1. 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.

2. As per the present procedure, all payment of Direct Taxes, either by way of TDS / TCS, Advance-tax, Self-Assessment Tax and Regular Tax are uploaded to the credit of the concerned assessee in the computer systems. The Assessing Officers give credit to the taxes, when they are uploaded to the account of the concerned assessee through the national network of the Income-tax Department. In case of TDS / TCS, unless the deductors correctly upload the details of the deductions including the PAN and the amount, the taxes cannot be given credit in the account of the concerned deductee.

3. In all cases where there is a mis-match, the tax credits cannot be given, resulting in withholding of refunds and also creation of infructuous demand.

Main reasons for TDS mismatch

Deductor related reasons :

• Non filing of quarterly TDS statements

• Omission to include details of challan in TDS statement

• Quoting wrong CIN in challan details in the TDS statement

• Entering wrong amount in challan details

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

• Quoting of wrong minor head in the challan while remitting the TDS

• Omission to include details of a deductee in the challan wise annexure in the TDS statement

• Non quoting of PAN of the deductee

• Quoting of structurally invalid PAN of the deductee

• Quoting of valid but non existent PAN of deductee

• Quoting of valid but incorrect PAN of deductee

• Entering incorrect amount in deductee details

Deductee related reasons :

• Error in the TDS amount claimed in the return

• Claim of inflated TDS credit in the return

• Bogus claim of TDS credit in the return

• Amount paid / credited shown in the TDS certificate erroneously claimed as TDS credit in the return

• Erroneous claim of TDS credit pertaining to two years in the return of income for one year

• Quoting of incorrect TAN of the deductor in the return

• Quoting of the TAN of the last DDO only in case of salary

drawn from different DDOs during the year

• Credit for TDS claimed in a different PAN and status

• Credit for TDS claimed for an assessment Year other than

the assessment year relevant to the year of deduction

Bank related reasons :

• Entering wrong TAN while uploading challan data

• Entering wrong minor head code while uploading challan data

Correction statements for correcting the mistakes in TDS statements

Type of correction statement

Nature of corrections that can be made


Updation of deductor details – Name, address etc.


Updation of challan details


Updation of deductee details including addition of new records and deletion of existing records


Updation of salary detail records – deletion of existing records and addition of new records


Updation of PAN of deductees


Addition of challan records and underlying deductee records


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


Entering of wrong CIN in challan details


Entering of incorrect amount in challan details


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


Non quoting of PAN of a deductee


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


Entering incorrect TDS amount in deductee details


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

Republished with amendments

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    26AS and TDS mismatch due to no fault of assessee has been a big problem from inception and no effective solution has been found by any of the authorities concerned. Courts have ruled in favour of assessees but authorities still stick to their stand.

  2. Rajeev Patel says:

    i have deducted the tds of december on 2nd janaury i.e within the due date. but while filing tds quarterly return it showing that amount credited cannot be beyond end of quarter ending i.e 31st december.
    now what to do ???

  3. sanjeev says:

    Dear expert,

    I have submitted a TDS statement for quarter 2 of a party with the detail of BIN shown in quarter 1 of that party but at TRACES it shows mismatch of Challan however the detail of these challan is matched with the BIN provided at TIN . Now I Want to solve this problem What should I do??
    Please provide the solution of my query as soon as possible.

  4. Lijith Babu says:


    Rs. 24054 deducted from my salary as Income Tax in A.Y 2013-14 in two TDS Head. when I E- filing income tax, I gave only one TDS Number on TDS Deductor Details. But it contain only an amount of Rs.14054, balance amount of Rs.10000 is mismatched due to non entering of TDS number. What i have to do for adding second TDS Number.

  5. Neelam says:

    Dear Sir,
    we have bymistakenly entered wrong Tan number in TDS challan and filled the same year back. the wrong TAN was of one of my division only. From past one year i am following up with Assessing Officer & even wrote letter for the same with all the necessary documents but it is yet not corrected. Please let me know who to recorrect it.

  6. Nirmala says:

    One of our client has previously filed same challan for 2 quarters, and in some quarters entered same challan twice now to correct it and make revised return.

  7. Nitin Kumar Agarwal says:

    Please guide what to do in cases where demand is persisting even after PAN correction since PAN correction is for more than 2 digits/alphabets.

  8. Virendra Singh says:

    Dear Sir,
    Income tax has been deducted by my employer i.e. Indian Railways in year 2013-14. Accordingly I have filed return for year 2013-14. but employer has quoted wrong PAN in Form 16. so the TDS deposited by the employer and Income tax deducted from my salary is not matching. An intimation in this regard has been received from INCOME TAX DEPARTMENT showing balance tax on my account where as full tax deducted by employer. on investigation found that The main cause is due to wrong PAN quoted by employer. Please let me know, what should be done.

