Corection of E-TDS Return and TDS Certificate

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Raj Kumar (Querist)
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07 August 2010 Dear Sir,

As per new Form 16A effective from 01.04.2010, Receipt Number of Origial quarterly statement of TDS u/s 200(3) is required to be mentioned.
In the present case, original TDS return with 10 deductees was filed on 15.07.10 for the first quarter of F.Y.2010-11 and the TDS Certificates in new Form 16A were issued accordingly containing the provisional receipt number of the e-tds return issued by the NSDL.
Subsequently, it was noticed that PAN Numbers of 2 deductees were wrongly mentioned and therefore, a revised/correction return has been filed recently containing the correct PAN Number of those 2 deductees.
the questions arises as under:-
1. whether we are required to issue new TDS Certificates containing the receipt number(issued by NSDL) of correction return to all the deductees i.e. 10 deductees in our case; or
2. whether we are required to issue new TDS Certificates containing the receipt number(issued by NSDL) of correction return to only 2 deductees in respect of which changes have been reported in the correction return; or
3. No action is to be taken as the law requires mentioning of Receipt Number of Origial quarterly statement of TDS in the TDS Certificate and it does not talk about correction return and the the TDS Certificates containing the receipt number of original return of TDS have already been issued.

Thanks and regards,

CA Raj Kumar

Manish Soni

Manish Soni (Expert)
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07 August 2010 You are required to issue new TDS Certificates containing the receipt number(issued by NSDL) of correction return to only 2 deductees in respect of which changes have been reported in the correction return coz credit of TDS of all other parties will get reflected in their 26AS but in case of parties w.r.t. whom we have revised tds return, new acknowledgement no. should be mentioned.

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