TDS Return – How to make make Correction in Deductee Details?

Yes. You can update a deductee record.

You can update deductee details viz; PAN of deductee, name, amount etc. Steps to update a deductee record are as under:

• Identify the challan corresponding the deductee record to be updated by
  • its sequence no as per regular statement
  • CIN, deposit amount as per regular statement
• Identify the underlying deductee record to be updated by
  • its sequence number as per regular statement under the challan identified as above.
  • PAN of deductee, total tax deducted and total tax deposited as per regular statement.
• Update the deductee details as required.
• Along with the updated values, the correction statement should contain CIN, deposit amount in challan details, PAN of deductee, total tax deducted and total tax deposited in deductee details as per regular statement as well.

Example: In order to correct deductee PAN from PANINVALID to AAAPI0147G in the sixth deductee record of the fourth challan of the regular statement filed by you, the steps as under need to be followed:

1. Identify challan no. 4 and corresponding deductee record having sequence no. 6 as per regular statement
2. Update the value in the field deductee PAN to AAAPI0147G.
3. Ensure that the value in the field Last deductee PAN is PANINVALID, i.e. as per regular statement.

Yes. You can add a deductee record.

You can add a new deductee records under an existing challan. The procedure for adding deductee records is as under:

• identify the challan corresponding the deductee record to be updated by
  • its sequence no as per regular statement
  • CIN, deposit amount as per regular statement
• Add the new deductee record
• Maintain sequence of the new deductee record in continuation to the sequence number of the last deductee record under the said challan as per regular statement add details of deductee in this record.
• Along with newly added deductee record, correction statement should contain value of CIN and deposit amount as per regular statement as well.

Example: If a regular statement filed by you has six challans and you wish to add five more deductees to challan 4 which has 4 deductees as per regular statement, the steps as under need to be followed:

1. Identify challan having sequence no. 4
2. Sequence of new deductee being added to 5 in the challan details section
3. Add underlying five deductees in the deductee annexure and associate them with challan having sequence no. 4.

Yes. You can delete a deductee record.

Steps to delete a deductee record are as under:

• identify the challan corresponding the deductee record to be updated by
  • its sequence no as per regular statement
  • CIN, deposit amount as per regular statement
• Identify the deductee record to be updated by
  • its sequence number as per regular statement under the challan identified as above.
  • PAN of deductee, total tax deducted and total tax deposited as per regular statement.
• Flag the deductee details to be deleted
• Along with the flag for deletion, the correction statement should contain CIN, deposit amount in challan details, PAN of deductee, total tax deducted and total tax deposited in deductee details as per regular statement as well.