  9. siva says:

    how to input the PAN which was not entered while uploading the credit.
    C5 is not downloading with the reason that not even a correct PAN is avaialable. If so how to account for the tax already remitted?

  10. Sumit Kumar says:


    We have some overbooked challan in 4th Quarter. Can you please suggest how to rectify overbooked challan in revised statement. Please help its very urgent.

  11. Sriganesh says:

    We made a mistake while putting the AY in the Challan payments – 6 challans during Apr-13 and wrote a letter to local jurisdiction in Bangalore as advised by TRACE customer care team

    Still not received any reply frou our local Jurisdiction office please let us know teh next steps in this regard with regards to correct the AY


  12. CA. Govind Gupta says:

    Dear Experts,

    There is one Challan of Rs. 70,000/-
    But at the time of filing of Original TDS Return we mentioned the Challan with Rs. 30,000 and deductee of Rs. 30,000 against the challan.
    Now, i want to Revise the Return i.e. the same challan with addition of Rs. 40,000 (Challan + Deductee) which was forgot to enter in original Return.
    For This,
    I downloaded the Conso File and the status of Challan in that is shown as booked.
    I Change the amount of Challan with button of modification and enter the deductee for the same but while i validating the return it showing Mis-Match of that Challan.

    Kindly help me in this case.

  13. Hemant says:

    To eliminate mistakes completely, i suggest NSDL has a program for uploading TDS details in such a way that PAN gets validated at the source stage of uploading based on the master data available with it. If there is mismatch even in a single instance the same can be rectified immediately and avoidable situation can be averted.

  14. ram babu B.com says:

    To reduce the mistakes on the part of Chalan details I suggest the tin-nsdl OR traces ( I do not who is concerned) should make it necessary to download the (original) RPU like the file we are downloading for corrections. This original file we download should contain the Chalans unclaimed and partly claimed. Again the moment we go to a field which give details of the respective chalan…there in the ‘clouds’ the message should appear whether we can change or not.
    AGAIN LAST BUT NOT LEAST IMPORTANT THE RPU IS TOOOOOOO RECTANGULAR. tHE RPU should contain the chalan details on top and the deductee details just below the same. Now we are to scroll leftwards….rightwards….and vice versa to relate a chalan to the deductee details .

  15. Harshad says:

    TDS PROBLEM KI RAMBAN DAVA(MEDICINE). TDS CHALLAN CUM FORM NO 16A. TDS is tedious but may be friendly be way of introducing TDS Challan cum Form No 16A for 194A etc. to avoid many problem.That name of deductee,Pan, amount,dt. of payement,section are to be inserted in challan. This challan is very usefull tothe Income tax Department as well as the deductor. BENEFITS ; 1 No separate issue of Form No 16A by the TDS deductor by downloadingthe Form No 16A from website, as allthe details are available in this challan. 2. That all the information required for 26Q are already appeared in this challan hence there is no requirement of Filling Form No 26Q & preparation of Form No. 27A. 3. TDS deductor will save charges of upload fees, fees of authorised representative etc. 4. No difficulties inrespect of getting credit of TDS. 5. That due to software or other mistake TDS details are not appeared in 26AS & therefore TDS Officers issued thousands of Notices in respect of TDS payment. This challan serve all the issues. 6. Huge workload of Income-tax Officer(TDS),Deductor & Deductee will re reduce by above cdhallan because there will be no mis-matching. 7. That Govt. has already made arrangement for 194-IA deductor,why not for other deductor ? 8. Green Initiative – less consumption of paper. H J OZA 9425517209

  16. S KRUSHNUN says:

    Many a times in Form 26AS Status ‘O’ ( Overbooked appears) . May be you can cover in detail how this error can be corrected by Tax Deductor. Thanks

  17. S KRUSHNUN says:

    1)It is not fair to penalise or put to difficulties Tax Payer for all the mistakes, errors done by TDS Deductor & also it is a bin nuisance becomes very difficult ( cannot describe in words) to get TDS Dector to make corrections especially Nationalised Banks .
    (2) There is no easy way to communicate like by email which ia acknowleged with Ref No to Tax Authorities failure of TDS Deductor to make corrections .
    (3) While Tax Payer suffers on a/c of wrong ETDS Filing by TDS Deductor or Bank, there is no fine or penalty imposed on TDS Deductor or Bank
    (4) Senior Citizens who live on Interest on Deposits suffer at the hands of Nationalised Banks who commit mistakes in ETDS & also do not take Responsibilty to correct resulting in delay in Assessment ( Refunds not coming) besides undue demand raised ny IT Dept.
    Hope the Goverment looks seriouly to Public Difficulties especially Senior Citizens who are put to great difficulties with thr present system of TDS.

