How to Apply for Rectification Under Section 154 for TDS Returns?

[Ramanathan Seshan]

Dear Experts,

Could someone please guide me on the procedure to file a rectification request under Section 154 for TDS returns? Specifically:

• Who should the application be submitted to?

• Is the process online or does it require offline submission?

• What are the supportings which needs to be attached?

Regards,

S Ram

[YAGAY andSUN]

To file a rectification request under Section 154 for TDS returns, the deductor should submit the request to the Jurisdictional Assessing Officer (TDS) if the error is apparent from record and pertains to processing or intimation under Section 200A or 154. The process is generally offline and involves submitting a formal application letter along with a copy of the TDS return, intimation/order under Section 200A, challan details, PAN details, and a detailed justification for rectification, including documentary evidence supporting the claim (e.g., revised TDS statement, correction justification report). It's advisable to first check with the TDS CPC portal (TRACES) or your AO if online rectification is permitted in your case, especially for PAN or challan mismatches.

[YAGAY andSUN]

Also consult with your Direct Tax Advocate/consultant/CA on this issue to get it sorted with in the frame work of Income Tax Act.

[Elizabeth Young]

Thank you so much for the information.

AI Summary

Taxpayers Can Fix TDS Return Errors Through Section 154 Rectification Request with Proper Documentation and Supporting Evidence A taxpayer seeks guidance on filing a rectification request under Section 154 for TDS returns. The process involves submitting an offline application to the Jurisdictional Assessing Officer, including supporting documents like TDS return, challan details, and justification for correction. Consultation with a tax professional is recommended to navigate the procedural requirements effectively.