Important points while filing TDS Correction Statemets C3 and C9

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Following
are some useful information to adhere before submitting Corrections, with
special reference to C3 & C9:
  
What
are C3 & C9 Corrections?   
  
C3
Correction
 involves Updation  or Addition of
Deductee details
 in the TDS statement.  The facility to delete
Deductee records has now been discontinued for the purpose of correct reporting
and is no longer permissible in the TDS statements. Accordingly, the delete option
available under “Updation mode for Deductee” has been removed from RPU 3.8.
  
Revision
of TDS Statement by way of Adding a new Challan and underlying
Deductees 
is referred to as C9 Correction.


  
Important
points to adhere while submitting Corrections: 
 
·     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 multiple
submissions. 
·      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 quarterly TDS Statement is
submitted. 
·      Validate
PAN
 and name of fresh deductees from TRACES before
quoting it in correction statement. Download PAN Master from
TRACES and use the same to file new statement to avoid quoting of incorrect and
invalid PAN. 
·       TDS
statement cannot be filed without quoting any valid challan and
deductees row. 
·       Quote
correct and valid lower rate TDS certificate in TDS statement
wherever the TDS has been deducted at lower / zero rate on the basis of
certificate issued by the Assessing Officer 
·        Download
the Justification Report
 to know the details of TDS
defaults, if any, on processing of TDS statements and submit corrections
accordingly.
·   File
correction statements promptly
 in case of incomplete and
incorrect reporting. Please use the new version 3.8 of the Return Preparation
Utility (RPU) and version 4.1 & 2.137 of the File Validation Utility (FVU)
released by NSDL. 
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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