Rejection Reason Displayed

Total Amount of Tax Deposited validation (Total Tax Deposited > or equal to Summation of Deductee Deposited Amount in Annexure I against that challan + Interest + Other + Late Filing Fee) failed.

Details & Rules

While accepting a Correction Statement at TDS CPC, it is checked that ‘Total Tax Deposited’ is greater than or equal to the ‘Summation of Deductee Deposited Amount in Annexure I against that challan plus Interest plus Others plus Late Filing Fee’. However, a number of Correction Statements have been rejected due to above reason. The below table contains the scenarios of rejection and acceptance of correction statement

Sr. No.

Total Tax Deposited (Col 11)*

Sum of Deductee Deposited Amount (Annexure I)

Others (Col. 21)*

Interest(Col. 20)*

Late Filing Fee

Comparison of Total Tax Deposited and (Sum of Deductee Deposited Amount – Annexure I + Others + Interest)

Sum of Deductee Deposited Amount (Annexure I)

1 1000.00 600.00 50.00 100.00 200.00 Total Tax Deposited is greater Correct
2 1000.00 700.00 100.00 200.00 200.00 Total Tax Deposited is lesser Incorrect
3 1000.00 600.00 100.00 100.00 200.00 Total Tax Deposited is equal Correct

* Column number as in NSDL RPU

Advise

Deductors are advised to use a software to prepare Correction Statement which has inbuilt validation to check the mismatch. NSDL RPU has these validations in place.

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Category : Income Tax (26759)
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0 responses to “Common Rejection Reasons of TDS Correction Statements”

  1. mayank patel says:

    dear sir, i have same problem in reason to reject my tds correction statment.

    data :- challan amount col 11 – 1445 ( 1433 tds + 12 int ( col.20 )

    original statment deductee total in annexure 1 :- 1181 ( col. 23 (421) )

    mistake :- i write 28 rs. instated of 280 rs. in one deductee of that challan.

    correction statment :- change amount rs. 280 in col. 23 (421) now total of tax deposited rs. 1433(tds amount total )

    how i have to correct this mistake and my correction statment is accepted..

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