How to file revised TDS Return?

Last Updated at: Dec 01, 2020
How to file revised TDS Return
The deadline to file belated or revised income tax returns (ITR) for FY 2018-19 has been extended to November 30, 2020 from the earlier one of September 30, 2020. The income tax department made this announcement via its official Twitter handle recently. 


The return of TDS in the tax filing regime is not absolute, it allows you to amend errors or other changes which one might require to do, in case there is an error. These errors could be wide-ranging from incorrect deductions to incorrect challan details or erroneous PAN details of the assessee. In the instances mentioned above or any of the other situations thereon, there has to be a revision of the TDS. To revise the TDS returns, one requires to, firstly, consolidate the file of details furnished earlier and new details (if any) and then to make a justification report, giving adequate reasons for the making of a change as such.

Therefore, there are two files, that one should know. They are:

  1. The Consolidated File:

    The consolidated file is also known as the ‘conso file’, which contains data ranging to a quarter of a financial year relating to all the deductions made for that assessee.

  2. The Justification Report:

    This is a submission of any changes ever made to the TDS returns for that assessee, therefore it includes the information on the errors found and the reason behind making the change.

Different Types of changes in TDS:

    • C1 Type:

      One required change could be updating the personal details of the assessee such as Name, Address of Deductor. This type of correction is classified under the C1 type.

    • C2 Type:

      Another could be updating of challan details of the assessee such as challan serial no., BSR code, challan tender date, challan amounts etc. This type of correction is classified under the C2 type.

    • C3 Type:

      Under the classification of the C3 type of changes, one can either update, delete or add the details of the assessee.

    • C4 Type:

      This change is for the addition, deletion of all salary detail records of the assessee. This type of correction is classified under the C4 type.

    • C5 Type:

      This involves making any revisions to or updating the PAN details, either of the assessee or the employee in the salary details. This type of correction is classified under the C5 type.

    • C9 Type:

      This involves the addition of an entirely new challan and the underlying assessees. Add a new challan and underlying deductees. This type of correction is classified under the C9 type.

    • Y Type:

      The Y type of correction related to the cancel of an accepted statement. The cancellation of Regular TDS/TCS can be effectuated only when the TAN of the deductor is being revised. When you cancel the regular statement with incorrect TAN, it is necessary to file a new regular TDS/TCS statement with the correct TAN.

E-file Your Income Tax Returns

Steps to file e-TDS for Revised Return:

The format for filing the e-TDS for revision of return is as same as the draft to revising the e-TDS return. So, to file for the revision of the e-TDS returns, one must first revise the data through the Return Preparation Utility, following the steps given below:

  1. Firstly, visit the website- and download the Return Preparation Utility or RPU file. This file will help you to revise the data for e-TDS. The download can be made through the radio button available on the home page. The credentials that are required would be the assessee’s User Id, password and TAN number.
  2. Once you have logged in, go on to select TDS/TCS and check the consolidated file. Fill all the details asked and submit the form. After submitting, you can download the file. It resembles a database, you can add or correct the information there.
  3. The next step would be to validate your filed eTDS return and verify it.
  4. Then, proceed to download the file validation utility from here. After adding input to your revised file, validate it.

In case you are looking to file for revised TDS return, physically or offline, then all you need to do is to visit the nearest TIN-FC centre (addresses are available on the website or via

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