A deductor must furnish one regular TDS statement for a particular TAN, Form, Financial year, and Quarter. In case, there are any additions/updates to be made to the details of the regular statement accepted at the TIN central system, the same should be done by furnishing a TDS correction statement.
Also, if the original returned file is found incomplete or inaccurate for a particular TAN, Form, Financial year, and Quarter, a deductor must submit a TDS correction statement.