TDS Correction: How to revise TDS return

| Last updated: 31 July 2023

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Quick Summary

If you need to correct errors in your submitted TDS (Tax Deducted at Source) return, the process involves several key steps. You'll need to request a consolidated file from the TRACES portal, which contains all your original return data. Once downloaded and opened, you can make the necessary amendments within the provided utility. Finally, you'll upload the corrected file back through the e-filing portal.

TDS (Tax Deducted at Source) is a method of tax collection used by the government. Employers and other deductors withhold a certain portion of the income as tax from the employee or payee and remit it to the government in advance. This tax amount is deducted at the time of making payments to the recipients.

TDS returns are quarterly statements that every deductor is required to submit. These returns contain information about the tax deducted at source, the PAN numbers of the deductees, particulars of the tax collected, and details of the tax paid to the government, along with the TDS challan or receipt numbers.

Type of Forms

There are four different TDS forms used for this purpose:

Form 24Q: This form is used for reporting TDS details from salaries.
Form 26Q: This form is used for reporting TDS details of payments other than salaries.
Form 27Q: This form is used for reporting TDS details from interest, dividends, and other related amounts paid to non-resident individuals or entities.
Form 27EQ: This form is used for reporting the Statement of Tax Collected at Source. It is applicable to the deductors who collect tax at the source on specified transactions.

Click here to know more about types of correction in TDS return

How to revise TDS (Tax Deducted at Source) return?

Procedure to revise the TDS return are:

Step 1: Request Conso File from Traces Portal

Login to Traces.
Go to Statements/Payment tab and request the conso file for the relevant Financial Year (FY), Quarter, and Form.
Fill in original return token number, challan details, and deductee details.
Submit the request.

Step 2: Download and Open Conso File

When the conso file is available, download it.
Extract the zip file using TAN number (capital letters)_Request Number as the password.
Open the .tds file using the RPU utility.

Step 3: Make Corrections in the Utility

In the utility, go to the relevant tabs (Form/Challan/Annexure-I) for corrections.
Update information and add rows as needed.
Generate the FUV file after resolving any errors.

Step 4: Upload in E-filing Portal

Login to the E-filing portal using TAN.
Go to TDS tab and choose "Upload TDS."
Provide necessary information and proceed.
Enter the original return token number.
Upload the FUV file and complete the process.

How to Track the Revised TDS Return Request

Steps to track the revised TDS return request:

Login to TRACES: Visit the official TRACES website and log in.
Go to 'Defaults' Tab: Click on the 'Defaults' tab on the webpage.
Select 'Track Correction Request': Choose the option 'Track Correction Request' from the available options.
Enter Request Number and Period: Input the Request Number (mandatory) and the relevant period for which the request was made.
View Request: Click on 'View Request' to access the specific request or 'View All' to see all the requests.
Check Status: View and check the status of the revised TDS return request filed by you.