Centralized Processing Cell (TDS) has observed from its records that C9 Corrections for Quarterly TDS Statements have repeatedly been submitted during Financial Year 2013-14. Please note that CPC (TDS) does not encourage frequent submission of C9 corrections.

Your attention is, therefore, invited to the following information:

What are C9 Corrections?

  • Revision of TDS Statement by way of Adding a new Challan and underlying Deductees is referred to as C9 Correction.
  • The above revision indicates that the TDS data has not been reported correctly by way of omission of deductees, at the time of filing Original statements.
  • This also means that not all tax amount deducted/ collected has timely been deposited by way of challans to CPC(TDS).
  • The omission results into lower deposit of tax collected/ deducted by the deductor to CPC (TDS).

Important points to adhere while submitting Quarterly TDS Statements:

  • Correct and Complete Reporting: It is very important to report correct and valid particulars (TAN of the deductor, Category (Government / Non-Government) of the deductor, PAN of the deductees and other particulars of deduction of tax) in the TDS statement. Please ensure that records are corrected for all deductees reported in the corrections to avoid submission of multiple revisions.
  • Addition of new deductee rows and thereby, challans is not encouraged by CPC (TDS), except for inadvertent errors. Please ensure that complete data is reported in the first instance, while submitting quarterly TDS Statements.

Please ensure that data for all deductees reported in TDS Statements are duly corrected which will help the deductees in claiming correct TDS Credits, besides generating correct TDS Certificates.

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  1. Rakesh Kumar says:

    Dear Sir
    Please guide what to do if the TDS has been deposited but the names of the deductees have not been included in the statement of previous three respective quarters.Now we want to include those details in the statement of the final quarter. Is it possible? How can we rectify this mistake? Please suggest.
    With Regards.
    Rakesh Kumar

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January 2021