Communication Number
2, dated 9th October, 2013
Description: - Common
Rejection Reasons of Correction Statements
Rejection Reason Displayed
Total Amount of Tax Deposited validation (Total Tax Deposited > or equal to Summation of Deductee
Deposited Amount in Annexure I against that challan + Interest + Other) failed
Details & Rules
While accepting a Correction
Statement at TDS CPC, it is checked that 'Total Tax Deposited' is greater than
or equal to the 'Summation of Deductee Deposited Amount in Annexure I against
that challan plus Interest plus Others'. However, a number of Correction
Statements have been rejected due to above reason. The below table contains the
scenarios of rejection and acceptance of correction statement
Sr.
No.
|
Total
Tax
Deposited
(Col
11)*
|
Sum
of
Deductee
Deposited
Amount
(Annex-
-ure
I)
|
Others
(Col. 21)*
|
Interest
(Col.
20)*
|
Comparison
of
Total
Tax
Deposited
and
(Sum
of Deductee
Deposited
Amount – Annexure I + Others + Interest)
|
Sum
of
Deductee
Deposited
Amount
(Annex-
-ure
I)
|
1
|
1000.00
|
800.00
|
50.00
|
100.00
|
Total Tax Deposited is greater
|
Correct
|
2
|
1000.00
|
900.00
|
100.00
|
200.00
|
Total Tax Deposited is lesser
|
Incorrect
|
3
|
1000.00
|
800.00
|
100.00
|
100.00
|
Total Tax Deposited is equal
|
Correct
|
* Column number as in NSDL RPU
Advise
Deductors are advised to use a
software to prepare Correction Statement which has inbuilt validation to check
the mismatch. NSDL RPU has these validations in place.
0 comments:
Post a Comment