Tds return processed with default

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preet prakash (Querist)
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29 January 2015 Hi All
Now Suppose My Retun is processed with Default, to Revise the Return shall i add the challan for penalty/interest then download the Coso file & revise the reurn or Download the Conso file - Revise the Return then add the challan what is the Sequence??????????
thnx
preet

@VaibhavJ

@VaibhavJ (Expert)
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29 January 2015 Download the conso file, pay default, include challan in conso file to revise etds challan..

Thanks!!

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CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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29 January 2015 agreed with the expert.............

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preet prakash

preet prakash (Querist)
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29 January 2015 does it mean that i have to download the conso file before default payment then revise the return
thnx

@VaibhavJ

@VaibhavJ (Expert)
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29 January 2015 You can download conso file before or after payment of tax.

Thanks!!

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preet prakash

preet prakash (Querist)
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29 January 2015 Thnx
but i want to know the sequence for Revising the TDS Return = make default payment - download conso file - revise the TDS Return is it so ????????? when to add the challan online ??????? or if u add the challan online, no need to revise the Return ???????
thnx

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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28 July 2025 Here’s a **clear and correct sequence** for revising your TDS return **after it is processed with default** (due to **interest**, **late filing fee**, or other mismatch issues):

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### ✅ **Correct Sequence to Revise TDS Return (Processed with Default)**

1. 🔍 **Download Justification Report** from TRACES

* This will tell you the **exact nature and amount of default** — interest u/s 201(1A), late filing fee u/s 234E, etc.

2. 💰 **Make Payment of Default**

* Use **Challan 281**
* Select **Code 200**
* Mention **Interest** and/or **Fee** amount in appropriate column
* This is the payment for **interest/late fee**, not TDS.

3. 📥 **Download the Conso File**

* From TRACES, after the original return is processed.
* This contains your filed return data, which you will now correct/revise.

4. 🖊️ **Prepare Correction Statement**

* Use the **RPU (Return Preparation Utility)**
* In the revised return:

* **Add the new challan** for interest/fee
* **Tag this challan** to the appropriate deductee record or just add it as standalone if it's purely for interest/late fee

5. 📤 **Validate and Submit the Correction**

* Use **FVU tool** to validate
* Upload through **TIN-FC** or **e-filing portal**

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### 🔁 **About Adding Challan Online**

* ❌ Simply **adding challan online via TRACES** (through “Online Correction”) **does not complete the process**.
* ✅ You **still need to file a correction return** if the challan is to be **tagged to deductees** or to **clear the default**.
* TRACES online correction is useful for **minor edits or tagging**, but for challan addition and correction **in the return**, **filing correction statement** is mandatory.

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### 📝 Final Recommended Sequence

| Step | Action |
| ---- | -------------------------------------------------------- |
| 1 | Download **Justification Report** |
| 2 | Pay **interest/late fee** via **Challan 281 (Code 200)** |
| 3 | Download **Conso file** |
| 4 | Prepare and **revise return** (include new challan) |
| 5 | **Validate & upload** corrected return |

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Let me know if you'd like help preparing the correction in RPU or validating with FVU.

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