What is the significance of a identifying a record while updating/deleting the same?
While preparing a correction statement, the record to be updated/deleted is required to be identified by its sequence number as well as values of certain fields as per regular statement. List of fields used for identifying a record are as under: 1. Challan detail CIN details and deposit amount 2. Deductee detail PAN of the deductee, total tax deducted and total tax deposited 3. Salary details Gross total income. The correction statement should contain values of the fields referred to above as per regular statement along with the corrections made. Once the correction statement is received at TIN central system, the values of the identification fields are verified with the corresponding values as per TIN central system. If the values match, the correction statement will get accepted. If the values do not match, the correction statement will get rejected at the TIN central system. Example: If the value in the field Last Bank challan no. (i.e. challan no. as per regular statement) in the c
