Type | Corrections in: |
C1 | Deductor details: All details of deductor except the TAN No. can be modified. |
C2 | Challan details: All details of the challan can be modified. C2 can include C1 type correction |
C3 | Deductee details: All details except the PAN number of the Deductee can be modified. One may add/delete/modify a deductee in the existing challan. |
C4 | Salary 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. |
C5 | PAN: 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. |
C9 | Addition 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 |