🔧Our TDS / TCS Correction Service
Notice Analysis u/s 399 (200A)
Expert analysis of notices received — "Regular Statement filed is processed with defaults and/or PAN errors u/s 399 (Section 200A)" — with a clear action plan.
Conso File & Justification Report
Request and obtain Consolidated (Conso) File and Justification Report from TRACES — the foundation for preparing any TDS/TCS correction statement.
Correction Statement Filing
Preparation and e-filing of TDS/TCS correction statements for all forms — Form 138, 140, 143, 144, 141 (24Q, 26Q, 27Q, 27EQ, and 26QB/26QC/26QE) — on TRACES with accuracy.
TDS Correction Consultation
Expert guidance on applicability of corrections — which type (C1 to C9), what can be changed, and the correct approach to nullify defaults and demands.
FVU Upload & TRACES
Complete support in preparing FVU (Financial Verification Upload) files and uploading correction statements on the TRACES portal.
Expert Support
Ongoing expert support via email, phone & chat during business hours for all TDS/TCS correction queries, follow-ups, and TRACES processing status.
Forms Covered Under This Service
Correction service covers all major TDS and TCS return forms:
📜 Form 138 aka Form 24Q · TDS on Salary📜 Form 140 aka Form 26Q · TDS Other Payments📜 Form 144 aka Form 27Q · NRI Payments TDS📜 Form 143 aka Form 27EQ · TCS Return📜 Form 141 aka Form 26QB/26QC · Property/Rent TDS
Who Should Buy This Service?
Any taxpayer (Individual / HUF / Firm / LLP / Pvt Ltd / OPC / Trust) who has filed TDS returns in Form 138 / 140 / 144 and wants to make corrections or received a notice u/s 399 (200A)
Any taxpayer who has filed TCS returns in Form 143 (Form 27EQ) and wants corrections or received a notice u/s 399 of IT Act 2025 (u/s 200A of IT Act 1961)
Buyers or tenants who have filed Form 141 (Form 26QB / 26QC) for property purchase or rent TDS and need corrections or received a notice u/s 399
Any deductor whose TDS return has challan mismatches, interest demands, or PAN-related defaults that need to be rectified on TRACES
Important — Budget 2024 Deadline: As per Budget 2024, TDS or TCS corrections cannot be filed after the expiry of 6 years from the end of the relevant financial year. The last date to correct returns for FY 2007-08 to FY 2018-19 was 31st March 2025. Act promptly — do not delay corrections for older financial years.
🛠️Types of Corrections We Handle
TDS/TCS correction statements can address multiple types of errors. Our experts handle all correction types (C1–C9) on TRACES:
Type C1
PAN Correction
Fix incorrect or invalid PAN of deductee / collectee reported in the original return
Type C2
Challan Correction
Correct challan details — BSR code, date of deposit, challan serial number, or TDS amount
Type C3
Deductee Details
Update deductee / collectee record — payment amount, TDS deducted, section code, or payment date
Type C4
Add / Delete Deductee
Add missing deductees or delete incorrectly included records from original TDS return
Type C5
Salary Details
Correct salary breakup, deductions, or HRA details in Form 24Q (Form 138) Annexure II
Interest / Defaults
Demand Nullification
File correction to nullify interest demands — merely paying the challan does not close the default in TRACES
Note: Paying an interest challan is not sufficient to nullify a default or demand in TRACES. You must file a correction statement to map the challan and close the outstanding demand. Our experts handle the complete end-to-end correction process.
⚙️Our Correction Process
1
Submit Documents
Submit your original TDS/TCS return acknowledgement, the original text file or challan/deductee details, and clear details of what needs to be corrected.
2
Expert Review Call
Upon receiving documents, our expert reviews the original return and notice (if any), and calls you before starting the correction process to confirm scope.
3
Conso File & Justification Report
Request the Consolidated (Conso) File and Justification Report from TRACES. These are mandatory inputs for preparing any correction statement.
4
Prepare & File Correction
Prepare the correction statement using the Conso File, make the required changes, generate the FVU file, and e-file the correction on TRACES.
5
TRACES Processing & Confirmation
Our team tracks TRACES processing of your correction statement. Filing: 1–2 working days. TRACES processing of the correction: 5–15 working days.
Estimated processing time: 1–2 working days for correction filing; 5–15 working days for TRACES to process and reflect the correction.
