course of action
1	TAN mentioned in the statement is not at present available in TAN master.	TAN is the identifier for any TDS/TCS statement. It  is necessary that the TAN of the deductor quoted in the statement should be present in the TAN Master Database at the TIN central system, failing which the statement will get rejected for this reason	1) Deductor to file the statement with the correct TAN. 2) If the TAN quoted in the statement is correct, deductor to send the proof of TAN to NSDL at tin_returns@nsdl.co.in or to TIN, NSDL, Times Tower, 1st floor, Kamala Mills Compound, S B Marg, Lower Parel, Mumbai - 400013
2	Regular statement with same periodicity (combination of Form, TAN, FY and Quarter) cannot be uploaded more than once	At any point in time only one regular statement for a combination of TAN, Form No, FY and Quarter can be accepted at the TIN central system. In case of any rectifications or additions to a regular statement filed has to be done by filing a correction statement in the prescribed format. If a regular statement is filed more than once for the same periodicity and TAN, the subsequent regular statement will get rejected at the TIN central system for the said reason.	Deductor to check 1) if he is trying to file correction statement but has filed the same in the format of regular statement instead. If yes, then he has to prepare the correction statement in the prescribed format and file the return. 2) If he has mentioned incorrect TAN/periodicity, then he has to file the statement with correct TAN/periodicity. 3) If the statement filed is a regular statement and correct TAN is mentioned in the statement, then the deductor needs to forward the proof of TAN to NSDL at tin_returns@nsdl.co.in or to TIN, NSDL, Times Tower, 1st floor, Kamala Mills Compound, S B Marg, Lower Parel, Mumbai - 400013

In case Correction etds/etcs return rejected NSDL has given below common  errors and actions thereon:-

Sr.No.	Error description	Explanation	Course of action
1	Assessment Year of the statement cannot be updated	Fields such as TAN, Form No, FY/AY and Quarter of a statement cannot be rectified by filing a correction statement	Do not update mandatory fields by filing a correction statement. Deductor should ensure that correct details corresponding to the regular statement for which correction statement is being filed are provided in the mandatory fields while filing a correction statement
2	Bank BSR code of the challan cannot be updated as payment details mentioned in previous statement (Regular/Correction) has matched with details provided by Bank.	Challan details from the TDS statement is verified with the corresponding payment information provided by the bank. If these details match then the status of challan is updated as 'Booked' and the tax credit is provided to the corresponding deductees with valid PAN. Once the status of challan is 'Booked' no corrections in the challan details are allowed	Deductor should check the status of challan in the TDS statement filed at Quarterly statement status view on the TIN website before preparation of correction statement. If the status of challans is Booked then do not file any correction statement for updating the details of such challan
3	Bank Challan Number of the challan cannot be updated as payment details mentioned in previous statement (Regular/Correction) has matched with details provided by Bank.	Challan details from the TDS statement is verified with the corresponding payment information provided by the bank. If these details match then the status of challan is updated as 'Booked' and the tax credit is provided to the corresponding deductees with valid PAN. Once the status of challan is 'Booked' no corrections in the challan details are allowed	Deductor should check the status of challan in the TDS statement filed at Quarterly statement status view on the TIN website before preparation of correction statement. If the status of challans is Booked then do not file any correction statement for updating the details of such challan
4	Book Cash Entry of the challan cannot be updated as payment details mentioned in previous statement (Regular/Correction) has matched with details provided by Bank.	Challan details from the TDS statement is verified with the corresponding payment information provided by the bank. If these details match then the status of challan is updated as 'Booked' and the tax credit is provided to the corresponding deductees with valid PAN. Once the status of challan is 'Booked' no corrections in the challan details are allowed	Deductor should check the status of challan in the TDS statement filed at Quarterly statement status view on the TIN website before preparation of correction statement. If the status of challans is Booked then do not file any correction statement for updating the details of such challan
5	Correction cannot be made as deductee for which updation/deletion is required has been already cancelled by Correction statement.	Record from the original statement for which correction is being made has already been deleted, hence correction cannot be applied	Deductor should ensure that the record being updated vide correction statement is present in the TIN central system and not deleted vide earlier correction
6	Correction cannot be made as statement has been cancelled	Original statement for which correction has been filed has already been cancelled, hence correction cannot be applied	Deductor should ensure that the regular statement on which correction statement is filed is present in the TIN central system and not deleted/cancelled vide earlier correction. Deductor should check the status of the regular statement filed before filing any correction statement
7	Correction in Salary details is not applicable, as corresponding salary detail record is cancelled by filing correction statement filed earlier.	Record from the original statement for which correction is being made has already been deleted, hence correction cannot be applied	Deductor should ensure that the record being updated vide correction statement is present in the TIN central system and not deleted vide earlier correction
