TDS Correction Statements after 1 April 2026: Old Act vs New Act
TDS corrections can still be filed after 1 April 2026, but the applicable form depends on the period being corrected. Old-period corrections remain in the old framework.
The introduction of the Income-tax Act, 2025 does not prevent correction of TDS statements relating to earlier periods.
Correction of an old-period return
If the original TDS statement relates to a period governed by the Income-tax Act, 1961, the correction continues under the old Act framework even if filed after 1 April 2026.
The old form number and section reference remain relevant to that correction.
Correction of Tax Year 2026-27
For deductions governed by the new Act from April 2026, correction statements use the new form architecture and Section 392/393 references.
Common correction reasons
- wrong PAN;
- wrong challan mapping;
- incorrect section/table code;
- deductee amount mismatch;
- short deduction correction;
- duplicate deductee entry; and
- incorrect transaction classification.
Important transition error
Using an old section number such as 194C or 194J for a new-law transaction can create processing issues. The correction should use the relevant new Section 393 table item.
Always correct a statement using the law and form applicable to the original deduction period—not the date on which you are filing the correction.