TDS Correction Return Revised Procedure No Statistics Report, Provisional Receipt

Revised Procedure for TDS-TCS Correction Statements and Upload of Documents wef 01-06-2014

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Chartered Accountants

NSDL/TIN/2014/024 May 28, 2014

Subject:Revised procedure for acceptance of e-TDS/TCS correction statements and upload of scanned documents to TIN Central System

Attention of all TIN Facilitation Centers (TIN-PCs) is invited to the procedure of acceptance of e-TDS/TCS correction statements and upload of scanned images as provided in chapter 6 and 7 of the TIN-PC Operating Manual (TOM).

As per approval from Income Tax Department, the procedure for acceptance of e-TDS/TCS correction statement stands revised. The same is intimated vide this circular. The revised procedure applicable with effect From June 1, 2014 is as per table below:

Sr. No.	Documents to be accepted along with e- TDS/TCS Correction Statements – Existing procedure	Documents to be accepted along with eTDS/TCS Correction Statements – Revised procedure (From June 1, 2014)
1	Physical Form 27A	Physical Form 27A
2	Statement Statistics Report(SSR)	-
3	Copy of Provisional Receipt of Original Statement	-

In view ofthe above, TIN-PCs are required to accept e-TDS/TCS correction statements from Deductors/Collectors with .FVU file and duly signed Form 27A (generated from the latest File Validation Utility). The copy of Original Provisional Receipt and Statement Statistic Report need not be accepted fromDeductor/Collector.

The verification of control total screen has to be carried out on the basis of information present on Form 27A.

Further,the revised procedure for upload of scanned images of e-TDS/TCS Correction Statements, is as per thef ollowing table wherein e-TDS/TCS statements are accepted on orafter June 1, 2014

Documents accepted at the time of acceptance of e-TDS / TCS Statement

Documents to be returned to Deductor / Collector

Scanning of documents

1. CD/Pendrive

2. Form 27A

1. CD/Pendrive

1. Form 27A

2. Provisional receipt copy generated

from SAM

In case of multi-hatch correction statements, following documents to be scanned;

Batch 1

Form 27A

Provisional receipt copy generated from SAM

Batch 2

Provisional receipt copy generated from SAM

Batch 3

Provisional receipt copy generated From SAM

Note: For e-TDS/TCS statements accepted upto May 31, 2014, the scanned images of Form 27A and Provisional Receipt needs to be scanned and uploaded as referred vide circular number NSDL/T1N/2011/009 dated May 6, 2011.
The version of TOM after the above said updates is 5.10. The version control sheet is attached as Annexure A
In case of any clarifications, contact TIN Support Desk on 022-24994201.

For and on behalf of

NSDLe-Governance Infrastructure Limited

Bushan Maideo
SeniorVice President