Reasons for rejection of correction statement by TDSCPC

Following are the common reasons for rejecting a correction statement:

  • TAN is not valid as per data at TDSCPC
  • Statement corresponding to regular token number / previous token number field, as given in correction return, does not exist
  • Previous token number does not correspond to the last accepted correction statement at TDSCPC
  • Correction is filed for a regular return which is in cancelled state
  • In a correction statement, below are the verification keys which should match with the corresponding fields of regular statement :
    • RRR assessment year
    • Return Financial Year
    • Periodicity
    • Previous Token number
    • Last TAN of Deductor
    • Receipt number of Original / Regular Return
    • Form number
  • Sum given in 27A form should match with the sum of deducted amount of deductee records given in the correction statement

 

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