MISMATCH OF TDS
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Transcript of MISMATCH OF TDS
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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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