26QB Correction functionality has been enabled on Tax Payer login -> 26QB -> Online Correction. Buyer of property can only submit  request and file correction.  Please refer the checklist displayed before filing correction for details. Default Summary and  Justification Report will also be available in  26QB tab for Buyer’s login.




F.No. DIT(S)-2/Form 26QB/100/2015    Date: 22.03.2016


All Principal CCsIT, PCsIT and CIT(CO) & Admn.

Sir /Madam,

Sub: Correction of statement cum challan relating to TDS on sale of property u/s 194IA of the IT Act –Withdrawal of Standard Operating Procedure (SOP)-reg

Kindly refer to the above.

2. Section 194IA of the IT Act relates to TDS on Sale of property. Form 26QB is an online statement-cum-challan to be filled and submitted by the buyer of the property for making TDS payment on sale of property. It contains details of buyer, seller, property being sold, sale consideration, tax deposit details etc. Being an internet challan, no correction can be made by the bank branches through the existing RT18 mechanism.

3. Keeping in view various representations received, SOP vide F. No.DIT(S)-2/Form 26QB/100/2015 dtd 20/04/15 was issued for processing the requests of change in form 26QB, on case to case basis, as per defined rules, till such time that an alternative online approach was finalised. Accordingly, the office of the ADGIT(S)-2 has been processing applications requesting for correction in form 26QB.

4. Now, CPC-TDS has enabled functionality for online correction in form 26QB from 29/02/2016. Communication No. CIT/CPC-TDS/15-16 dtd 02/03/2016 on ‘Enablement of 26QB correction facility and role of TDS officers’ from CPC-TDS is enclosed.

5.  In view of the online functionality being made available, the SOP dated 20/04/15 for correction in form 26QB challan is being withdrawn with immediate effect. The field formations and taxpayers may be advised to use the functionality made available by CPC­TDS.

Yours faithfully

(Sanieev Singh)

Addl. Director General (Systems)-2

Enclosure: As above

Download Full Notification


1. CPC(TDS) releases Online Correction Facility for 26QB Statements

Mandatory Filing of Form 26QB by Buyer of Immovable Property


CPC-TDS enables online correction in form 26QB


Withholding tax Impact on Property transaction by Non-Residents Indian/Foreign Nationals


TDS on sale of Immovable Property- Beware CPC TDS issuing intimation for late deposit of TDS


TDS on sale of Immovable Property by Non-resident


TDS- Sec.194IA – Payment on transfer of certain immovable property


Transfer of Immovable Property & Income Tax – A Critical Analysis


Procedure for TDS Payment (FORM 26QB) and Generation of Form 16B


Tds On Purchase Of Immovable Property Effective 1st June,2013

More Under Income Tax

Posted Under

Category : Income Tax (28050)
Type : Featured (4021) Instructions (990) Notifications/Circulars (32348)
Tags : cpc (62) Income Tax Notifications (9810) Section 194IA (45) TDS (1099)

3 responses to “CPC-TDS enables online correction in form 26QB”

  1. chetan says:

    after clicking everify using net banking -> logout of the current session in traces-> log in to your bank account -> click view 26 as -> click e verified services on top -> click on it to reach traces via it.
    e verification complete

  2. Anant says:

    Its really a welcome move. In the first place to expect property buyer to implement TDS was a wrong step. For each payment installment filling Form 26QB, then Bank challan etc for an non banking person that too a NRI was too much to expect. I received a demand notice for one mistake of filling year 2013 instead of 2014. I was surprised when they wrote in the notice possibility of online correction.
    My question is do I need to pay Demand right a way or can wait for correction to be approved?

  3. vswami says:

    This is a welcome development; and a sensibly taxpayer
    friendly step taken by the department.
    In the context, attention needs to be prudently invited to the viewpoints urged and placed in public domain on a similar aspect; that has something to do with the correction in the PAN Database, in the event of a change in address, as appearing /last uploaded online.
    For more, see the recently notified amendment of the IT Rules, 2015 ; and the input feedback thereon placed in and urged through public domain.

    It needs no separate emphasis that, enabling , likewise, functionality for online correction /updating of latest address with the Department should consequently facilitate incorporation thereof in 26 AS and the TDS certificates issued by deductor in Form 16A, 16, so on. And in the result, the TDS certificate (s) is ensured to be issued and reached only to the latest address of deductee.

Leave a Reply

Your email address will not be published. Required fields are marked *