Tds return paper mode

This query is : Resolved

Rajneesh Jha (Querist)
Follow

09 June 2015 HI Friends,
can anyone guide me how to file tds correction when the original return was filed in paper mode.

CMA MALHAR BEHERA

CMA MALHAR BEHERA (Expert)
Follow

09 June 2015 Correction statement should be prepared as per data structure prescribed by Income Tax Department which is different from the data structure of a regular TDS/TCS statement. Data structure of correction statement is available on the NSDL TIN website at http://www.tin-nsdl.com/Downloadsquarreturns_correct.asp

Correction in challan details is not allowed once a challan is booked. Correction can be made on underlying deductee records of a booked challan

Rajneesh Jha

Rajneesh Jha (Querist)
Follow

10 June 2015 LINK IS NOT OPENED

Rajneesh Jha

Rajneesh Jha (Querist)
Follow

10 June 2015 Sir,

I want to correct the challan details of original return in orignal return the date mentioned is incorrect just because of that the notice of short payment was raised can i rectify the same and please tell how

Rajneesh Jha

Rajneesh Jha (Querist)
Follow

10 June 2015 Sir,

Notice was for financial year 2007-08

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
Follow

28 July 2025 If the original **TDS return was filed in paper mode** and pertains to **FY 2007–08**, and you now need to **correct a challan detail** (such as date), here's what you need to know and do:

---

### ✅ **Key Points:**

1. **Paper TDS filing is discontinued** — All TDS returns **must now be corrected electronically** using **RPU (Return Preparation Utility)** and **FVU (File Validation Utility)** through the **NSDL (now Protean) TIN platform** or **TRACES**.

2. Since your return is for **FY 2007–08**, the process is more complex because:

* **Correction requests** for such old returns can be **restricted by TRACES**, depending on whether the return was **digitally migrated** to their system.
* If **challan is "booked"**, **only limited corrections** are allowed — **you cannot change date or CIN once it is matched/booked**.

---

### 🧾 **Steps to Proceed:**

#### 1. **Check if the return exists in TRACES**

* Log in to [TRACES](https://www.tdscpc.gov.in/)
* Register the deductor (if not already registered)
* Navigate to **“Defaults → Request for Justification Report”** to get exact nature of default
* If the return is **available in TRACES**, request the **Consolidated File** (Conso file)

#### 2. **Download CSI File**

* Download the **Challan Status Inquiry (CSI)** file from [TIN-NSDL](https://tin.tin.nsdl.com/oltas/index.html) using your **TAN and challan details**

#### 3. **Prepare Correction Return**

* Use **RPU (NSDL utility)** to prepare a **correction return**:

* Select **type of correction**: C1 (Challan correction), C2 (Deductee correction), etc.
* If the challan is **unbooked**, you may correct the **date or BSR code**
* If the challan is **booked**, you **cannot correct the date** — this is locked

#### 4. **Submit through TIN-FC or NSDL e-portal**

* Once the correction file is validated by **FVU**, upload it via:

* [TIN-FC centers](https://www.protean-tinpan.com/TINFacilitatorCenter) **(older returns)**
* Or online through [NSDL e-TDS portal](https://www.tin-nsdl.com/)

---

### ⚠️ **Important Considerations:**

* If **challan correction is not allowed** (because it is booked), you may need to:

* **Use the same challan in another correction return**, mapping the correct deductee amounts
* Or **contact your jurisdictional TDS Assessing Officer** with a request letter to manually adjust the challan if technically not possible

---

### ✉️ Need Help Drafting a Letter?

If you need to **write a request to AO** for manual intervention (since the return is from FY 2007–08), I can draft it for you.

Let me know the exact correction required and I'll help prepare the letter.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now