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(Last Updated On: May 11, 2019)

26QC Correction Procedure on Traces Portal

1. Important Information for “26C Correction”

• Only Tenant(s) registered on TRACES can submit request for “26QC correction” under “Statements/Forms” Tab.
• 26QC Correction applicable from Financial Year 2017-18 onwards.
• Fields of 26QC in which Correction is allowed as follows :
1. PAN Details (Tenant/Landlord)
2. Date of Payment/Credit
3. Date of Deduction
4. Amount Paid/Credited
5. Property Details (Let Out)
6. Total Value of Rent Payable
7. Value of Last Month Rent paid

• If Digital Signature is registered on TRACES and Existing Landlord is known, the correction request can be submitted through EVerify (Internet Banking)/AO approval/DSC for updating PAN details (Tenant/Landlord).
• 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).
• If Digital Signature is not registered and Tenant or Landlord is known , the correction request can be submitted through EVerify(Internet Banking) /AO Approval option for updating PAN details (Tenant/Landlord).
• If PAN of Landlord is updated , the correction submitted will require existing Landlord’s approval (if known) otherwise Tenant can
opt for AO approval (In case existing Landlord is unknown).

• If PAN of Tenant is updated, the correction submitted will require existing Landlord‟s (If known) and updated Tenant‟s approval.
• If PAN of Tenant and PAN of Landlord are updated, the correction submitted will require existing Landlord’s and New Tenant‟s
approval. If existing Landlord is unknown then Tenant can opt for AO approval.
• If Amount Paid/Credited is updated, the correction submitted will require existing Landlord‟s approval (If known).
• 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.
• 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.
• In case PAN of Landlord is PANNOTAVBL in the statement and if any correction done by Tenant then correction will be
processed through Assessing Officer‟s approval.
• Jurisdictional AO will be decided on the bases of Tenant‟s PAN (PAN submitting the correction) Jurisdiction.
• While making 26QC correction, please ensure all the details in these critical fields are filled carefully as Second Time Correction
will be processed only through TDS Assessing Officer‟s approval. After changes and approvals (Tenant/Landlord if required)
correction will be submitted for approval of TDS Assessing Officer.
• Please update latest communication details i.e. e-mail id and mobile in profile section so that you may be contacted by the
concerned officer for any clarification or query.

2. Brief steps for “26QC Correction”

Step 1 : Login to TRACES website with your “User ID”, “Password” and the “Verification Code”. Landing page will be
displayed on Screen.
• Step 2 : Select option “ Request for Correction” available under “Statements/ Forms” tab to initiate correction request. Select
the Form Type 26QC for correction, on next screen 26QC Correction checklist will appear. After clicking on “Proceed” Pop-Up
window will display (If DSC is not registered).
• Step 3 : Select “Financial Year” and “Acknowledgement Number” according to filed Form 26QC, then Click on “Request
for Correction” button to initiate request for correction. Request number will be generated for correction statement.
User can check the requested Status in “Track Correction Request” option available under “Statements/ Forms” tab.
• Step 4 : Go to “ Track Correction Request” option under “Statements/ Forms” tab and initiate correction once the status is “
Available”. Click on “Available” status to continue.
• Step 5 : Mention CIN details of any one challan paid against 26QC then click on “Proceed” .
• Step 6 : After clicking on proceed button details mentioned in 26QC will display on next screen. Select tab accordingly in which
user want to do edit details. Click on “Edit” button. Pop up will be shown on the screen. Click on “Save” to save updated details
then click on “Submit Correction”

Step 7 : Screen will display to “Confirm the Details” after Submission of Correction Statement (Updated details will be
highlighted in Yellow Colour).
• Step 8 : Profile details will be populated as updated on TRACES profile. Click on “Submit Request” to submit correction
request.
• Step 9 : After submission of Correction Request if DSC is not registered user gets the option to validate correction through EVerified (Internet Banking) or AO Approval OR if DSC is registered user gets the option to validate correction through EVerified (Internet Banking), AO Approval or DSC.

NOTE :
• After submitting the Correction, a Correction ID will be generated through which status of correction can be tracked.
• For Assessing Officer approval Tenant has to submit 26QC Correction acknowledgement 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.

OR
With “E-Verified (Internet Banking) Service” user can submit 26QC Correction statement without approval from Assessing
Officer and without using DSC. (E-Verified Service option is not available for NRI Taxpayers (www.nriservices.tdscpc.gov.in)
website ).

3. Description for “Requested 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 PAN Approval	Status will be “Pending for PAN Approval” if Correction is submitted for Tenant or Landlord approval.
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).
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 TDS CPC
Cancelled	Status will be cancelled if request is cancelled by Tenant
Rejected	Status will be Rejected if submitted correction is rejected by Tenant, Landlord, AO or TDSCPC.