You can file your e-TDS/TCS return for the deductees who have valid PANs and subsequently file correction return for remaining deductees whose PANs were not available with you while furnishing regular return.
You are required to file a correction return in a prescribed file format available at www.tin-nsdl.com
The amount deposited vide that particular challan should be mentioned in the original as well as correction return. Refer below example:
- Suppose a challan payment of ₹1,00,000/- has been made for non-salary TDS against 100 deductees each with TDS of ₹1,000/-. Under the existing procedure the deductor will have to quote at least 85 PAN failing which his return will be rejected.
- If there are only 50 deductees whose PAN is available and the deductor attempts to file a return with details of 100 deductees with PAN of only 50 deductees, the return will automatically be rejected at present.
- However, if he files a return with challan amount of ₹1,00,000/- and with details of 50 deductees with PAN, with deductee total of ₹50,000/-, the return will be accepted. It means the deductor can furnish the details relating to such deductees whose PANs are available.
- The deductor can later file correction returns with other details of remaining deductees with the same challan details, i.e., the challan amount should be the amount deposited (in this case ₹1,00,000/-).
- The return will be accepted so long as the TDS total of incremental deductees is less than or equal to the balance of ₹50,000/-.