While submitting correction statement there is value of Original or Previous Receipt Number. As and when we submit first time correction statement of e-TDS or e-TCS return, Original or Previous Receipt Numbers are same. I mean to say there is no difference between Original Receipt Number and Previous Receipt Number. Generally we find that NSDL or TIN easily accept our first time correction statement but reject etds/etcs return which has been submitted second time. Previous Receipt does not mean which you have submitted in Last. Previous Receipt Number means a Receipt Number which has been submitted in Last and accepted by TIN. In case Last receipt has been rejected by TIN, then it will not be treated as Previous Receipt Number.
Due to Batches, If you have more than one Receipt Numbers which were submitted in last. One out of accepted by TIN, can be treated as Previous Receipt Number. Picture view is also given for more clarity.
In above picture no doubt that Receipt Numbers 0143102000018763, 014310200018774 and 014310200018785 were submitted on 29.10.2009 in Last, but all Rejected by TIN. Therefore Receipt Number 014310200003326 will be treated as Previous Receipt Number which has been submitted on 10.04.2008 and Original Receipt Number will be 014310200001624
I hope now meaning of Previous Receipt Number is very much clear, If anyone feels problem regarding this, he may ask any question through comment on this post.