• Use challan type 281 for deposit of TDS/TCS amount.
  • Deductor should quote correct TAN, full name, address and current A.Y. on each challan.
  • Deductor should use separate challan for different nature of payments quoting correct nature of payment code and also for different type of deductee.
  • Ensure that the bank has mentioned CIN (Challan Identification Number) on the counter foil. Verify CIN details uploaded by the bank to TIN i.e., 5 digit challan serial no., BSR code of 7 digit and date.
  • Insist on computerized receipts from the bank
  • E- payment of TDS is recommended.

All details of the payment as uploaded by the banks are available at the NSDL- TIN website under the link “challans status enquiry“.  Deductor should verify the details for ensuring the credit for payments.

Through the TAN Based View details of all challans deposited in the banks for a given TAN during a specified period can be viewed.

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(The challan data file can also be downloaded for verification of challan data entered at the time of preparation of e-TDS returns.)


  • Don’t use incorrect type of challan
  • Don’t quote wrong TAN/PAN or use PAN in place of TAN or vice versa.
  • Don’t use a single challan for corporate and non-corporate deductees.
  • If one has multiple TANs, use one TAN only consistently and surrender the others.
  • Don’t use preprinted challans without verifying TAN/PAN.
  • Each branch/division of an entity will have a separate TAN if it is filing separate TDS/TCS returns.  However, there will be only one PAN for a legal entity.
  • Do not make mistake in indicating the Assessment Year in the challan.

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0 responses to “Dos and Dont's for Depositing TDS / TCS”

  1. dattatreyahg says:

    ref my posting above d/d 6dec 2011,27 dec 2011 and 17 feb 2012 Not a single response,as usual. so,it is time to give this subject a burial. I am doing just that. Thnx for the space given.Whether I get an answer or not is no longer relevant.My wasted time is of course relevent to me.

  2. dattatreyahg says:

    Please refer my posting on 06 dec 2011 and 27 dec 2011 on the problems of TDS Deductees. Will someone kindly help me with answers before someone else says ‘Sorry, it is too late for any remedial action’

  3. dattatreyahg says:

    Will some knowledgeable person kindly answer my queries above(6th dec 2011 20;15)

  4. dattatreyahg says:

    1) Deductor makes mistakes in spite of your well-intentioned “DO’s and Dont’s”. Deductee approaches Deductor. No action. What is the next step for Deductee?
    2) Deductee makes many approaches to Deductor to get TDS Certificate intime to enable him to file his return by due date(31st July),but does not get it. Deductee is advised by knowledgeable people to file his return at any cost by 31st July and he is warned that he would lose the benefit of carry-forward of allowable losses if he fails to file the Return by 31st July. Deductee files the Return on 31st July obviously not claiming the Tds amount due to him.What is the next step for Deductee?
    3)After deductee filing Return on 31st July, some deductor files his Return either on his due date(31st October) or even far later(with penalties)[Tds pertaining to Deductee is paid into Govt a/c by Deductor just before Deductor files his Return, may be again with penalty]. Tds Certificate is received by Deductee now.What can the Deductee do with this Certificate? Can he claim this Tds amount(pertaining to A/Y 2010-11 and A/Y2011-12) in his Return to be filed later for A/Y 2012-13? All these are practical cases being faced by me. I will be grateful if someone can help me with answers

  5. S.PRAKASH says:

    kindly bring out information as to how the bank account number may be corrected to get the refund properly.The bank account numbers are wrongly mentioned in the RO’s and hence may assessees are unable to encash the RO in time.
    thanking you,

    • MUDIT AGRAWAL says:

      In my opinion in such case, you should send the following documents to SBI Bombay address

      1. Original Refund Cheque
      2. “Copy of your Bank A/c” in which u want to deposit the Refund i.e. copy of page in which your correct name, address and bank account number is printed and copy of page showing latest transactions.

      With Regards,
      Mudit Agrawal: Advocate
      B.Com., M.B.A., LL.B.

    • Swaminathan says:

      Not only for incometax refund , but for all refund mandates with the Account Number , following is the stipulated proceedures:
      New Mandate Account Number shall be intimated with copy of bank statement with photos certified by Bank manager.
      The cancellation old bank account number shall be supported by copy of the old account with bank manager certification for closure of the account.
      Both the intimations shall be sent to CPC , for incometax purposes , the address of which the assessee will have.
      As per revised norms by RBI , an individual is suuport to have only one SB Account in his name.Nowadays the Banks used to obtain declaration for this effect.
      R Swaminathan

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