TDS Defaults & Procedures Under Traces For Online Correction By Taxguru Consultancy & Online Publication LLP
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<strong>TDS</strong> / TCS<br />
DEFAULT’s u/s. 201(1)<br />
&<br />
MISMATCHE’s u/s. 200A<br />
Reasons<br />
for Default<br />
Types of<br />
Default<br />
How to<br />
Correct?<br />
What is the<br />
Advantage?<br />
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Rectification of Errors: Consolidated <strong>TDS</strong>/TCS File<br />
‣ Available to registered TANs at <strong>TDS</strong>CPC.<br />
‣ Mandatory from financial year 2007-08 to prepare correction return<br />
with consolidated <strong>TDS</strong>/TCS file and now available for online correction<br />
‣ Available on online request and successful verification<br />
‣ Consolidated file provided by <strong>Traces</strong> includes all the updates done<br />
vide correction statements (accepted at TIN central system) filed by<br />
deductor/ collector<br />
‣ Consolidated <strong>TDS</strong>/TCS file is emailed at email ID in TAN account AND<br />
also available for instant download<br />
‣ E-Tutorial on TAN registration and Consolidated file request on <strong>TDS</strong>cpc<br />
website<br />
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