Correction Format Info

You complete these processing options for correction reports only.

Transaction Type

Enter the code for the type of correction. Leave this processing option blank if this is not a correction report. Values are:

C1: Correction in deductor details (excluding TAN)

C2: Correction in deductor (excluding TAN) or challan details

C3: Correction in deductor (excluding TAN), challan, or deductee details

C5: Correction in PAN of deductees

C9: Correction in challan (addition of challan)

Y: Cancellation of statement

Batch Updation Indicator

Enter 1 if updates exist in the batch header other than the TAN and the transaction type is C2 or C3. Otherwise, enter 0.

Mode

Enter the mode for transaction types C3 and C9. Leave this processing option blank for transaction types C1, C2, and C5. Values are:

A: New deductee record is added for transaction type C3.

D: Existing party detail record is deleted for transaction type C3.

U: Existing party details record is updated (changed) for transaction type C3.

O: Used for transaction type C9.

Original RRR Number

Specify the Provisional Receipt Number (PRN) of the corresponding regular statement.

Previous RRR Number

Specify the Original RRR number (PRN of corresponding regular statement) if no previous correction statement was provided.

Specify the PRN of last correction statement if a previous correction statement was provided.

Last TAN of Deductor/Collector

Enter the same TAN of the collector included in corresponding regular statement accepted by the TIN central system.

Collector's Branch/ Division

For transaction types C1, enter the deductor's branch and division.

For transaction types C2 and C3, enter the deductor's branch and division if you entered 1 in the Batch Updation Indicator processing option. If the value in the Batch Updation Indicator processing option is 0 for transactions types C2 and C3, leave this processing option blank.

For transaction types C5, C9, and Y, leave this processing option blank.

Challan Updation Indicator

For transaction type C3, enter 1 if there are changes in the challan details. Otherwise, enter 0 for transaction type C3. For all other situations, leave this processing option blank.

Last Bank Challan No

For transaction types C2, C3, and C5, enter the Bank Challan Number specified in the corresponding regular or last correction statement. A value is required in this processing option if the book entry flag or the nil challan indicator is N.

Leave this processing option blank for transaction types C1, C9, and Y.

Last Bank Branch Code

For transaction types C2, C3, and C5, enter the bank branch code (BSR code) mentioned in the corresponding regular or last correction statement. A value is required in this processing option if the book entry flag or the nil challan indicator is N.

Leave this processing option blank for transaction types C1, C9, and Y.

Last Date of Bank Challan/Transfer Voucher No

For transaction types C2, C3, and C5, enter the date of the Bank Challan Number or date of the Transfer Voucher Number included in the corresponding regular or last correction statement.

Leave this processing option blank for transaction types C1, C9, and Y.

Last Total of Deposit Amount as per Challan

For transaction types C2, C3, and C5, enter the value from the Total of Deposit Amount as per Challan of the corresponding regular or last correction statement. You must provide this value.

Leave this processing option blank for transaction types C1, C9, and Y.

Last Employee/ Party PAN

For transaction type C3, enter the value from the regular statement or the last correction statement if the mode is D or U.

If the mode for transaction type C3 is A, or if the transaction type is C1, C2, C5, C9, or Y, leave this processing option blank.

PAN Reference Number

For transaction type C3, enter the PAN reference number. If the mode is D, the value is the same as the value that you enter in Last Collectee / Party PAN Ref. No. processing option.

Leave this processing option blank for transaction types other than C3.

Note: The PAN Reference Number is a unique identifier to identify a party where PAN is not available. This number is quoted by the collector.

Last Employee/Party PAN Ref No

For transaction type C3, if mode is D or U, enter the value specified in the regular statement or the last correction statement.

If the mode for transaction type C3 is A, or if the transaction type is C1, C2, C5, C9, or Y, leave this processing option blank.

Last Total Income Tax Deducted at Source

For transaction type C3, if mode is D or U enter the value of the total income tax collected at source (income tax + surcharge + cess) as specified in the corresponding regular statement or the last correction statement.

Leave this processing option blank if the mode is A. For transaction type C5, enter the value of total income tax collected at source (income tax + surcharge + cess) as specified in corresponding regular statement or the last correction statement. Leave this processing option blank if the transaction type is C1, C2, C9, or Y.

Last Total Tax Deposited

For transaction type C3, if mode is D or U enter the value of the total tax deposited as specified in the regular statement or the last correction statement. Leave this processing option blank if the mode is A. For transaction type C5, enter the value of the total tax deposited as specified in the corresponding regular statement or the last correction statement.

Leave this processing option blank if the transaction type is C1, C2, C9, or Y.

Reason for non-deduction/lower deduction

For transaction type C3, if the mode is A, enter A if a lesser deduction amount or no deduction exists due to a certificate under section 197, or enter B if there is no deduction due to a declaration under section 197A.

Leave this processing option blank for all other modes. For transaction type C9, enter A if a lesser deduction amount or no deduction exists due to a certificate under section 197, or enter B if there is no deduction due to a declaration under section 197A. Leave this processing option blank if the transaction type is C1, C2, C5, or Y.

Whether regular statement for Form 26Q has been filed for an earlier period? Enter ''Y' if regular statement for Form 26Q has been filed for an earlier period. Else enter value 'N'.

Enter a value depending on the Regular Statement field value, whether filed on an earlier period for Form 26Q. Values are:

Y: If a regular statement for Form 26Q has been filed for an earlier period

N: If a regular statement for Form 26Q has not been filed for an earlier period