As directed by DIT (Systems), deductors/collectors are advised to prepare correction TDS/TCS statements using consolidated TDS/TCS file only, provided by TIN. Consolidated TDS/TCS file is provided to registered TANs. Detailed procedure for registration of TAN and procuring consolidated TDS/TCS file is available at TIN website (www.tin-nsdl.com) under the service menu.
In view of the above you are advised to prepare correction statement using consolidated TDS/TCS file provided by TIN.
It is also informed that update of section code in quarterly TDS/TCS statement is allowed in case status of the challan/ transfer voucher is booked/ provisionally booked.