Unlike E tds regular return there are many cases when revised/correction etds return is rejected by TIN by one or another reasons. In some cases persons are unable to find the exact cause of rejection even they have tried all method.The list of common error or rejection of ETDS revised return is given as under for your ready reference along with remedial action.I hope after reading these solutions ,we may taste success in our next attempts .Best of Luck .Happy e filing etds return.
Sr.No. | Error description | Explanation | Course of action |
1 | Assessment Year of the statement cannot be updated | Fields such as TAN, Form No, FY/AY and Quarter of a statement cannot be rectified by filing a correction statement | Do not update mandatory fields by filing a correction statement. Deductor should ensure that correct details corresponding to the regular statement for which correction statement is being filed are provided in the mandatory fields while filing a correction statement |
2 | Bank BSR code of the challan cannot be updated as payment details mentioned in previous statement (Regular/Correction) has matched with details provided by Bank. | Challan details from the TDS statement is verified with the corresponding payment information provided by the bank. If these details match then the status of challan is updated as 'Booked' and the tax credit is provided to the corresponding deductees with valid PAN. Once the status of challan is 'Booked' no corrections in the challan details are allowed | Deductor should check the status of challan in the TDS statement filed at Quarterly statement status view on the TIN website before preparation of correction statement. If the status of challans is Booked then do not file any correction statement for updating the details of such challan |
3 | Bank Challan Number of the challan cannot be updated as payment details mentioned in previous statement (Regular/Correction) has matched with details provided by Bank. | Challan details from the TDS statement is verified with the corresponding payment information provided by the bank. If these details match then the status of challan is updated as 'Booked' and the tax credit is provided to the corresponding deductees with valid PAN. Once the status of challan is 'Booked' no corrections in the challan details are allowed | Deductor should check the status of challan in the TDS statement filed at Quarterly statement status view on the TIN website before preparation of correction statement. If the status of challans is Booked then do not file any correction statement for updating the details of such challan |
4 | Book Cash Entry of the challan cannot be updated as payment details mentioned in previous statement (Regular/Correction) has matched with details provided by Bank. | Challan details from the TDS statement is verified with the corresponding payment information provided by the bank. If these details match then the status of challan is updated as 'Booked' and the tax credit is provided to the corresponding deductees with valid PAN. Once the status of challan is 'Booked' no corrections in the challan details are allowed | Deductor should check the status of challan in the TDS statement filed at Quarterly statement status view on the TIN website before preparation of correction statement. If the status of challans is Booked then do not file any correction statement for updating the details of such challan |
5 | Correction cannot be made as deductee for which updation/deletion is required has been already cancelled by Correction statement. | Record from the original statement for which correction is being made has already been deleted, hence correction cannot be applied | Deductor should ensure that the record being updated vide correction statement is present in the TIN central system and not deleted vide earlier correction |
6 | Correction cannot be made as statement has been cancelled | Original statement for which correction has been filed has already been cancelled, hence correction cannot be applied | Deductor should ensure that the regular statement on which correction statement is filed is present in the TIN central system and not deleted/cancelled vide earlier correction. Deductor should check the status of the regular statement filed before filing any correction statement |
7 | Correction in Salary details is not applicable, as corresponding salary detail record is cancelled by filing correction statement filed earlier. | Record from the original statement for which correction is being made has already been deleted, hence correction cannot be applied | Deductor should ensure that the record being updated vide correction statement is present in the TIN central system and not deleted vide earlier correction |
8 | Date of Transfer Voucher/ Bank Challan cannot be updated as payment details mentioned in previous statement (Regular/Correction) has matched with details provided by Bank. | Challan details from the TDS statement is verified with the corresponding payment information provided by the bank. If these details match then the status of challan is updated as 'Booked' and the tax credit is provided to the corresponding deductees with valid PAN. Once the status of challan is 'Booked' no corrections in the challan details are allowed | Deductor should check the status of challan in the TDS statement filed at Quarterly statement status view on the TIN website before preparation of correction statement. If the status of challans is Booked then do not file any correction statement for updating the details of such challan |
9 | Deductee details with same record number is available in TIN Central System | Sequence of challan/salary/deductee detail record being added in a correction statement should follow from the last sequence no for the said record in the original statement. | Deductor should ensure correct sequence number of the challan/deductee details being added vide the correction statement. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement |
10 | Either Previous Provisional Receipt No. provided is incorrect or combination of Original Provisional Receipt No. and Previous Provisional Receipt No. is not in sequence | Value in the field Previous provisional receipt no. (PRN) should be the PRN of last correction statement accepted at TIN. In case of the first correction being filed, he previous PRN should be the PRN of original statement | Deductor should ensure that 1) the value in the field 'Original Provisional receipt number' should be that of the corresponding regular statement for which correction is being filed 2) the value in the field 'Previous Provisional receipt number' should be that of the last accepted statement corresponding to the regular statement for which correction statement is being filed; i.e. in case of first correction, PRN of the regular statement should be provided in both the fields. In case of subsequent correction, PRN of last accepted correction statement should be provided in the field 'Previous PRN' |
11 | File type of Regular and Correction file should be same (i.e. either both of them should be electronic or both of them should be Paper) | If regular statement is in electronic, then corresponding correction should also be in electronic form If regular statement is in paper form, then corresponding correction should also be in paper form | Deductor should ensure that the Provisional receipt number of the regular statement corresponding to the correction being made is quoted correctly in the correction statement |
12 | For addition of challan details, Challan detail record number should be the next number of challan detail record number mentioned in last regular/correction statement. | Sequence of challan/salary/deductee detail record being added in a correction statement should follow from the last sequence no for the said record in the original statement. | Deductor should ensure correct sequence number of the challan/deductee details being added vide the correction statement. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement |
13 | For addition of salary details, salary detail record number should be the next number of salary detail record number mentioned in last regular/correction statement. | Sequence of challan/salary/deductee detail record being added in a correction statement should follow from the last sequence no for the said record in the original statement. | Deductor should ensure correct sequence number of the challan/deductee details being added vide the correction statement. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement |
