What are Common Rejection Reasons after Correction TDS/TCS Return ?

The status of Original/Regular TDS Statement and "Y" Correction TDS Statements is available at www.tin-nsdl.com and Other Correction TDS Statement Rejection status is avialble at www.tdscpc.gov.in. Both the site are gives us rejection TDS Statement status. But, on the contrary many TDS Deductee, Deductor or Collector are far aware from the resons of TDS/TCS Statement rejection. Know the possible reasons of statement rejection along with the explanation and resolutions, which is as under:

1. Sequence of challan/salary/deductee detail record being added in a correction statement is not in continuation of the last sequence number for the said record in the original statement.

Explanation:

Sequence of challan/salary/deductee detail record being added in a correction statement is not in continuation of the last sequence number for the said record in the original statement.

Resolution:

• Deductor should resubmit the request for conso file at TRACES Portal.
• Open this Conso file in NSDL RPU and check whether the newly added row is in sequence from the last row.
• If it is in sequence, then Deductor can file the correction statement again. however, the deductor should not file a fresh correction statement until his previous correction statement is Rejected.
• If the sequence number is still not proper, please contact TDSCPC through e-mail at contactus@tdscpc.gov.in alongwith the relevant details."

Do's for deductor

Step1: Deductor should resubmit the request for conso file at TRACES Portal.

Step2: Open the latest Conso file in NSDL RPU or other software having the same functionality

Step3: Insert One Row in the Conso file using RPU.

Step4: Check whether the newly added row is in sequence from the last row.

If it is in sequence

Step1: Deductor can file the correction statement again after checking the status of his previous correction statement at CPC to be appearing as ""Rejected at CPC TDS

If if it is not in sequence

Step1: Please contact to TDSCPC through e-mail at contactus@tdscpc.gov.in alongwith the relevant details."

Dont's for deductor

• If the sequence no.of challan/salary/deductee detail record is not proper deductor should not file the correction statement.
• deductor should not file latest correction statement, untill the status of his previously filed statement is displayed as ""Rejected at CPC TDS".

2. In the correction statement filed, any of the following is not matching with the corresponding details in the statement available at TDSCPC.

Explanation:

Deductor may have changed the field which are not updatable fields by Mistake.

Resolution:

• File the correction statement without any changes in non updatable fields in the deductee details.
• Deductors are advised to use latest version of NSDL RPU or any other software restricting the changes in the non-updatble field for filling the correction statement to avoid such rejection.
• If deuductor need to change the value in any deductee row then he should use ""Add"", ""Update"", ""Pan Update"" and ""Delete"" flag in the conso file"

Step 1

Deductor may request for consolidated TDS/TCS statement from the TRACES and prepare correction statement on the consolidated statement

Step 2

Add/Change the Dedcutee records using Flag ""Add"", ""Update"" ""Pan Update"" and ""Delete"" without changing any values in non - updatable fields.

Deductor should not make any changes in non updatable fields,

3. While filling correction Statement, the deductor has used the Conso File, which is not the latest.

Explanation:

Deductor has not used latest conso file for filling correction statement.

Resolution:

• Deductor need to resubmit the request for conso file.
• Prepare the correction statement using NSDL RPU on the basis of this latest downloaded conso file.

Deductor should prepare correction statement on the basis of latest Conso file downloded from TRCAES.

1. Deductor should not use the Conso file which is not latest.
2. deductor should not file latest correction statement, untill the status of his previously filed statement is displayed as ""Rejected at CPC TDS"" or ""Processed for 26AS""."

4. Deductor is not allowed to make corrections in a Valid PAN of a deductee/employee more than once.

Explanation:

Valid to Valid PAN correction can be done only Once. The statement is rejected, since Deductor has already filed one Valid to Valid PAN correction before the present correction statement.

Resolution:

• Deductor will have to deduct and pay TDS/TCS @20% and file the correction statement accrodingly in order to avoid defaults in future.
• Deductors are advised to use NSDL RPU latest version for filling the correction statement to avoid such rejection in the future.