8	Date of Transfer Voucher/ Bank Challan cannot be updated as payment details mentioned in previous statement (Regular/Correction) has matched with details provided by Bank.	Challan details from the TDS statement is verified with the corresponding payment information provided by the bank. If these details match then the status of challan is updated as 'Booked' and the tax credit is provided to the corresponding deductees with valid PAN. Once the status of challan is 'Booked' no corrections in the challan details are allowed	Deductor should check the status of challan in the TDS statement filed at Quarterly statement status view on the TIN website before preparation of correction statement. If the status of challans is Booked then do not file any correction statement for updating the details of such challan
9	Deductee details with same record number is available in TIN Central System	Sequence of challan/salary/deductee detail record being added in a correction statement should follow from the last sequence no for the said record in the original statement.	Deductor should ensure correct sequence number of the challan/deductee details being added vide the correction statement. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement
10	Either Previous Provisional Receipt No. provided is incorrect or combination of Original Provisional Receipt No. and Previous Provisional Receipt No. is not in sequence	Value in the field Previous provisional receipt no. (PRN) should be the PRN of last correction statement accepted at TIN. In case of the first correction being filed, he previous PRN should be the PRN of original statement	Deductor should ensure that 1) the value in the field 'Original Provisional receipt number' should be that of the corresponding regular statement for which correction is being filed 2) the value in the field 'Previous Provisional receipt number' should be that of the last accepted statement corresponding to the regular statement for which correction statement is being filed; i.e. in case of first correction, PRN of the regular statement should be provided in both the fields. In case of subsequent correction, PRN of last accepted correction statement should be provided in the field 'Previous PRN'
11	File type of Regular and Correction file should be same (i.e. either both of them should be electronic or both of them should be Paper)	If regular statement is in electronic, then corresponding correction should also be in electronic form If regular statement is in paper form, then corresponding correction should also be in paper form	Deductor should ensure that the Provisional receipt number of the regular statement corresponding to the correction being made is quoted correctly in the correction statement
12	For addition of challan details, Challan detail record number should be the next number of challan detail record number mentioned in last regular/correction statement.	Sequence of challan/salary/deductee detail record being added in a correction statement should follow from the last sequence no for the said record in the original statement.	Deductor should ensure correct sequence number of the challan/deductee details being added vide the correction statement. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement
13	For addition of salary details, salary detail record number should be the next number of salary detail record number mentioned in last regular/correction statement.	Sequence of challan/salary/deductee detail record being added in a correction statement should follow from the last sequence no for the said record in the original statement.	Deductor should ensure correct sequence number of the challan/deductee details being added vide the correction statement. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement
14	Form no. of the statement cannot be updated	Fields such as TAN, Form No, FY/AY and Quarter of a statement cannot be rectified by filing a correction statement	Do not update mandatory fields by filing a correction statement. Deductor should ensure that correct details corresponding to the regular statement for which correction statement is being filed are provided in the mandatory fields while filing a correction statement
15	Interest amount of the challan cannot be updated as the updation flag for challan is not present in the statement uploaded	In case of update in the challan details then the prescribed updation flag for challan details should be selected	Deductor should ensure that in case of updating values in the fields Interest or Others appropriate flag for updation as per prescribed file format should be selected which is 1 in case of 'update' and 0 in case of 'no update'
16	Interest Amount of the challan cannot be updated as payment details mentioned in previous statement (Regular/Correction) has matched with details provided by Bank.	Challan details from the TDS statement is verified with the corresponding payment information provided by the bank. If these details match then the status of challan is updated as 'Booked' and the tax credit is provided to the corresponding deductees with valid PAN. Once the status of challan is 'Booked' no corrections in the challan details are allowed	Deductor should check the status of challan in the TDS statement filed at Quarterly statement status view on the TIN website before preparation of correction statement. If the status of challans is Booked then do not file any correction statement for updating the details of such challan
17	Last Bank BSR code of the statement is not matching with  corresponding statement details available at TIN Central System	Certain fields in the e-TDS/TCS correction statement are used for verification of the statement. Details of these fields as present in the last accepted TDS/TCS statement to be corrected should be mentioned.	Deductor should prepare correction statement on the last TDS/TCS (regular/correction) statement submitted by them. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement
18	Last Bank challan serial number of the correction statement is not matching with corresponding statement details available at TIN Central system	Certain fields in the e-TDS/TCS correction statement are used for verification of the statement. Details of these fields as present in the last accepted TDS/TCS statement to be corrected should be mentioned.	Deductor should prepare correction statement on the last TDS/TCS (regular/correction) statement submitted by them. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement
