Tds return paper mode

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Rajneesh Jha (Querist)
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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)
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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 https://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)
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10 June 2015 LINK IS NOT OPENED

Rajneesh Jha

Rajneesh Jha (Querist)
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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)
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10 June 2015 Sir,

Notice was for financial year 2007-08

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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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:

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### ✅ **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**.

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### 🧾 **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/)

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### ⚠️ **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

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### ✉️ 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.

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