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

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? 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

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 Result of Challan Matching

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 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 action Match failed (Amount does not match) YesNoFile correction statement

Match failed (Amount does not match) NoYesContact Bank Match Failed (Different TAN in challan & statement) YesNoFile Correction Statement Match Failed (Different TAN in challan & statement) NoYesContact Assessing Officer

Match Failed (Amount + TAN Mismatch YesNoFile Correction Statement Match Failed (Amount + TAN Mismatch NoYesContact Assessing Officer for TAN and Bank for Amount Match pending (CIN in statement not found in bank data) YesNoFile correction statement Match PendingNoYesContact Assessing Officer

How can I prevent these Inconsistencies in my future returns 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.

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 ( 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