19	Last Date of Transfer Voucher/ Date of Bank Challan of correction statement is not matching with corresponding statement details available at TIN Central System	Certain fields in the e-TDS/TCS correction statement are used for verification of the statement. Details of these fields as present in the last accepted TDS/TCS statement to be corrected should be mentioned.	Deductor should prepare correction statement on the last TDS/TCS (regular/correction) statement submitted by them. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement
20	Last Employee PAN of the statement is not matching with corresponding  statement details available at TIN Central System.	Certain fields in the e-TDS/TCS correction statement are used for verification of the statement. Details of these fields as present in the last accepted TDS/TCS statement to be corrected should be mentioned.	Deductor should prepare correction statement on the last TDS/TCS (regular/correction) statement submitted by them. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement
21	Last Employee PAN Reference number of the statement is not matching with corresponding statement details available at TIN Central System.	Certain fields in the e-TDS/TCS correction statement are used for verification of the statement. Details of these fields as present in the last accepted TDS/TCS statement to be corrected should be mentioned.	Deductor should prepare correction statement on the last TDS/TCS (regular/correction) statement submitted by them. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement
22	Last Gross Income provided in the statement is not matching with corresponding statement details available at TIN Central System	Certain fields in the e-TDS/TCS correction statement are used for verification of the statement. Details of these fields as present in the last accepted TDS/TCS statement to be corrected should be mentioned.	Deductor should prepare correction statement on the last TDS/TCS (regular/correction) statement submitted by them. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement
23	Last TAN provided in correction statement is not matching with  corresponding statement details available at TIN Central System	Certain fields in the e-TDS/TCS correction statement are used for verification of the statement. Details of these fields as present in the last accepted TDS/TCS statement to be corrected should be mentioned.	Deductor should prepare correction statement on the last TDS/TCS (regular/correction) statement submitted by them. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement
24	Last Total Deposit amount value of the correction statement is not matching with the corresponding statement details available at TIN Central System	Certain fields in the e-TDS/TCS correction statement are used for verification of the statement. Details of these fields as present in the last accepted TDS/TCS statement to be corrected should be mentioned.	Deductor should prepare correction statement on the last TDS/TCS (regular/correction) statement submitted by them. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement
25	Last Total Income Tax Deducted at Source of the statement is not matching with corresponding statement details available at TIN Central System.	Certain fields in the e-TDS/TCS correction statement are used for verification of the statement. Details of these fields as present in the last accepted TDS/TCS statement to be corrected should be mentioned.	Deductor should prepare correction statement on the last TDS/TCS (regular/correction) statement submitted by them. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement
26	Last Total Tax deposited provided in the statement is not matching with corresponding statement details available at TIN Central System	Certain fields in the e-TDS/TCS correction statement are used for verification of the statement. Details of these fields as present in the last accepted TDS/TCS statement to be corrected should be mentioned.	Deductor should prepare correction statement on the last TDS/TCS (regular/correction) statement submitted by them. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement
27	Last Transfer Voucher Number of the correction statement is not matching with corresponding statement details available at TIN Central System	Certain fields in the e-TDS/TCS correction statement are used for verification of the statement. Details of these fields as present in the last accepted TDS/TCS statement to be corrected should be mentioned.	Deductor should prepare correction statement on the last TDS/TCS (regular/correction) statement submitted by them. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement
28	Others amount of the challan cannot be updated as the updation flag for challan is not present in the statement uploaded	In case of update in the challan details then the prescribed updation flag for challan details should be selected	Deductor should ensure that in case of updating values in the fields Interest or Others appropriate flag for updation as per prescribed file format should be selected which is 1 in case of 'update' and 0 in case of 'no update'
29	Period of the statement cannot be updated	Fields such as TAN, Form No, FY/AY and Quarter of a statement cannot be rectified by filing a correction statement	Do not update mandatory fields by filing a correction statement. Deductor should ensure that correct details corresponding to the regular statement for which correction statement is being filed are provided in the mandatory fields while filing a correction statement
30	Record for which updation or deletion is required is not present at TIN Central System	Deductor to verify the record being corrected as correction cannot be applied on a record which is not originally present in the NSDL central system	Deductor should ensure that the correction being made should be on a record which was earlier filed vide a regular statement or previous correction statement. If the deductor wishes to add details vide a correction then the same should be provided in the correction statement in the 'Add' mode. If amendments to existing records is to be done then 'Update mode' should be selected.
