Transcript Document

Welcome
to
Clinic on
Inconsistency in eTDS
Statement
 Directorate
of Income Tax (Systems)
has sent letters to deductors giving
the details of Inconsistencies in the
TDS/TCS return filed.
 The details pertain to the first three
quarters of F.Y. 2006-07.
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The following slides explains
The possible problems in your TDS
return,
How to rectify them and
How to avoid such Inconsistencies in
future
What is Inconsistency ?
 The
inconsistency is between the details
submitted by you in eTDS statements and
details submitted by banks.
 This may or may not be because of wrong
details furnished by you. It can also
happen for several other reasons.
How are Inconsistencies identified?

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First, the details regarding deposit of TDS/TCS made by
you is compared with the data given by banks. Challan
Identification Number (CIN), TAN and TDS amount as
given in your TDS return is compared with the
corresponding details given in the challan details
provided by the bank.
Once these are matched, the PAN ledger of each
deductee is credited with the TDS/TCS as provided in
your return provided the PANs of the deductees have
been given by you in the return.
Feedback is given to the deductor where challans in the
statement are not matched.
Kinds of inconsistency status provided in
the Inconsistency letter
How to read the Inconsistency letter
PRN uploaded
by
the TIN center
Quarter for which the
PRN Pertains
Form No & Deductee records
Form no in which
inconsistency has been
found
No.of deductee records
found in the statement
filed by you
Count of PAN
Deductee PAN entered by you
in the statement is not present
in the ITD Database
If you have mentioned
PANNOTAVBL,
PANAPPLIED, PANINVALID
in eTDS Statement
Challan in the statement
Count of challans mentioned in
the eTDS statement
Result of Challan Matching
Matched : When all the CIN details in the TDS return
match with the OLTAS details.
Result of Challan Matching
Match Failed : Amount does not match, different TAN in
challan and statement, amount and TAN mismatch
Match Pending : CIN mentioned in statement not
received from the bank or the CIN uploaded by the bank is
different than the CIN issued to the deductor.
Impact of these Inconsistencies



No posting of TDS amount in the PAN ledger
Deductee will have difficulty in proving the TDS claimed
by him in his income tax return
If challans claimed in the TDS returns could not be
matched completely with the data given by the banks, you
may have difficulty in proving to your TDS assessing
officer that you have actually deposited the TDS deducted
by you.
How to rectify these Inconsistencies

If you have made any mistakes in your TDS/TCS
returns you can rectify them by filing a correction
statement. Procedure for preparation and filing of return
is available in TIN website.

If bank has made any mistake
In the amount or name or major head code given by
them against your CIN, they can rectify them
 In TAN or CIN you will have to contact your TDS
Assessing Officers
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If bank has not uploaded your challan, then you
may request the bank to upload the same.
Action to be taken by the deductor
Challan
Status
Error in
Statement
Error in Challan
details uploaded
by the Bank /
Incorrect TAN
provided by
deductor in
challan
Action to be
taken by
deductor
w.r.t challan
details
Challan fully
Matched
No
No
No action
Match failed
(Amount
does not
match)
Yes
No
File correction
statement
Match failed (Amount No
does not match)
Yes
Contact Bank
Match Failed
(Different TAN in
challan & statement)
Yes
No
File Correction
Statement
Match Failed
(Different TAN in
challan & statement)
No
Yes
Contact
Assessing Officer
Match Failed
(Amount + TAN
Mismatch
Yes
No
File Correction Statement
Match Failed
(Amount + TAN
Mismatch
No
Yes
Contact Assessing Officer
for TAN and Bank for
Amount
Match pending
Yes
(CIN in statement
not found in bank
data)
No
File correction statement
Match Pending
Yes
Contact Assessing Officer
No
How can I prevent these Inconsistencies in
my future returns
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The deductor should use the same TAN to deposit tax in
the bank and to prepare the TDS/TCS statement.
In case the deductor has multiple TANs, only one TAN
should be used consistently, the other TANs should be
surrendered to ITD.
The deductor details, i.e TAN, Name, Address of
deductor should be correctly stated in the statement filed.
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Challan details (BSR code – seven digits, challan serial
number – upto five digits, date of tender) mentioned in
the statement should be same as those stamped by the
bank on the challan counterfoil.
Verify the challan details from TIN website
(www.tin-nsdl.com) before filing the statement to
prevent errors.
The Challan amount mentioned in the statement should
be same as the total amount deposited in the bank.
Valid 10-digit PAN of deductee should be provided
Views for deductor on the NSDL TIN
Website
Challan Status Enquiry

Challan Status Enquiry displays the details pf challan
deposited in the bank. There are two types of views; CIN
based view and TAN based view.
 CIN based view: Details of any particular challan can
be viewed
 TAN based view: Details of all challans deposited in
the banks for a given TAN during a specified period
can be viewed.
Quarterly Statement Status

Quarterly Statement Status displays status of the
quarterly statement submitted by the deductor. The
deductor can also check the status of the challans as
well as the count of valid PANs in the statement
Status of TCS/TDS Statements
Status of TCS/TDS Challan Annexure