1. What is Challan Correction?
Challan correction in Income Tax refers to the process of rectifying errors made while depositing tax using a challan.
2. Which attributes are available for online correction with respect to Challans (100, 300, 400)?
Challan correction requests can be submitted on the e Filing portal for the following attributes:
• Taxation Year (Assessment Year / Tax Year)
• Major Head
• Minor Head
3. What type of correction can be made online through the e Filing portal?
Challan corrections are allowed only through a PAN login on the e Filing portal. Using a PAN login, challan correction is permitted only for the following Minor Heads:
• 100 – Advance Tax
• 300 – Self Assessment Tax
• 400 – Demand from Regular Assessment Tax
and their corresponding Major Heads.
4. Where can I access Challan Correction Request functionality?
The challan correction functionality is available only after logging in to the e Filing portal.
Path: Login → Services → Challan Correction
5. Where can a user raise a request for correction of challans that are not available online (i.e., challans other than Minor Heads 100/300/400)?
For challans other than Minor Heads 100, 300, and 400, the user must approach their Jurisdictional Assessing Officer (JAO) for correction.
6. What is the time limit for filing a correction request?
• For changes in Assessment Year / Tax Year: within 7 days of the challan deposit date.
• For all other corrections: within 30 days of the challan deposit date
7. Please specify the year from which the challan correction functionality has been enabled on the e Filing portal.
The e Filing portal supports challan correction only for Assessment Year 2020–21 and onwards.
Challans related to AY 2019–20 or earlier are not available for online correction. For such cases, users must contact their Jurisdictional Assessing Officer.
8. Where can I download the corrected challan once the correction has been processed?
You can download the corrected challan details using the following path:
Path: Post Login → Services → Challan Correction → Download Corrected Details
9. If a user has made a correction offline with the JAO, will the corrected challan be updated on the e Filing portal?
No. Only challan corrections submitted through the e Filing portal are reflected and trackable online.
Corrections processed offline by the JAO are not displayed on the portal.
Approved corrections can be verified through Form 26AS or AIS available on the e Filing portal.
10. Can a challan correction request be initiated on the e Filing portal after the challan has been consumed?
No. Challan correction is allowed only for unconsumed challans. Once a challan is consumed, it becomes final and cannot be corrected.
11. Will the corrected challan be updated in the payment history of the original challan?
No. The corrected challan does not appear in the Payment History tab.
Corrected details can be viewed by following this path:
Path: Post Login → Services → Challan Correction → Download Corrected Details
12. Can I modify a challan correction request after submission?
No. Once submitted, a challan correction request cannot be modified.
If the request has not been processed and gets rejected, the user may submit a fresh request.
13. What happens if my challan correction request gets rejected?
If the request is rejected, the user may submit a new correction request, provided:
• The challan is still unconsumed, and
• The correction request is within the prescribed time limit.
14. Can I withdraw or cancel a challan correction request?
No. A challan correction request cannot be withdrawn or cancelled once submitted.
15. What should I do if my correction request status shows “Pending” for a long time?
Users can check the status under Services → Challan Correction.
If the status remains pending beyond reasonable timelines, users may:
• Raise a grievance on the e Filing portal, or
• Contact their Jurisdictional Assessing Officer.
16. Can a challan be corrected multiple times?
Yes. A challan can be corrected multiple times as long as it remains unconsumed and the requests are made within the allowed time window.
17. Can the Name, PAN, or TAN be corrected in a challan online?
No. Name, PAN, and TAN cannot be corrected through the e Filing portal.
For such corrections, users must approach their Jurisdictional Assessing Officer.
18. Is challan correction allowed for TDS/TCS challans?
No. The challan correction functionality on the e Filing portal is available only for tax payments under Minor Heads 100, 300, and 400.
TDS/TCS challans must be corrected through the TRACES portal or by contacting the Assessing Officer.
19. Will I receive any confirmation once the challan correction is processed?
Yes. Users receive email and SMS notifications on their registered email ID and mobile number once the challan correction request is processed.
