If any deficiencies are noticed in the existing TDS Return such as incorrect PAN, incorrect challan details,  the revised TDS return should file.

To file a revised TDS return there is no time limit. Interest will be levied if there is any TDS liability arising on the filing of the revised return. The penalty is also levied if it is filed for other reasons.

The following are the various types of corrections that can be made to an accepted TDS Return:-

1. Update deductor details such as Name, Address of Deductor. This type of correction is known as C1.
2. Update challan details such as Challan Serial No., BSR Code, Challan Tender Date, Challan amounts, etc. This type of correction is known as C2.
3. Update/delete /add deductee details. This type of correction is known as C3.
4. Add/delete salary detail records. This type of correction is known as C4.
5. Update PAN of the deductee or employee in deductee/salary details. This type of correction is known as C5.
6. Add a new challan and underlying deductees. This type of correction is known as C9.

TDS Revised Return statement can only be filed if the original return has been accepted by the Tin Central System. You can check the status of the regular statement on the TIN website by entering the TAN No. and Provisional Receipt No./ Token No. on https://onlineservices.tin.nsdl.com/TIN/JSP/tds/linktoUnAuthorizedInput.jsp