28 July 2024
If you have filed a TDS return manually and need to get a consolidated TDS file for revision purposes, it is important to note that the Consolidated TDS Statement (also known as Form 26AS) and the consolidated TDS file (e.g., .txt file) are typically generated and managed through the online e-TDS filing system. Manual returns filed in physical form generally do not generate these files.
Here’s a step-by-step procedure to handle the situation and revise your TDS return:
### **1. **Check for Consolidated TDS File**
Since consolidated TDS files are not generated for manual returns, you need to take the following steps to manage and revise your TDS return:
### **2. **Reconcile Manually Filed TDS Returns**
1. **Gather Documents:** - Collect all relevant documents including the manual TDS return receipt, challan receipts, and any correspondence related to the TDS filing.
2. **Manually Reconcile:** - Manually reconcile the details of the TDS return filed with your records. Compare the amounts of TDS paid, deducted, and the details of the deductees.
### **3. **File a Revised TDS Return Online**
1. **Prepare Revised Return:** - Prepare the revised TDS return in the required format (e.g., .txt file) using a TDS return preparation utility or software. Ensure the revised file includes all corrections.
2. **Log in to TRACES:** - Visit the [TRACES website](https://www.tdscpc.gov.in/) and log in using your TAN (Tax Deduction and Collection Account Number) and other required credentials.
3. **Upload Revised Return:** - Go to the **"TDS Returns"** section on the TRACES portal. - Select the option to **"Upload Revised Return"**. - Upload the revised .txt file. The system will validate the file and provide a receipt for successful submission.
4. **Acknowledgment:** - Ensure you receive an acknowledgment receipt for the revised return. Save and print this acknowledgment for your records.
### **4. **Obtain Form 26AS**
1. **Login to TRACES:** - After successfully filing the revised return, you can view and download Form 26AS from the TRACES portal.
2. **Download Form 26AS:** - Form 26AS provides a consolidated view of TDS deducted and deposited for a financial year. This form can be downloaded and used to verify that the revised return has been processed correctly.
### **5. **Submit a Correction Request (if needed)**
1. **Contact TDS CPC:** - If you need further assistance or if there are issues with the revised return, you may need to contact the TDS Central Processing Cell (CPC).
2. **Submit Correction Request:** - In some cases, you might need to submit a correction request or provide additional documentation to resolve discrepancies.
### **Additional Tips**
- **Manual TDS Filing Records:** Maintain detailed records of all manually filed returns, including receipts and acknowledgments. - **Regular Reconciliation:** Regularly reconcile your TDS returns and payments to avoid discrepancies. - **Professional Assistance:** Consider seeking help from a professional or consultant experienced in TDS matters to ensure accuracy and compliance.
By following these steps, you should be able to revise your TDS return and handle any issues related to manual filings.
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