Why reject the Correction TDS Statement or TDS Return by TDS (CPC) ?

There are a few seasons to reject the corrected TDS Statement or TDS Return by TDSCPC, which are as under :

TAN is not valid as per data at TDSCPC

Statement corresponding to regular token number / previous token number field, as given in correction return, does not exist

Previous token number does not correspond to the last accepted correction statement at TDSCPC

Correction is filed for a regular return which is in cancelled state

In a correction statement, below are the verification keys which should match with the corresponding fields of regular statement :

• RRR assessment year
• Return Financial Year
• Periodicity
• Previous Token number
• Last TAN of Deductor
• Receipt number of Original / Regular Return
• Form number

Sum given in 27A form should match with the sum of deducted amount of deductee records given in the correction statement