Deductor requires to furnish a quarterly TDS statement as per guidelines of the Income Tax Department.
For any update in the quarterly TDS statement, a correction statement is furnished by the deductor/collector. Correction statement is to be prepared on the latest statement details (accepted) at TIN central system. The consolidated TDS statement provided by TIN consists of the latest statement details i.e., the updates done vide correction statements (accepted at TIN central system).
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