FAQs

1. If Digital Signature for Tenant is registered and Existing Landlord is known, the correction request can be submitted through e-Verify (Internet Banking)/AO approval/DSC for updating PAN details (Tenant/Landlord).
2. If Digital Signature is not registered and Landlord is unknown, the correction request can be submitted through AO Approval option for updating PAN details (Tenant/Landlord).
3. If PAN of Tenant is updated, the correction submitted will require existing Landlord's and updated Tenant's approval otherwise Tenant can opt for AO approval (In case Existing Landlord's Unknown)
4. If PAN of Landlord and PAN of Tenant are updated, the correction submitted will require existing Landlord's and New Tenant's approval. If Landlord is unknown Tenant can opt for AO approval
5. If Date of Payment /Credit is updated, the correction submitted will require existing Landlord's approval (If known) and after that correction submitted will require AO approval.
6. If Date of Deduction is updated, the correction submitted will require existing Landlord's approval (If known) and after that correction submitted will require AO approval.
7. If PAN of Landlord is required to be updated from Invalid to Valid, correction request will be submitted for AO approval.

(Q.4)What all document are required to submit for Assessing Officer approval? (If correction request is submitted for AO approval) ?

Tenant has to submit Form 26QC Correction acknowledgement along with rented property related documents (e.g. Agreement Copy of rented property) Proofs of payment made through Challan for 26QC, PAN Card etc. to Jurisdictional Assessing Officer within 14 days from the date of transmitting the data electronically. Otherwise, it will lead to rejection of correction statement.

Note: Jurisdictional Assessing Officer will be decided based on Tenant' s PAN's (PAN submitting the correction) jurisdiction

(Q5.) How to track status of 26QC Correction request?

Tenant can check the status of 26QC Correction from "Track Correction Request" available under "Statements/Forms" tab.
Description for status of 26QC Correction-:

Status	Description
Available	Once the request for correction is available for correction, status will be "Available".
In Progress	User is working on a statement. Clicking on the hyperlink "In Progress" to proceed further.
Pending for AO Approval	Once the correction is submitted and validated correction will be displayed with status as "Pending for AO Approval"(If user has chosen AO approval option).
Pending for PAN Approval	Status will be "Pending for PAN Approval" if Correction is submitted for Tenant or Landlord approval.
Submitted to ITD	Status will be submitted to ITD if request is approved by AO or Tenant/Landlord (if required)
Processed	Status will be processed if request is processed by CPC TDS.
Cancelled	Status will be cancelled if request is cancelled by Tenant
Rejected	Status will be rejected If request is rejected by CPC TDS, Tenant/Landlord or AO

(Q.6)Can I cancel the request of 26QC Correction?

Tenant can cancel the request before it has been approved by other PAN(s) or AO whichever is earlier.

(Q.7)How many times can I do correction in the critical fields of 26QC Challan cum Statement?

Two times correction is allowed in all critical fields of 26QC Challan cum Statement but second time 26QC correction would be processed only through Assessing Officer's approval.

(Q.8)If PAN of the Tenant & Landlord has been interchanged in Form 26QC, how the correction can be done in Form 26QC?

The steps for correction are provided below:

1. Tenant as per filed Form 26QC needs to login at TRACES website (www.tdscpc.gov.in) under Taxpayer login.
2. After login, click on "Request for Correction" under "Statement/Forms."
3. Select 26QC Correction and Proceed.
4. The link for e-tutorial reference is: https://contents.tdscpc.gov.in/en/traces26qc-Correction-etutorial.html# available at the Home Page of TRACES website.