Recent legislative amendments mark a decisive shift towards tighter compliance discipline by prescribing definitive limitation periods for filing correction statements. The Earlier Regime: Absence of Limitation and Resultant IssuesUnder the erstwhile legal framework, while due dates were clearly prescribed for filing original TDS/TCS statements, no time limit existed for filing correction statements. This amendment signals a clear policy intent: correction statements are to be an exception, not a prolonged substitute for accurate original compliance. Shift Towards First-time AccuracyThe reduced correction window underscores the need for stronger data validation, reconciliation, and review before filing original statements. ConclusionThe introduction and subsequent tightening of limitation periods for TDS/TCS correction statements represents a fundamental shift in India’s tax compliance philosophy—from flexibility without finality to accuracy with accountability.