FAQ on Online Correction

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What is Online Correction?

TRACES has provided the functionality of “Online Correction” where deductor can perform correction of TDS return /TCS return online. Following are the various facilities available through online correction:

  • Rectifying challan mismatch cases
  • Addition of new challan to the statement
  • Pay 220/interest/levy
  • Add or Delete Salary Detail
  • Rectifying statement challan information
  • PAN Correction
  • Correction in Personal Information
  • Add/Modify deductee detail
  • Movement of deductee rows 

How to apply for Online Correction?

Login into TRACES as a deductor and raise the request for online correction under ‘Default’ Menu. For more information please refer E-tutorials.

Is it mandatory to have registration of Digital Signature on TRACES for all type of online correction?

Digital Signature Matrix for functionalities through online correction:

Online-correction

I have filed a paper return, and want to make online correction through TRACES. How should I proceed?

Online correction functionality on TRACES will not be available in case of paper return.

What will the deductor do if the request for correction is rejected by TDSCPC?

Deductor has to check the rejection reason by selecting ‘Track Correction Request under ‘Default’ from the main menu. Then select the request number and click on hyperlink ‘Rejected’ under the heading ‘Status’. Once the user takes the necessary action on resolution of rejection reason, he can resubmit the online correction request through TRACES.

Is it necessary for a sub-user to submit online Correction?

Yes, after making the online correction, sub-user will submit the corrections to admin user for final submission to TDSCPC. Sub-user will not be able to proceed further without the intervention of Admin User.

I have received the demand for late fee and paid the same, now how can I file online correction for the same through TRACES?

Login into TRACES, under ‘Defaults’ raised the request for online correction. Once request number is generated and request status is in available status, user can make the online correction by choosing the option ‘Pay late fee/ 220/ interest’. For more detail refer e-tutorial.

My Digital Signature Certificate (DSC) is already registered on TRACES. However, when I am trying to submit online correction, system does not allow me to proceed. What is the reason?

You need to clear the cookies and reload the website. If issue still persists check the browser being used. Internet Explorer 7,8 or 9, Google Chrome and Mozilla Firefox 17 & above are compatible browser for TRACES.

What all information can be changed in Personal Online Correction option?

By choosing ‘personal information’ option from ‘Type of correction’ drop down online correction option, you can edit communication detail of TAN as per statement and name & communication detail of authorised person as per statement.

Can I cancel the online correction request?

Yes, before submitting the correction for processing, you can cancel the request under ‘correction ready for submission’ where you will get an option to ‘cancel statement’. By clicking on this, correction will not be submitted to TDSCPC and will be cancelled.

Can I submit multiple corrections with one request number?

Yes, you can do multiple corrections with one request number for the statement pertaining to same financial year, quarter and form type.

Can Deductor do online correction for TCS?

Yes, deductor can file online correction for both TDS and TCS.

Can salary details in annexure 2 be edited through online correction?

User can update only PAN of the employee in annexure 2. For correction in other fields, user can delete the existing deductee row and/or add new deductee row.

Can Deductor change the category of Deductor through Online Correction?

No, deductor cannot change the “category of deductor” through online correction.

Source: TRACES

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Extension of filing of Form 24Q for FY:18-19 (Q4)

CBDT vide their Press Release dated 4th June 2019 has extended the due date of filing of TDS Returns for Form 24Q (Salary) from 31st May 2019 to 30th June 2019. This has been done owing to major structural changes in the format introduced recently.

Subsequently, the issue of TDS Certificate in Form 16 to Employees for FY:18-19 has been extended from 15th June 2019 to 10th July 2019.

The Press Release is as under:

Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

New Delhi, 4th June, 2019

PRESS RELEASE

CBDT extends due date for filing of TDS statement in Form 24Q

The Central Board of Direct Taxes (CBDT) had earlier notified amended Form 24Q for filing TDS statement by deductors of tax vide Notification No. 36/2019 dated 12th April, 2019. Subsequently, the File Validation Utility (FVU) for online filing of Form 24Q was updated by NSDL on 21st of May, 2019.

With a view to redress genuine hardship of deductors in timely filing of TDS statement in Form 24Q on account of revision of its format and consequent updating of the File Validation Utility for its online filing, CBDT has ordered the following:

  1. Extended the due date of filing of TDS statement in Form 24Q for financial year 2018-19 from 31st of May, 2019 to 30th of June, 2019 and
  2. Extended the due date for issue of TDS certificate in Form 16 for financial year 2018-19 from 15th of June, 2019 to 10th of July, 2019.

Order dated 04.06.2019 issued under section 119 of the Income-tax Act, 1961 to this effect is available on www.incometaxindia.gov.in.

(Surabhi Ahluwalia)
Commissioner of Income Tax
(Media & Technical Policy)
Official Spokesperson, CBDT.

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Reasons to reject the correction in challan detail by TDS-CPC

Rejection reasons pertaining to challan details are as follows:

  • Challan detail record on which correction has been filed does not exist in regular / previous statement
  • In a correction statement, verification keys from challan data should match with the corresponding fields in regular statement
    • Verification keys for Non Nil Statement-Last transfer voucher number, Last Bank-Branch Code / Form 24G Receipt Number, Last date of transfer voucher / bank Challan, Last deposit amount as per challan
    • Verification keys for Nil challan-Last date of transfer voucher number / bank challan, last total deposit amount as per challan
  • If an unmatched challan is being corrected, then the sum of deposit amount of all the active deductee rows in the regular and correction statement and corrected values of claimed TDS interest and claimed TDS Others amount should be less than or equal to Total deposit amount of challan given in statement
  • If a matched challan is being corrected, then available balance amount in the challan should be sufficient for consumption of updated sum of deposit amount of all the active deductee rows in correction and corrected values of claimed TDS interest and claimed TDS Others amount
  • In case of existing matched / partially matched challan, deductor can only update Cheque / DD Number, claimed TDS Interest amount, claimed TDS Others amount and Section code
  • If deductor updates only deductee details, then claimed TDS Interest amount and claimed TDS Others amount as given in the challan should match with the corresponding values present in regular / previous return
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Lower Deduction / No Deduction of Tax from Salary

The Certificate for lower or no deduction of tax from salary is to be provided by the Assessee Officer on basis of application made by the deductee or employee. If Assessee Officer has issued such a certificate of lower or no deduction of tax to the employee, the deductor has to mention only whether no tax has been deducted or tax has been deducted at lower rate on basis of such certificate.

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