Challan correction mechanism allows banks to amend specified challan fields within prescribed windows, subject to validation and conditions. Banks are authorised under OLTAS to correct specified fields in digitized physical challans - Assessment Year, Major Head Code, Minor Head Code, TAN/PAN, Total Amount, and Nature of Payment - subject to prescribed taxpayer request and bank action windows, strict validation conditions (including prohibition on name changes, matching of PAN/TAN with challan name, and amount corrections limited to amounts actually received), a one-correction-per-challan rule with a limited exception, and required supporting documentation; assessing officers may correct challans after the bank window to ensure tax credit.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Challan correction mechanism allows banks to amend specified challan fields within prescribed windows, subject to validation and conditions.
Banks are authorised under OLTAS to correct specified fields in digitized physical challans - Assessment Year, Major Head Code, Minor Head Code, TAN/PAN, Total Amount, and Nature of Payment - subject to prescribed taxpayer request and bank action windows, strict validation conditions (including prohibition on name changes, matching of PAN/TAN with challan name, and amount corrections limited to amounts actually received), a one-correction-per-challan rule with a limited exception, and required supporting documentation; assessing officers may correct challans after the bank window to ensure tax credit.
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