Correction statement should be prepared as per data structure prescribed by Income Tax Department which is different from the data structure of a regular TDS/TCS statement. Data structure of correction statement is available on the NSDL TIN website at http://www.tin-nsdl.com/Downloadsquarreturns_correct.asp

There are many software providers who have developed softwares for preparation of TDS/TCS statements. List of software providers along with their website details are available on the TIN website at http://www.tin-nsdl.com/eTDSswProviders.asp

Alternatively, freely downloadable return preparation utility (RPU) developed by NSDL is available on the TIN website at http://www.tin-nsdl.com/Downloadsquarreturns_correct.asp

NSDL RPU can be used to prepare correction statements being filed the first time on an accepted regular statement. The steps to be followed for making a correction statement using NSDL RPU are as under:

1. You should have the .FVU file of the accepted regular statement on which corrections need to be made.
2. After downloading the NSDL RPU, you have to execute the same (double click the exe).
3. You have to select the option “Correction” for preparation of correction statement and import the .FVU file of the regular TDS/TCS statement into the RPU.
4. You will have to provide the provisional receipt number of the regular statement to be corrected.

Details of the regular statement will be displayed to you in the utility. You can make the required corrections by selecting the option Add/Update/Delete in the utility

After making the corrections, you need to click on “Create file” and the correction statement will be created.