How to Process for Revision of TDS Return in case of PAN Error Notice from the Department:

tds return filing

Did you receive PAN error notice from the department? If yes, then you might have entered the wrong PAN details while submitting the TDS. Many people do this, which makes their TDS return defective, and they need to revise their application again. This article provides you all the vital information regarding Revisions of TDS returns and points you should view during revision.

Prerequisites for submitting the revised TDS Returns

TDS is the Tax deducted at the source by the government during the transaction. The organization or employers file TDS return with a valid TAN number. The applicant shall fulfill the following requirements for the submission of revised TDS returns:

  • He/she can only file the revised TDS if the TIN authorities accept the original one.
  • The applicant can anytime check the status of filed TDS online by entering his/her details, including PAN provisional receipt, PAN number on the official NSDL website. i.e.,
  • The revised TDS returns shall be prepared by making use of a recent consolidated TDS statement. The applicant can easily download it online through the TRACES website. For download, he/she has to mention the token number/ provisional receipt number of the original statement.

The process to the revision of TDS returns in case of PAN error notice from the department:

Generally, the TDS department notifies the applicants by sending a notice in case of wrong PAN details or due to late fees. The applicant must check and follow the below given important points while filing revised returns:

  1. Generate the Justification Report: 

Firstly, the applicant has to open up the notice received from the TDS department and have to check the reasons for the revision. In case the reasons are not properly mentioned or disclosed, then he/she can generate the Justification report through the TRACES website.

For generating the justification report, the applicant has to log in to the TRACES website. There you would find the option relating to ‘Request for justification report download.’ Enter the details and request for the report. You can check the status of the justification report by clicking on the option ‘Requested Download’ presents in the download tab.

  1. Find the detailed reasons for the revision: 

Once you have received the report, open it by applying the password in the format ‘JR_<TAN>_<FORM TYPE>_<Quarter>­_<FY>,’ e.g. JR_ABSCD1245A­_24Q_Q3_2019-20.

The file shall be in text format that can be easily converted into an excel file so that it is readable to the applicant. It can be done by using the Traces Justification Report Generation Utility that can be downloaded from the TRACES login. For this, follow these below-given steps:

  • Select the option Requested downloads given under the downloads tab
  • You would find an option’ Click here’, click it to download utility.
  • Now select the TRACES Justification Report Generation Utility.

Once you have downloaded the utility, read the report properly, and find detailed reasons for the revision.

TDS Return

  1. Download Console File: 

Once you have gone through the detailed reasons, then you can move ahead to the statement tab to request the console file. The console file is basically the previous return file submitted by the applicant. After generation, the file can be downloaded from the download tab. Enter the password in the format ‘TAN_<Request Number>’ for e.g. AAAA13245E_98760.

  1. Download RPU utility: 

Now, after downloading the console file, the applicant has to download the latest RPU utility. It can be downloaded from the TIN NSDL website.

After downloading, open up the console file in downloaded utility and import the file from traces as downloaded and make the desired correction in the file.

  1. Save the details: 

After making the corrections in the RPU utility, save the updated details by clicking on the save button and create the file, and it will redirect you to a new window.

In the new window, enter .csi file in the first column. The applicant can generate files online from OLTAS by clicking here.

In the next column, the applicant has to enter the path where he/she wants to save their file and in the third column, an applicant has to browse the console file which he/she has saved from the RPU utility.

  1. Submission of FVU and Form 27A: 

Validate the files and form 27A and FVU file will be generated. Thereafter, an applicant has to submit both these files, i.e., form 27A and FVU to the authorized TDS vendor. They will further file your returns on behalf of the applicant.

So, this is how you can revise the TDS return in case of PAN error notice from the department.


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