31	Record to be deleted has already been cancelled by filing correction statement	Record to be deleted vide the correction statement has already been deleted vide an earlier correction, hence correction cannot be applied	No action can be taken as correction cannot be applied on a deleted record
32	Salary detail record number provided in the statement is not in sequence	Sequence of challan/salary/deductee detail record being added in a correction statement should follow from the last sequence no for the said record in the original statement.	Deductor should ensure correct sequence number of the challan/deductee details being added vide the correction statement. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement
33	Section of the challan cannot be updated as payment details mentioned in previous statement (Regular/Correction) has matched with details provided by Bank.	Challan details from the TDS statement is verified with the corresponding payment information provided by the bank. If these details match then the status of challan is updated as 'Booked' and the tax credit is provided to the corresponding deductees with valid PAN. Once the status of challan is 'Booked' no corrections in the challan details are allowed	Deductor should check the status of challan in the TDS statement filed at Quarterly statement status view on the TIN website before preparation of correction statement. If the status of challans is Booked then do not file any correction statement for updating the details of such challan
34	TAN mentioned in the statement is not at present available in TAN master.	TAN is the identifier for any TDS/TCS statement. It  is necessary that the TAN of the deductor quoted in the statement should be present in the TAN Master Database at the TIN central system, failing which the statement will get rejected for this reason	1) Deductor should file the statement with the correct TAN. 2) If the TAN quoted in the statement is correct, deductor should send the proof of TAN to NSDL at tin_returns@nsdl.co.in or to TIN, NSDL, Times Tower, 1st floor, Kamala Mills Compound, S B Marg, Lower Parel, Mumbai - 400013
35	Total Cess of the challan cannot be updated as payment details mentioned in previous statement (Regular/Correction) has matched with those provided by Bank.	Challan details from the TDS statement is verified with the corresponding payment information provided by the bank. If these details match then the status of challan is updated as 'Booked' and the tax credit is provided to the corresponding deductees with valid PAN. Once the status of challan is 'Booked' no corrections in the challan details are allowed	Deductor should check the status of challan in the TDS statement filed at Quarterly statement status view on the TIN website before preparation of correction statement. If the status of challans is Booked then do not file any correction statement for updating the details of such challan
36	Total Deposit amount of deductees is more than Challan amount actually deposited in bank.	Tax deposited as per a particular challan should be greater than or equal to the total tax deducted from deductees against that challan	Statement has to be filed again with the amount of tax deducted less than or equal to total amount deposited as per challan.
37	Total Deposit amount of deductees mentioned in the transfer voucher is more than Transfer voucher amount intimated by PAO	Tax deposited as per transfer voucher should be greater than or equal to the total tax deducted from deductees against that challan	Statement has to be filed again with the amount of tax deducted less than or equal to total amount credited to government account through transfer voucher
38	Total Deposit amount of the challan cannot be updated as payment details mentioned in previous statement (Regular/Correction) has matched with details provided by Bank.	Challan details from the TDS statement is verified with the corresponding payment information provided by the bank. If these details match then the status of challan is updated as 'Booked' and the tax credit is provided to the corresponding deductees with valid PAN. Once the status of challan is 'Booked' no corrections in the challan details are allowed	Deductor should check the status of challan in the TDS statement filed at Quarterly statement status view on the TIN website before preparation of correction statement. If the status of challans is Booked then do not file any correction statement for updating the details of such challan
39	Total Income Tax of the challan cannot be updated as payment details mentioned in previous statement (Regular/Correction) has matched with details provided by Bank.	Challan details from the TDS statement is verified with the corresponding payment information provided by the bank. If these details match then the status of challan is updated as 'Booked' and the tax credit is provided to the corresponding deductees with valid PAN. Once the status of challan is 'Booked' no corrections in the challan details are allowed	Deductor should check the status of challan in the TDS statement filed at Quarterly statement status view on the TIN website before preparation of correction statement. If the status of challans is Booked then do not file any correction statement for updating the details of such challan
40	Total Surcharge of the challan cannot be updated as payment details mentioned in previous statement (Regular/Correction) has matched with details provided by Bank.	Challan details from the TDS statement is verified with the corresponding payment information provided by the bank. If these details match then the status of challan is updated as 'Booked' and the tax credit is provided to the corresponding deductees with valid PAN. Once the status of challan is 'Booked' no corrections in the challan details are allowed	Deductor should check the status of challan in the TDS statement filed at Quarterly statement status view on the TIN website before preparation of correction statement. If the status of challans is Booked then do not file any correction statement for updating the details of such challan
41	Transfer Voucher Number cannot be updated as the payment details mentioned in previous statement (Regular/Correction) has matched with the details provided by PAO.	Challan/Transfer voucher details from the TDS statement is verified with the corresponding payment information provided by the PAO. If these details match then the status of challan/transfer voucher is updated as 'Booked' and the tax credit is provided to the corresponding deductees with valid PAN. Once the status of challan/transfer voucher is 'Booked' no corrections in the challan/transfer voucher details are allowed	Deductor should check the status of challan/transfer voucher in the TDS statement filed at Quarterly statement status view on the TIN website before preparation of correction statement. If the status of challan/transfer voucher is Booked then do not file any correction statement for updating the details of such challan/transfer voucher
42	Updation of PAN from valid to valid has exceeded the specified limit	Deductor is not allowed to make corrections in a PAN of deductee/employee more than once.	Deductor should verify the PAN of the deductee before quoting the same in the TDS statement