Following are the common reasons for rejecting a correction statement:

TAN is not valid as per data at TDS CPC

Statement corresponding to regular token number / previous token number FIELD, as given in correction RETURN, does not exist

Previous token number does not CORRESPOND to the last accepted correction statement at TDS CPC

Correction is filed for a regular return which is in cancelled state

In a correction statement, below are the verification KEYS which should match with the corresponding fields of regular statement:

1. RRR assessment year
2. Return Financial Year
3. Periodicity
4. Previous Token number
5. Last TAN of Deductor
6. Receipt number of Original / Regular Return
7. Form number

Sum given in 27A form should match with the sum of DEDUCTED amount of deductee records given in the correction statement 

Following are the common reasons for rejecting a correction statement:

TAN is not valid as per data at TDS CPC

Statement corresponding to regular token number / previous token number field, as given in correction return, does not exist

Previous token number does not correspond to the last accepted correction statement at TDS CPC

Correction is filed for a regular return which is in cancelled state

In a correction statement, below are the verification keys which should match with the corresponding fields of regular statement:

Sum given in 27A form should match with the sum of deducted amount of deductee records given in the correction statement