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
Source: www.tdsman.com
