Types of Corrections in TDS Returns

      1 Comment on Types of Corrections in TDS Returns
There are 6 types of corrections namely C1, C2, C3, C4, C5, C9. The following table briefly talks about each correction type:

TypeCorrections in:
C1Deductor details: All details of deductor except the TAN No. can be modified.
C2Challan details: All details of the challan can be modified. C2 can include C1 type correction
C3Deductee details: All details except the PAN number of the  Deductee can be modified. One may add/delete/modify a deductee in the existing challan.
C4Salary Details: This type of correction is only applicable to correction of 4th Quarter statement of Form 24Q. All the details of the salary can be modified here except the PAN number of the employee. Here there is no provision of updating the record, a record has to be deleted and a new record has to be added with updated details.
C5PAN: In this type of correction deductee PAN is updated. When Pan is updated for Salary record the same will also get updated in the deduction record. PAN has to be updated quarterwise i.e a separate correction return needs to be filed for each quarter where the PAN number is mentioned incorrectly.
C9Addition of new Challans and/or Deductions: Any new addition of Challan and/or deductions forms Correction type C9. When a deduction is added with Tax amount zero then automatically a NIL challan is generated
It may be noted the C1,C2, C3,C4,C5 and C9 type of correction may be made in the same single correction.

Steps for Preparing Correction Returns

1 thought on “Types of Corrections in TDS Returns”

  1. E. Ramu

    I entered the tax deposited date wrongly i.e. 31.01.2020 instead of 01.01.2020. As well as I also deducted a short amount of 2 rupees.That’s why I received the notice for late deduction. How can I correct the statement

    Reply ↓

Leave a Reply

Your email address will not be published. Required fields are marked *