  18. Alok Kumar says:

    Dear Sir,
    In regular statement I have enter challan amount 240.00 But actually the abount is 480.00 How will i rectify in correction statement

  19. Riya says:

    Dear Sir,

    I have wrongly mentioned the assessment 2009-2010 instead of 2013-2014
    while making TDS payment for Non Salary QTR 4 . How can I rectify the mistake ? I did approach the bank but the bank says in case of online payment they cannot do anything. 

    I have written to Income tax but they refuse to accept the letter as according to them the changes can be done through TRACES wesbite only .  

  20. V. Sivaraman says:

    1-> Why should I bother for tax liability of my contractor, after-all he may have even LOSS or other exemptions and savings? If he has to pay his tax on his income let him pay.
    2-> If the Govt wants money in advance ask him the assesse to pay advance tax EVERY MONTH, say 1/12th of his tax liability of earlier year.
    3-> If he does not pay, let there be stringent penalty and interest, even non-bail able arrest.

    4a-> Like in USA instruct the bankers’ to debit the clients a/c and remit the tax on the clients PAN. If the assesse does not have enough balance, he may be given more stringent punishment. The bank should tell the jurisdiction police, who should arrest with in 24 hrs. {Remember now the Principal is being given MORE stringent punishment of disallowance of GENUIN expenditure. okay; the principal is not arrested.}

    4b-> If three times it so happens then give wide publicity and longer jail term.

    1-> Why is the principal concerned about my income and tax there on? What does he know of my net taxable income?
    2-> If he fails to remit the tax deducted or fails to file quarterly return or fails to give my correct PAN, I have to shell out double tax + Interest + penalty even. Why should I pay a price for someone else’s fault. It is natural-injustice to me, the assessee.
    3-> Now I not only to run after for collection of money, but also have to run for many-many times to follow up that the principal has remitted the tax he deducted and has filed the quarterly return correctly quoting my correct PAN.
    4-> Worst still is Even though the ACT says that the TDS must be made on the “xx percentage on INCOME COMPRISED THERE IN”, the tds is ducted not only in re-imbursement of actual expenses, but also on SERVICE TAX!!! ????

    5-> TDS is recovered on Advances. The IT ACT & Rules have brought in new rule wef. 01-04-2009, that the credit will be given in the year the income is assessed. What happens if the contract is cancelled and the assessee has to refund the advance received?

    Benefits for Department:
    1-> They continue to get the tax regularly on monthly basis.
    2a-> The number of tax credits they have to give per assessee will be just about 12 per annum.
    2b-> In the existing system computer on a highly conservative estimation if 100 principals make 20 payments per annum to one assesse, there will 2000 tax entries for each repeat EACH assessee_contractor. Now imagine the actual volume????

    What will happen to the Dept-employees now working on etds? Well What happened when the whole thing was computerised in the IT dept or in RAILWAYS? I need not answer any more.

    Evasion of income:
    Measure to plug in escape / tax avoidance of income: Make the principal file a return of payments made where the total payments during the year exceeds a certain amount say 50,000.00 per annum. perquisite of this is the TDS dept-employees will continue to have work. 🙂

    The TDS on salaries alone could stay since it is beneficial to the employees than the employer.


    Dear Sir,

    I have paid TDS tax online through BOB bank KATNI, in JAN 2013. By mistake I quoted the Assessment year as 2012-13 instead of 2013-14. Please let me know, what should be done.

  22. romy says:

    dear sir,
    While paying online TDS of assessee, I have paid by name of another assessee and with his SRT no. What Should I do?? Can I change challan information. please tell me procedure as soon as posible… Its too urgent…

  23. SATYA PRAKASH says:

    Besides above, mismatch is also caused due to mistake of Income tax Department The amount deducted shown 26 AS also did not tally with Income tax Department, When I enclosed the copy of my 26AS statement, the Income Tax Department asking to file the rectification u/s 154.

    When I tried to to file correction statement the latest communication is accepted by the computer. When I approached to A.O., he told as you filed the Income Tax return, therefore I can not to anything.

    hence nobody wants to solve the problem. Correction form must be available on line. and the address whom to approach in this regard. otherwise it will continued to harass the Income Tax payer

  24. Rajeshwari says:

    I have paid TDS amount online through SBM netbanking, in Jan2013. By mistake I quoted the Assessment year as 2012-13 instead of 2013-14. I want to get the assessment year corrected so that I get the tax credits for the Assessment year 2013-14. Please let me know, what should be done.

  25. Shreyansh Shah says:

    For any correction in challan of online payment of TDS or Self Assessment Tax, power is given to respective your Assessing Officer for correction. Hence you have to make application to your Assessing Officer for correction.

  26. Mangesh says:

    Dear Sir,
    I have paid Self-assessment tax online through ICICI bank netbanking, in Feb2012. By mistake I quoted the Assessment year as 2011-12 instead of 2012-13. I want to get the assessment year corrected so that I get the tax credits for the Assessment year 2012-13. Please let me know, what should be done.

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