1. Deductor should verify the PAN of the deductee before quoting the same in the TDS statement.
2. Deductor should avoid typographical errors while inputting the PAN in the statement.
3. Deductors are advised to use NSDL RPU latest version or the other software which provides the same funcionality for filling the correction.

Deductor should not make correction Valid PAN To valid PAN more than once.

5. If deductor submit a correction statement to update existing matched / partially matched challan with updates on one or more of following fields then validation will fail with this reason:

• Challan serial number
• Transfer voucher number
• Bank branch code
• Date on which Tax is deposited
• Total Amount of Tax Deposited
• TDS – Income Tax
• TDS – Surcharge
• Education Cess
• Interest
• Others
• Whether TDS deposited by book entry?"

Explanation:

If deductor submit a correction statement to update existing matched / partially matched challan with updates on one or more of fields other than the following.

• Interest,
• Others and
• Section Code.

Change in any other field will lead to rejection of the correction statement.

Resolution:

• Deductor need to download latest conso file from Traces and file correction statement without making any changes in any field of BOOKED Challan except ""Interest,Others & Section Code"".
• Deductor's are advised to use NSDL RPU latest version for filling the correction statement to avoid such rejection.

1. Deductor need to download latest conso file from Traces and file correction statement without making any changes in any field of BOOKED Challan except ""Interest,Others & Section Code"".
2. Deductor's are advised to use NSDL RPU latest version for filling the correction to avoid such rejection."

1. Deductor should not make any changes in any field of BOOKED Challan except Interest,Others & Section Code .
2. deductor should not file latest correction statement, untill the status of his previously filed statement is displayed as ""Rejected at CPC TDS""."

6. If any of the verification key do not match with previous statement then the current statement is rejected with this reason:

Verification keys for Non Nil statement when last transfer voucher no. is provided

• Last transfer voucher no.
• Last Bank-Branch Code/Form 24G Receipt Number
• Last date of transfer voucher no. / Bank Challan no.
• Last total deposit as per challan

Verification keys for Non nil statement when last transfer voucher no. is not provided

• Last bank challan no.
• Last bank BSR code
• Last Date of transfer voucher no. / Bank Challan no.
• Last Total Deposit as per challan

Verification keys for Nil statement:

• Last Date of transfer voucher no. / bank challan no.
• Last total deposit as per challan

Explanation:

If any of the verification key do not match with previous statement then the current statement is rejected with this reason: Verification keys for Non Nil statement

Resolution:

• Deductor should not make any changes in the Non-Updatable fields of the previous statement.
• Deductor's are advised to use NSDL RPU latest version for filling the correction to avoid such rejection in the future.

1. Deductor need to download latest conso file from Traces , if Challan is not ""BOOKED"" at time of filling correction statement deductor may change any feild except Non-Updatable , which are already Highlighted.
2. Deductor's are advised to use NSDL RPU latest version for filling the correction to avoid such rejection.

Deductor should not make any changes in the Non-Updatable fields of the previous statement.

7. Total Challan Amount is less than the sum of TDS+Interest+Others Amount

Explanation:

Challan details record number not present in the database of CPC

Resolution:

Please contact to TDSCPC through e-mails at contactus@tdscpc.gov.in along with relevant details.

1. Deductor should use latest downloaded conso file for preparing the correction statement.
2. Deductor should file correction only after getting confirmation from TDSCPC"

Deductor should not file any correction before getting confirmation from TDSCPC

8. Challan details record number not present in the database

Deductee details record number not present in the database to update or delete

Explanation:

Deductee details record number not present in the database to update or delete

Resolution:

Please contact to TDSCPC through e-mails at contactus@tdscpc.gov.in along with relevant details.

1. Deductor should use latest downloaded conso file for preparing the correction statement.
2. Deductor should file correction only after getting confirmation from TDSCPC"

Deductor should not file any correction before getting confirmation from TDSCPC

9. Deductee/Party Code can have values 1 or 2.

1. for Companies,
2. for other than Companies.