From which financial year will the Annual Statement under Sec. 203AA (Form No. 26AS) be issued?

The annual statement (Form No. 26AS) will be issued for all tax deducted and tax collected at source from FY 2005-06 onwards after the expiry of the financial year.

How will the PAN-wise ledger account be created by NSDL in respect of payment of TDS made by deductors in banks?

The PAN-wise ledger account will be created after matching the information in the TDS/TCS statements filed by the deductor/collector and the details of tax deposited in banks coming through On Line Tax Account System (OLTAS).

What essential information should be given in the quarterly statements to enable accurate generation of PAN-wise ledger account?

The accuracy of PAN-wise ledger account will depend on:

  • Correct quoting of TAN by the deductor.
  • Correct quoting of PAN of deductor.
  • Correct and complete quoting of PAN of deductee.
  • Correct quoting of CIN (Challan Identification Number) wherever payment is made by challan.
Will a deductee be able to view his ledger account on NSDL-TIN website?

Yes. The scheme for such views is expected to be notified by ITD soon.

Can the e-TDS/TCS return be filed online?

Yes e-TDS/TCS return can be filed online under digital signature.

What are the different views available for Tax Payers?

On the NSDL-TIN website, three types of views are available for a tax payer:

a) Access without authentication.
b) Access with Digital Signature Certificate (DSC).
c) Access through TIN-FC.

What is access without authentication?

On providing the TAN and provisional receipt number / Token Number, the deductor can view the following details:

  • Whether quarterly statements have been uploaded to TIN central system by TIN-FC.
  • Whether quarterly statements have been accepted by TIN central system.
  • Whether challans in statements have been matched with challans uploaded by banks.
  • Number of deductees whose PAN accounts have been booked.
  • Line no. of deductees in statements whose PAN accounts could not be booked.
  • Confirm whether a specific PAN account has been booked.

What is access with authentication?

To access this view, the tax payer should have a Digital Signature Certificate (DSC) which has to be registered with NSDL in advance. (Details of the same are available at Online Uploads section of the NSDL-TIN website.) The tax payer has to authenticate its identity using the DSC. All the views mentioned above will be available with financial details.

What is access through TIN-FC?

Deductors can access details of their statements through the TIN-FC who has uploaded their statements.

Will the Paper TDS data be available online on TIN?

Yes, the Paper TDS data will also be available in TIN database after the digitalization of the Paper TDS return by the e-intermediary.

Provisional Receipt Number is now referred as Token Number with effect from FY. 2010-11 onwards.

Will the TIN-FC give any acknowledgment/receipt after acceptance of e-TDS/TCS return?

If the e-TDS/TCS return file is complete in all aspects, TIN-FC will issue a provisional receipt to you. The provisional receipt issued by TIN-FC is deemed to be the proof of e-TDS/TCS return filed by you.

What if my e-TDS/TCS return is not accepted by TIN-FC, how will I know the reason for rejection?

In case of non-acceptance of your e-TDS/TCS return file, TIN-FC will issue a Non-Acceptance Memo which will state reason for rejection.

Source- NSDL

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  1. Prakash Panchal says:

    I am filling mannual TDS return very quater of my employee through NSDL center, as per Rule 31A clause(4). and issue Form 16 to them. when employee check their 26AS found that TDS is not credited in their account. when i check the status of TDS in NSDL webside found that Challan/transfer voucher no., BSR Code,Challan tender date, Challan serial no. and PRN are shown in the status and rest coloum are black. In Status of challan transfer voucher remark is given ” INVALID PAPER RETURN: BOOKING SKIPPED” . Secondly when i open count of deductees coloum showing challan rec no.1, Deductee detail record no. 1, PAN no. of deductee is their, but in status coloum showing unbooked ( it means PAN ledger not created)

    Pls help me how to sortout mistaching status of my account and employee account


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