TDS stands for Tax Deducted at Source. It is a mechanism through which the government collects taxes by deducting a certain percentage of income at the source of payment.
After the TDS return is filed with NSDL, there can be errors in the TDS return due to various reasons. These errors must be rectified. The rectifications done in the statement is known as corrected TDS statement.
If the original TDS returned file is found incomplete or inaccurate, the deductor must submit a corrected TDS statement.
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