16 July 2009
We have filed eTDS return with wrong PAN of one contractor & one employee by mistake.
Now what is the remedy available?
Should we file revised eTDS Return stating the correct PAN?
Or we should issue a certificate to the employee addressed to Income Tax Officer stating that we have by mistake filed eTDS return with wrong PAN & please consider the new PAN?
17 July 2009
Yes, corrected e-TDS/TCS returns can be filed. You can file corrected e-TDS/TCS return on account of any rectification or after incorporating missing PAN(s) details with any TIN-FC.
In case you are submitting corrected annual e-TDS/TCS return, you should file the entire e-TDS/TCS return (and not only the amendments to the e-TDS/TCS return) alongwith all the documents submitted at the time of filing original e-TDS/TCS return. You should also file a copy of the Provisional Receipt issued earlier for the original e-TDS/TCS return alongwith the corrected e-TDS/TCS return. You should also mention on the top right hand corner of Form 27A that e-TDS/TCS return being filed is on account of any rectification other than missing PAN(s) or on account of incorporation of missing PAN(s).
17 July 2009
You can file the corrected e-TDS/TCS return at any TIN-FC.
Upload fee is payable for each and every e-TDS/TCS return accepted by the TIN-FC, irrespective of whether it is a corrected e-TDS/TCS return or an original e-TDS/TCS return.
TIN-FC will issue a Provisional Receipt in case corrected e-TDS/TCS return file is valid and accepted by the TIN-FC. The Provisional Receipt issued by TIN-FC is deemed to be the proof of corrected e-TDS/TCS return filed by you.
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