Every Form 24G is to be prepared in accordance with the
data structure prescribed by the Income Tax Department (ITD). If it does
not confirm to the new data structure it will be rejected by TIN.
As per procedure, statements relating to Form 24G should
be complete and correct. No fragmented statements are expected to be
filed (i.e. separate statements giving details for deductions under
different form type with respect to the same AIN, FY and month).
However, any mistake made in an original accepted statement can be
rectified by submitting a 'correction statement'. For correction, the
latest version of the RPU should be downloaded from TIN website.
Form 24G corrections can also be uploaded directly at the
TIN website. For direct upload at TIN Central system, AO has to first
register AIN at TIN website and upload the Form 24G correction.