📂Documents to be Submitted
Original Return Acknowledgement
Original TDS/TCS return acknowledgement receipt from TRACES for the quarter and form type to be corrected
Original Return Text File
Original TDS/TCS return text file (.txt) or details of challans and deductees as filed in the original return
Details of Corrections
Clear list of all corrections to be made — wrong PAN, incorrect challan, missing deductee, wrong amount, or any other error
Notice Copy (if any)
Copy of the notice received u/s 399 (200A) from TRACES/CPC-TDS showing the defaults and demand raised
Correct PAN / Details
Correct PAN of deductees, correct challan details, or any updated information that needs to replace the erroneous data
Interest Challan Copies
Copies of any interest/penalty challans already paid — needed for mapping against demands during the correction process
TAN & PAN of Deductor
Valid TAN and PAN of the deductor / collector for TRACES login and correction submission
Any Other Information
Any additional information or clarifications requested by our expert team to ensure the correction is filed accurately
✅Service Benefits
Faster Service — Dedicated expert team ensures quick turnaround within 1–2 working days for correction statement filing
FVU Upload Support — Complete support in generating and uploading the FVU (Financial Verification Upload) file to TRACES portal
Section 399 / 200A Assistance — Expert analysis and response strategy for notices received u/s 399 of IT Act 2025 (Section 200A of IT Act 1961)
27A PDF Report — Comprehensive PDF report covering all TDS/TCS correction details and reconciliation for your records
General Guidance — Clear guidance on the entire correction process, what can be corrected, and how to avoid defaults in future filings
Post-Service Follow-up — Continued support for tracking TRACES processing status and handling any further notices or queries after correction filing
Note on Correction Deadline (Budget 2024): Effective from Budget 2024, TDS/TCS corrections can only be filed within 6 years from the end of the relevant financial year. For example, the last date to correct returns for FY 2018-19 was 31st March 2025. There is no limit on the number of correction statements that can be filed within this period. File corrections promptly to avoid permanent disqualification from correcting past returns.
❓Frequently Asked Questions
What is TDS/TCS Correction?
TDS/TCS Correction means filing an amendment to the original TDS or TCS return already submitted on TRACES. A correction can be filed if the deductor or collector missed any entry in the original return, if there are PAN errors, challan mismatches, incorrect deductee details, or if any defaults have been raised in the original return that need to be addressed. Corrections are filed as revised statements on the TRACES portal using the Consolidated (Conso) File obtained from TRACES.
I entered the wrong PAN of a deductee. Can I correct it?
Yes. If an incorrect PAN was reported in the original TDS return, you can file a TDS correction statement (Type C1 — PAN correction) to rectify it. This is one of the most common corrections and is fully supported by the TRACES portal. Correcting the PAN is important because the deductee's tax credit (Form 26AS / AIS) is linked to their PAN — an incorrect PAN means the deductee cannot claim TDS credit.
I received a default notice and paid the interest challan. But TRACES still shows it as default — what do I do?
Paying the interest challan alone is NOT sufficient to close a default or demand on TRACES. You must file a TDS correction statement to map the paid interest challan against the specific default in the return. Without filing the correction, TRACES will continue to show the demand as outstanding even if the challan has been deposited. Our experts handle this complete process — from obtaining the Conso File to filing the correction and getting the demand nullified.
Is there a limit on the number of corrections that can be filed?
As of now, there is no limit on the number of correction statements that can be filed for a particular TDS/TCS return, as long as the 6-year deadline (introduced by Budget 2024) has not passed. You can file multiple corrections for the same quarter and form to address different types of errors sequentially. However, each correction must be based on the latest Conso File downloaded from TRACES after the previous correction is processed.
What is the due date / deadline to file TDS/TCS corrections?
Earlier, there was no deadline for TDS/TCS corrections and they could be filed at any time. However, as per Budget 2024, corrections can no longer be made after 6 years from the end of the relevant financial year. This means:
- FY 2019-20 returns: Corrections possible until 31st March 2026
- FY 2020-21 returns: Corrections possible until 31st March 2027
- FY 2021-22 returns: Corrections possible until 31st March 2028
⭐Client Reviews
★★★★★
"Impeccable, thorough, prompt Assisted Tax Filing from EZTax.in gave me the peace I deserved. Though it was at the peak Tax season, they are able to run the right horses in-time to get what is otherwise a complex tax filing."
Head Automation & Dev Ops, Thomson Reuters
★★★★★
"EZTax.in handled our TDS correction seamlessly. We had a pending default notice for over a year and they resolved it within days — got the Conso File, filed the correction, and the demand was nullified on TRACES. Excellent service."
Bangkok169 Restaurant Chain
★★★★★
"Had a great experience with EZTax. Their team guided me through the entire TDS correction process for a PAN mismatch issue — quick, thorough and friendly support. Highly recommend for anyone with TRACES defaults."
Director-CR, ICFAI Business School