If a tax deductor done any inadvertent mistake at the time of making payment of tax than how to correct the challan detail which is already generated with wrong data. Before knowing the procedure to correct error in TDS challan we need to know about that what is the types of mistakes.

A. Type of errors in TDS Challan

1. TAN

2. Assessment Year

3. Major Head code

4. Minor Head Code

5. Nature of Payment

6. Total Amount

7. Name

Note – Deductee will not able to get tax credit in presence of such type of errors.

B. Procedure to Correct Error in TDS Challan

1. TAN Number Correction

If Deductor are deposited tax in another TAN than he is not able to do correction in challan. Two Method for correction are available mentioned below: –

S.no Tax deposit method Authority to correct
1 Online challan Deposit (e -payment) Concerned assessing officer
2 Physical challan deposit in bank Bank- if correction request received within 7 days from challan deposit
After 7 days – Concerned assessing officer

1.1. Step for submit application to concerned assessing officer for tan correction 

1. If challans paid through online mode than taxpayer may contact their concerned Assessing officer of the income tax department.

2. Write an application on letter head of taxpayer to concerned assessing officer for correction of TAN NUMBER in deposited challan.

3. List of Document need to be attached with application

a. No objection Certificate

b. Affidavit

c. Tan Number Certificate

d. Copy of challan

e. One Id proof of taxpayer

4. After that Application will be submitted with all required documents to concerned assessing officer of income tax department.

1.2 Steps of request to bank for TAN correction

1. The taxpayer has to submit the request form to the concerned bank

2. Request should be done with in the 7 days from challan deposit

3. Any correction request initiated by the taxpayer after the time limit specified above shall be rejected by Bank

4. Attach copy of original challan

5. If challan is more than one than a separate request form is to be submitted for each challan.

6. If tax payer is other than individual than the authorisation letter of authorized person should be attach with seal sign

7. Form of correction in TDS challan will be provided by bank

2. Assessment Year, Minor Head, major Head , nature of payment Correction

If taxpayer choose wrong Assessment year, Minor Head, Major Head, Nature of Payment at the time of deposit of tax than he will also able to do correction through TRACES portal. Please follow the steps mentioned below for doing correction in challan: –

1. First go to website https://www.tdscpc.gov.in/

2. Login TRACES id

3. After login click on statement /payments Tab and select Request for OLTAS Challan Correction and proceed

4. After proceed you need to enter challan details for which OLTAS correction is to be submitted

5. Challan Detail are Covered: –

a. BSR Code

b. Date of Deposit

c. Challan serial Number

d. Challan Amount

Fill the required information of challan and proceed

6. Select the tab type of correction and do required correction by drop down and click on submit button.

Challan correction screen: –

Challan correction screen

7. After that You will get a request Number for track the status of submitted correction in future.

8. Challan Correction request will proceed with in one day.

3. Correction in Total Amount and Name

If Total amount of challan or name wrong entered by bank at the time of deposit of challan than bank is able to do this correction with in 7 days on request of taxpayer.

This is possible only in case of physical challan deposit.

C. Some Important Points Related To Correction In TDS Challan

1. Minor head means- It is related to deductees. If deductee is:-

a. Company – (0020) is Minor head

b. Non company – (0021) is Minor head

2. Major Head means- It is related to type of payment. Two types are available: –

a. (200)- TDS/TCS Payable by Taxpayer

b. (400)- TDS/TCS Regular Assessment

3. No objection Certificate will have to be taken from the tan holder in which we have made wrong tax deposited by mistake

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