07 July 2024
To rectify the TDS return for FY 2013-14 (Q4) due to short deduction, you need to follow these steps:
### Steps to Rectify TDS Return (Form 24Q)
1. **Prepare Revised TDS Return (Form 24Q)**: - Obtain the correct details of gross salary, deductions (like 80C, 80G, etc.), and TDS deducted for each deductee. - Make sure all corrections are accurate and match the actual figures.
2. **Download RPU and File Validation Utility**: - Download the latest version of Return Preparation Utility (RPU) for Form 24Q from the TIN-NSDL website. - Use the File Validation Utility (FVU) to validate the revised return file. Ensure all errors and warnings are resolved before proceeding.
3. **Prepare Revised TDS Statement**: - Open the RPU and enter the corrected details into the respective columns for Form 24Q (Quarter 4). - Double-check all entries to ensure accuracy, including corrections in gross salary, deductions, and TDS amounts.
4. **Generate FVU File**: - After entering all corrected details, generate the FVU file using the RPU. - Validate the FVU file to ensure there are no errors.
**Submit Revised Return**: - Log in to the TIN-NSDL portal using your credentials. - Navigate to the "Upload TDS" section and upload the revised FVU file for Form 24Q (Quarter 4) of FY 2013-14. - Submit the file and note down the Token Number or acknowledgment for future reference.
**Verification and Intimation**: - After submission, the TDS CPC will process the revised return. - You may receive an intimation or acknowledgment regarding the acceptance of the revised return.
### Additional Tips: - Ensure that the corrections are within the permissible limits and are supported by relevant documentation. - Keep records of all communications, acknowledgments, and proofs of corrections made. - If you face any challenges or need assistance during the process, consider consulting a tax professional or contacting the TDS CPC helpline for guidance.
By following these steps diligently, you can rectify the TDS return for FY 2013-14 (Q4) and ensure compliance with tax regulations.
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