Introduction
Filing a TDS Return accurately is crucial for compliance under the Income Tax Act, 1961. However, mistakes such as incorrect PAN details, challan errors, or wrong deduction amounts are common. To fix these issues, the Income Tax Department allows deductors to revise TDS returns online.
This blog explains the step by step process to revise TDS return, correction types, documents required, and important tips to avoid rejection.
What Is a Revised TDS Return?
A Revised TDS Return is filed when errors are found in an already submitted original TDS return. It helps correct details so that deductees receive proper credit in Form 26AS and compliance remains intact.
When Can You Revise a TDS Return?
You can revise a TDS return in the following cases:
- Incorrect PAN of deductee
- Wrong challan details
- Incorrect TDS amount
- Wrong assessment year or quarter
- Missing or additional deductee entries
There is no limit on the number of revisions, but each revision must be accurate.
Types of TDS Corrections
- PAN Correction – Correct invalid or missing PAN
- Challan Correction – Modify challan amount, BSR code, or date
- Deductee Details Correction – Change TDS amount or name
- Salary Detail Correction – Applicable for Form 24Q
- Add / Delete Deductee Records
Documents Required to Revise TDS Return
- Original TDS Return file
- Latest Consolidated (Conso) File
- Justification Report (if applicable)
- Valid Digital Signature Certificate (DSC) or EVC
- TRACES login credentials
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Step by Step Process to Revise TDS Return
Step 1: Login to TRACES Portal
Visit the TRACES website and log in using your TAN credentials.
Step 2: Request Consolidated (Conso) File
- Go to Downloads → Request for Conso File
- Select Form Type, Assessment Year, Quarter
- Submit request and wait for approval
Step 3: Download Conso File
Once approved, download the Consolidated File from TRACES.
Step 4: Open TDS Return Utility
Use RPU (Return Preparation Utility) or authorized TDS software and import:
- Original return
- Conso file
Step 5: Make Required Corrections
Choose correction type:
- PAN
- Challan
- Deductee
- Salary details
Ensure data accuracy to avoid rejection.
Step 6: Validate the Revised Return
- Validate using File Validation Utility (FVU)
- Generate revised FVU file
Step 7: Upload Revised TDS Return
Upload the validated file on the TDS CPC / NSDL portal using:
- DSC, or
- EVC (as applicable)
Step 8: Track Status
Check the revised return status under Statement Status on TRACES.
Time Limit for Revising TDS Return
There is no specific due date for revision, but it should be done before processing to avoid notices, interest, or penalties.
Common Mistakes to Avoid
- Uploading incorrect Conso file
- PAN mismatch errors
- Incorrect challan tagging
- Not validating with latest FVU
- Ignoring justification report defaults
Benefits of Revising TDS Return
- Correct credit to deductees
- Avoid notices and penalties
- Smooth Form 26AS reflection
- Improved compliance score
Why Choose Saving Mantra?
- Expert TDS compliance support
- Error-free TDS revision
- Fast processing
- End-to-end assistance
📞 Get professional help to revise your TDS return today with Saving Mantra.
Disclaimer
The information provided in this blog is for general informational purposes only and does not constitute legal, tax, or professional advice. Tax laws are subject to change. Readers are advised to consult a qualified tax professional before acting on the information.