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MISMATCH OF TDSMISMATCH OF TDS

A major problem noted across the country is that of mis-match of TDS payments claimed by the deductees in their returns of income vis-à-vis the TDS payments reflected by the deductors in their e-TDS returns and also the non reflection of the TDS payments in the system, in case the e-TDS returns have not been filed by the deductors.

Main reasons for TDS mismatch (DEDUCTOR RELATED)

Remedies

Non filing of quarterly TDS statements Deductor to file regular e-tds return.

Omission to include details of a challan in TDS statement

Deductor to file revised e-tds return.

Quoting wrong CIN in challan details in the TDS statement

Deductor to file revised e-tds return.

entering wrong amount in challan details Deductor to file revised e-tds return.

Quoting of wrong TAN in the challan while remitting the TDS in the bank

Contact TDS AO.

quoting of wrong minor head quote in the challan while remitting the TDS

Contact TDS AO

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Main reasons for TDS mismatch Remedies

Omission to include details of a deductee in the challan wise

annexure in the TDS statement

Deductor to file revised e-tds return.

non quoting of PAN of the deductee Deductor to file revised e-tds return.

quoting of structurally invalid PAN of the deductee

Deductor to obtain correct PAN & file Revised e-tds return

quoting of valid but non existent PAN of deductee

Deductor to obtain correct PAN & file Revised e-tds return

quoting of valid but incorrect PAN of deductee

Deductor to file revised e-tds return

entering incorrect amount in deductee details

Deductor to file revised e-tds return.

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Main reasons for TDS mismatch Remedies

quoting of incorrect TAN of the deductor in the return

Contact NSDL Help desk.

quoting of the TAN of the last DDO only in case of salary drawn from different DDOs during the year

Deductee to obtain form 16 with TAN of different DDOs.

credit for TDS claimed in a different PAN and status

Deductor can verify claim of deductee & file revised e-tds return, if necessary

credit for TDS claimed for an assessment Year other than the assessment year relevant to the year of deduction

Deductee to correctly claim in the return.

entering wrong TAN while uploading challan data

Contact TDS AO

entering wrong minor head code while uploading challan data

Contact TDS AO.

MISMATCHES AT THE TIME OF PROCESSING

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Main reasons for TDS mismatch Remedies

If wrong Section/Asst. Year entered in challans/return

Contact TDS AO

If wrong TAN quoted in challans Contact TDS AO

If PAN quoted instead of TAN Contact jurisdictional AO to whom PAN allotted and copy of letter to TDS AO

If TAN quoted instead of PAN Contact TDS AO to whom TAN allotted and copy of letter to jurisdictional AO

For splitting of challans Contact TDS AO

For clubbing of two/more section, Asst. Years in challans

Contact TDS AO.

For changes in e-tds returns filed Deductor to file revised returns

Name, amount, major head code Contact Bank

Correction statements for correcting the mistakes in TDS statements

Type of correction statement Nature of corrections that can be made

C-1 Updation of deductor details – Name, address etc.

C-2 Updation of challan details

C-3 Updation of deductee details including addition of new records and deletion of existing records

C-4 Updation of salary detail records – deletion of existing records and addition of new records

C-5 Updation of PAN of deductees

C-9 Addition of challan records and underlying deductee records

Y Cancellation of TDS statement filed with incorrect TAN

Action to be taken by deductors for various types of errors

Nature of error Type of correction statement to be filed or other action to be taken

Omission to include details of a challan C-9

Entering of wrong CIN in challan details C-2

Entering of incorrect amount in challan details

C-2

Quoting of wrong TAN in challan Approach TDS A.O for correction in the system

Quoting of wrong minor head code in challan Approach TDS A.O for correction in the system

Action to be taken by deductors for various types of errors

Nature of error Type of correction statement to be filed or other action to be taken

Omission to include details of a deductee in the challan wise break-up

C-3

Non quoting of PAN of a deductee C-5

Quoting of invalid PAN or non existent PAN or incorrect PAN of a deductee

C-5

Entering incorrect TDS amount in deductee details

C-3

Entry of wrong TAN by the bank while uploading challan data

Approach TDS A.O for correction

Entry of wrong minor head code by the bank while uploading challan data

Approach TDS A.O for correction

Identification of the errors by the deductors

Visit the web-site tin-nsdl.com and click on quarterly statement status

View the status of the return i.e. whether received by TIN or not

View the “number of challans entered in the return” to identify the challans omitted to be entered

View the status of each challan entered in the return to see whether challan is booked or match failed or match pending

Identification of the errors by the deductors

If status of challan is “match failed”, either the TAN or the amount does not match with bank data • TAN wrongly quoted in the challan by the deductor or wrongly

entered by the bank while uploading challan data• Amount wrongly mentioned in the TDS statement by the deductor

If the status of challan is “match pending”, there is error in the CIN details entered in the TDS statement

View the count of deductees for each challan to identify any omission of deductee details

View the deductee status by giving PAN and amount

Identification of the errors by the deductors

If status of challan is “match failed”, either the TAN or the amount does not match with bank data • TAN wrongly quoted in the challan by the deductor or wrongly

entered by the bank while uploading challan data• Amount wrongly mentioned in the TDS statement by the deductor

If the status of challan is “match pending”, there is error in the CIN details entered in the TDS statement

View the count of deductees for each challan to identify any omission of deductee details

View the deductee status by giving PAN and amount

Identification of the errors by the deductors

view the count of unbooked deductees with• no PAN / invalid PAN• PAN not in ITD data base

In cases of unbooked deductees with PAN not in ITD data base, view the challan record number, deductee record number and the PAN entered in the statement

Use the “challan status enquiry” facility in tin-nsdl.com for verification of errors in quoting of minor head code or TAN

BANK RELATED REASONS

• Entering wrong TAN while uploading the challan.

• Entering wrong minor code, section, asst. year while uploading the challan.

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FOR ANY DETAILS/CLARIFICATIONS

• VISIT THE WEBSITES• www.tin-nsdl.com• www.incometaxindia.gov.in

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