TDS revised returns (correction statements) are filed on TRACES portal, not incometax.gov.in. Download the CONSO file for the relevant quarter, edit using NSDL RPU software, validate with FVU, and upload on TRACES. There is no specific deadline, but corrections should be done before assessment proceedings start.
How to File a TDS Revised Return: Correction Types, TRACES Steps and Deadlines
Errors in a filed TDS return — wrong PAN, incorrect tax amount, missing deductees — require a correction through a TDS revised return (correction statement). Unlike income tax returns, TDS revised returns are not filed on incometax.gov.in; they are filed through the TRACES portal using the Consolidated (CONSO) file downloaded from your original filing. There is no specific deadline to file a TDS correction, but corrections should be done before assessment proceedings start.
- TDS correction is filed on TRACES (traces.gov.in), not income tax portal
- Download the CONSO file from TRACES for the relevant quarter and form type
- Use NSDL RPU (Return Preparation Utility) or authorised software to prepare correction
- Types of correction: C1 to C9 — each covers different types of changes
- No deadline for corrections — but penalties under Section 272A accrue for late original filing
What Is a TDS Revised Return and When Is It Required?
A TDS return (statement) reports tax deducted at source by a deductor for a given quarter. Four quarterly returns exist: 24Q (salary TDS), 26Q (non-salary TDS), 27Q (TDS on non-residents), and 27EQ (TCS). Once filed, errors can be corrected by filing a correction statement (revised return) using the same form type and quarter.
Common reasons to file a TDS revised return include:
- Wrong or invalid PAN of deductee
- Incorrect TDS amount deducted or deposited
- Missing deductee entries (employee or vendor omitted)
- Wrong challan details (BSR code, date, serial number)
- Incorrect nature of payment (section code) used
- Deductee name or address mismatch causing 26AS discrepancy
What Are the Types of TDS Return Corrections (C1 to C9)?
| Correction Type | What Can Be Changed |
|---|---|
| C1 | Deductor (employer) details — PAN, name, address, etc. |
| C2 | Challan details — BSR code, deposit date, challan serial number, tax amount, interest |
| C3 | Deductee (employee/vendor) details — PAN, name, amount paid, tax deducted |
| C4 | Salary details (24Q only) — breakup of salary, perquisites, deductions under Chapter VI-A |
| C5 | Add a new challan (adding a missed challan payment) |
| C6 | Add a new deductee row under an existing challan |
| C7 | Delete an incorrect deductee row |
| C8 | PAN correction for deductee (up to three times without TRACES approval) |
| C9 | Add a new deductee entirely (PAN not previously included) |
How to File a TDS Revised Return on TRACES: Step-by-Step
What Happens After Filing the TDS Revised Return?
After the correction is processed (typically 3–5 working days), the corrected data reflects in the deductee’s Form 26AS and Annual Information Statement (AIS). This is important because a deductee can claim TDS credit in their ITR only when it appears in their 26AS. Deductees who complained about missing or incorrect TDS credit will see the updated credit after the correction.
If the correction results in additional tax liability (for example, adding missed challans), the additional amount must be deposited before filing the correction statement. The revised return cannot exceed the total challan amounts already deposited — you need to pay the extra amount through ITNS 281 first.
Are There Any Limits on How Many Times a TDS Return Can Be Revised?
There is no prescribed limit on the number of corrections. You can file multiple correction statements for the same quarter and form type. However, each correction builds on the previous version — you always download the latest CONSO file before preparing the next correction. Also, PAN corrections are limited to 3 times without TRACES approval for the same deductee; beyond that, TRACES officer approval is required.
Frequently Asked Questions
Log in to TRACES, request a correction, download the CONSO file for the relevant quarter/form, edit it in NSDL RPU, validate with FVU, and upload the FVU zip file on TRACES with DSC or EVC authentication.
There is no specific deadline for corrections, but they should be filed before assessment proceedings commence. The original TDS return must be filed by the due dates — late original filing attracts penalties under Section 272A.
A Consolidated (CONSO) file is the machine-readable version of your previously filed TDS return, downloaded from TRACES. It contains all challan and deductee data from the original filing and is the starting point for preparing corrections.
Yes — use correction type C6 to add a new deductee row under an existing challan, or C9 to add a completely new deductee with a new PAN. Ensure sufficient challan balance exists or deposit additional tax first.
Typically 3–5 working days after submission. The corrected data then reflects in the deductee’s Form 26AS and AIS within a few days of processing.
CA Madhusmita Padal is a Practicing Chartered Accountant with firms based in Odisha and Chennai. She specializes in taxation, company law, and auditing. She is passionate about simplifying complex concepts and making knowledge accessible to all.