1 MISMATCH 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 2

3 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.

4 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 5 Main reasons for TDS mismatch Remedies If wrong Section/Asst. Year entered in challans/return Contact TDS AO If wrong TAN quoted in challansContact TDS AO If PAN quoted instead of TANContact jurisdictional AO to whom PAN allotted and copy of letter to TDS AO If TAN quoted instead of PANContact TDS AO to whom TAN allotted and copy of letter to jurisdictional AO For splitting of challansContact 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 statementNature of corrections that can be made C-1Updation of deductor details – Name, address etc. C-2Updation of challan details C-3Updation of deductee details including addition of new records and deletion of existing records C-4Updation of salary detail records – deletion of existing records and addition of new records C-5Updation of PAN of deductees C-9Addition of challan records and underlying deductee records YCancellation of TDS statement filed with incorrect TAN

Action to be taken by deductors for various types of errors Nature of errorType of correction statement to be filed or other action to be taken Omission to include details of a challanC-9 Entering of wrong CIN in challan detailsC-2 Entering of incorrect amount in challan details C-2 Quoting of wrong TAN in challanApproach TDS A.O for correction in the system Quoting of wrong minor head code in challanApproach TDS A.O for correction in the system

Action to be taken by deductors for various types of errors Nature of errorType 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 deducteeC-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. 13

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