DEMANd amount...

Great, you’ve already taken the necessary corrective steps:

• Paid the short deduction demand

• Added the demand paid challan to the TDS statement

• Prepared and submitted the consolidated (CONSO) file

Now, to correctly revise the TDS return and reflect the demand paid challan, here’s exactly what you need to do in your revised TDS return filing:

✅ Steps to Show the Demand Challan in Revised TDS Return (26Q):

🔹 1. Open the latest CONSO file

• Download the justified CONSO file from the TRACES portal for the respective quarter (Q2 2023-24 in your case).

🔹 2. Use Return Preparation Utility (RPU)

• Use the RPU (by NSDL/Protean) to prepare the revised return.

🔹 3. Enter Challan Details (Correction Type: C - Add new challan)

• In the “Challan details” tab:

  • Enter the BSR code, Challan Serial Number, Challan Date, and Amount as per the demand challan paid.

  • Make sure the Amount Matched is reflected in the statement.

🔹 4. Link Deductee to the New Challan

• In the “Deductee Details” tab:

  • Select the deductee record where TDS was earlier short deducted.

  • Modify the section code and TDS rate (from 1% to 2% under Section 194C, if needed).

  • Link the deductee record with the newly added demand challan.

🔹 5. Mark the Correction Type Properly

• In the correction type, select:

  • Challan Addition (Type C)

  • Update Deductee Record (Type D)

🔹 6. Validate, Generate FVU and Upload

• Validate the file in FVU Tool.

• Generate the revised file and upload it through the TIN-NSDL portal (or via your ASP/authorized software).

📌 Important Tips:

• Ensure the challan amount matches exactly with the demand amount including interest, if any.

• Once revised return is processed, the short deduction demand should disappear from the Defaults tab in TRACES.

• Keep acknowledgment copies of payment and revised filing for future reference.

📂 Sample Entry View (in RPU):