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Nowadays Centralized Processing Cell (TDS) is intimating  discrepancies observed with respect to TAN of the deductors in the ‘TDS claimed by the taxpayers in their Income Tax Returns’ vis-á-vis ‘Tax Credits available as per 26AS Statements’, for the Financial Years 2011, 2012 and 2013.

The above discrepancies have arisen due to the difference in the TDS claimed by the taxpayers in their Income Tax Returns vis-á-vis TDS reported by you in the quarterly TDS Statements. You may be aware that the transactions, available in 26AS statements, are based on the information reported by you in the TDS statements.

The discrepancies observed against your TAN are  been intimated by Centralized Processing Cell (TDS) in the following format, to enable you to check your records for respective PANs and take appropriate action.

TAN TAN Name TAN Address PAN PAN Name Financial
Tax Credit
Credit available in 26AS Statement
  • Your attention is hereby drawn to the Order of the Hon’ble Delhi High Court, dated 14th March 2013, wherein serious note had been taken of the failure of deductors to report correct transactions. The Hon’ble court had observed that the default on part of the deductor causes unwarranted harassment and inconvenience to the taxpayer
  • You are, therefore, required to verify the transactions reported by you for these PANs in the TDS statement for the respective Financial Years. You may appreciate that taxpayers are not able to get the credit for erroneous data uploaded by you in TDS statements.
  • In order to enable the taxpayers to claim correct TDS, you are advised to take below mentioned action.

Actions to be taken:

  • Verify the TDS transactions for these PANs in the TDS statements filed by you for the respective Financial Years.
  • If you have actually entered into the transaction and have not reported the same; you are advised to take appropriate corrective action by filing a Correction Statement.
    Please note that TRACES provides a user friendly Online Correction facility with Digital Signatures for correction of PANs. To avail the facility, you are requested to Login to TRACES and navigate to Defaults tab to locate Request for Correction from the drop-down menu.
  • If you have not entered into the transactions, as above, then the same should be reported to the respective Field TDS Officers immediately.


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  1. Moheet Goyal says:


    What action can be initiated by Tax payee if deductor has not uploaded TDS in 26AS. How can the Tax Payee get the credit for it.

  2. geetha says:

    Dear Sir,

    we have import an by annexure III for basic duty & CVD through FMS Licence whether FMS lience can avail credit the CENVAT credit (if export benefit can as both FMS & DBK)

    Please suggest

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June 2024