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Deductors must furnish a correction statement if the original return filed is found to be incomplete or inaccurate with regard to TAN, challan details or PAN of the deductee(s).

Deductors are required to submit one TDS statement in one single form for a particular TAN every quarter. If there are any additions or updates to be made to the TDS returns, then the deductor must submit a correction statement.

Remember, tax credit will not reflect in the Form 26AS of the deductees in case of errors with the actual returns. Deductors are required to fix the error and file the correction statement.

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