Please note that correction statement for TDS/TCS returns now has a limitation period of 2 years from end of the relevant tax year under the Income Tax Act 2025. For example, TDS/TCS correction statements for tax year 2026-27 will be possible only by 31st March 2029 and so on.
Further the limitation for TDS/TCS correction statement for the periods FY 2018-19 upto FY 2023-24 (Q3) is 31st March 2026 or they will become time barred. Please take action before 31st March if there are correction statements on TRACES pertaining to these years.
CS Sharad Bhargava