Reasons for rejection of correction statement by TDSCPC

Following are the common reasons for rejecting a correction statement:

• TAN is not valid as per data at TDSCPC
• Statement corresponding to regular token number / previous token number field, as given in correction return, does not exist
• Previous token number does not correspond to the last accepted correction statement at TDSCPC
• Correction is filed for a regular return which is in cancelled state
• In a correction statement, below are the verification keys which should match with the corresponding fields of regular statement :
  • RRR assessment year
  • Return Financial Year
  • Periodicity
  • Previous Token number
  • Last TAN of Deductor
  • Receipt number of Original / Regular Return
  • Form number

• Sum given in 27A form should match with the sum of deducted amount of deductee records given in the correction statement