As per NSDL-Tin Curcular No. NSDL/TIn/2014*024 dated 28.05.2014 there is no need to submit Provisional Receipt with e-TDS/TCS Revised Return w.e.f. June 1, 2014, Deductors/Collectors need not submit copy of Provisional Receipt of original statement and Statement Statistics Report (SSR) for furnishing e-TDS/TCS correction statement.
Income Tax Department has Revised procedure for acceptance of e-TDS/TCS correction statements and upload of scanned documents to TIN Central System. The same is intimated vide Circular No: NSDL/TIN/2014/024 dated 28 May, 2014. The revised procedure is applicable with effect from June 1, 2014
In view of the above circular, TIN-FCs are required to accept e-TDS/TCS correction statements from Deductors/Collectors with .FVU file and duly signed Form 27A (generated from the latest File Validation Utility). The copy of Original Provisional Receipt and Statement Statistic Report (SSR) need not be accepted from Deductor/Collector.
The Circular produced is given as under:
Circular No: NSDL/TIN/2014/024
May 28, 2014
Subject: Revised procedure for acceptance of e-TDS/TCS correction statements and upload of scanned documents to TIN Central System
Attention of all TIN Facilitation Centers (TIN-PCs) is invited to the procedure of acceptance of e-TDS/TCS correction statements and upload of scanned images as provided in chapter 6 and 7 of the TIN-PC Operating Manual (TOM).
As per approval from Income Tax Department, the procedure for acceptance of e-TDS/TCS correction statement stands revised. The same is intimated vide this circular. The revised procedure applicable with effect From June 1, 2014 is as per table below:
| Sr. No. | Documents to be accepted along with e- TDS/TCS correction statements – Existing procedure | Documents to be accepted along with eTDS/TCS correction statements –Revised procedure (From June 1, 2014) |
| 1 | Physical Form 27A | Physical Form 27A |
| 2 | Statement Statistics Report(SSR) | |
| 3 | Copy of Provisional Receipt of Original Statement |
In view of the above, TIN-PCs are required to accept e-TDS/TCS correction statements from Deductors/Collectors with .FVU file and duly signed Form 27A (generated from the latest File Validation Utility). The copy of Original Provisional Receipt and Statement Statistic Report need not be accepted from Deductor/Collector.
The verification of control total screen has to be carried out on the basis of information present on Form 27A.
Further, the revised procedure for upload of scanned images of e-TDS/TCS correction Statements, is as per the following table wherein e-TDS/TCS statements are accepted on or after June 1, 2014.
| Documents accepted at the time of acceptance of e-TDS / TCS Statement | Documents to be returned to Deductor / Collector | Scanning of documents |
| 1. CD/ Pen Drive | 1, Form 27A
2. Provisional receipt copy generated
from SAM
In case of multi-hatchcorrection statements, following documents to be scanned;
Batch 1
Batch 2
Batch 3
|
Note: For e-TDS/TCS statements accepted upto May 31, 2014, the scanned images of Form 27A and Provisional Receipt needs to be scanned and uploaded as referred vide circular number NSDL/T1N/2011/009 dated May 6, 2011.
The version of TOM after the above said updates is 5.10. The version control sheet is attached as Anneyure A
In case of any clarifications, contact TIN Support Desk on 022-24994201.
For and on behalf of NSDL e-Governance Infrastructure Limited
Bushan Maideo
Senior Vice President
