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Time limit for the deductor's correction statement

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Correction statements have time limits. Under the 1961 Act, a 2024 amendment barred corrections after six years from the end of the financial year in which the statement was due; under the 2025 Act the window is two years from the end of the tax year. Check the latest rules for your year.

Provisions

Sec 200(3), Income-tax Act 1961 (now Sec 397(3)(b)); Sec 397(3)(f), Income-tax Act 2025

Analysis

For an FY 2019-20 statement due in 2020, a six-year limit would run to 31 March 2027, so act now. For very old years the correction route may be closed, and you may need to rely on proof of deduction and Sec 205 protection if a demand arises. Do not wait for the last months.

Close

  1. Identify the financial year and quarter of the mismatch.
  2. Check how much time is left for correction.
  3. Ask the deductor to correct immediately.
  4. Keep proof of deduction in case correction is no longer possible.
  5. Seek advice for very old years.

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