Rejection reasons pertaining to deductee details are as follows:
- In a correction statement that updates / deletes deductee rows, verification keys from deductee data that should match with corresponding fields in regular / previous return are – Last PAN, Last total amount deducted at source, Last total amount deposited
- Updation / deletion on deductee record is submitted in a correction statement but this deductee record does not exist in previous/ regular return
- Valid PAN to invalid PAN update is not allowed for a deductee row
- Deductee detail record number should be unique in case of addition of deductees
- If value of Reason for non-deduction / lower deduction / higher deduction / threshold field as per regular or last correction statement is ‘C’ , then update can be performed only on ‘PAN’, ‘Amount of Payment’ and ‘Date of Payment’
- Deletion of deductee record having value C in Reason for non-deduction / lower deduction/ higher deduction / threshold field, is not allowed
- Valid PAN to another valid PAN update can be done only once for a given deductee row