For rectifications in challans paid through
online mode (internet challan)
Taxpayer may contact their concerned Assessing Officer (AO) of
the Income Tax Department (ITD).
For correction - Contact TIN call centre at 020 - 27218080 or
write to tininfo@nsdl.co.in Indicating the subject of the mail as Online
Payment of Direct Tax.
For rectifications in challans paid physically
through Banks.
NSDL
receives tax collection data as uploaded by the bank. NSDL is not authorized to
carry out any changes in the data sent by the bank to TIN.
The
fields that can be corrected by the Taxpayer through Bank are tabulated below:
|
Sl. No.
|
Type of Correction
on Challan
|
Period for
correction request (in days)
|
|
1
|
PAN/TAN
|
Within 7 days from
challan deposit date
|
|
2
|
Assessment Year
|
Within 7 days from
challan deposit date
|
|
3
|
Total Amount
|
Within 7 days from
challan deposit date
|
|
4
|
Major Head
|
Within 3 months from
challan deposit date
|
|
5
|
Minor Head
|
Within 3 months from
challan deposit date
|
|
6
|
Nature of Payment
|
Within 3 months from
challan deposit date
|
v
Any correction request initiated by the
taxpayer after the time limit specified above shall be rejected by Bank.
Procedure:
The tax-payer has to submit a separate request form (in
duplicate) for each challan to the concerned bank branch along with the
following :
i. Copy of original challan counterfoil or Challan Copy
ii. copy of PAN card ( If correction desired for challans in
Form 280, 282, 283)
iv. The original
authorization with seal of the non-individual taxpayer ( If correction desired
for payments made by a tax-payer other than an individual)
Conditions:
The changes can be made by the banks, subject to following
conditions:
i. Correction in Name is not permitted.
ii. Any combination of correction of Minor Head and Assessment Year
together is not allowed.
iii. For a single challan, correction is allowed only once.
However, where 1st correction request is made only for amount, a 2nd
correction request will be allowed for correction in other fields.
iv. There will be no partial acceptance of change correction
request, i.e. either all the requested changes will be allowed, if they pass
the validation, or no change will be allowed, if any one of the requested
changes fails the validation test.
