Inconsistencies in the TDS / TCS statements

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When you file your TDS / TCS return, first the details  regarding deposit of TDS/TCS made by you is compared with the data given by banks. The data is uploaded by banks on the  basis of the TDS/TCS challans received by them. For this purpose, the Challan Identification Number (CIN), TAN and  TDS amount as given in your TDS/TCS return is compared with the corresponding details given in the challan details provided by the bank that has accepted the tax. (CIN consists of the BSR code of the branch where you deposited the tax, date on which you deposited tax and the challan serial number which have beenstamped on the counter foil of the challan given to you). Depending on this, different types of inconsistencies creep up in the returns.

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.

The types of inconsistencies are as below: 


If all the CIN details in the TDS / TCS return match with the corresponding details provided by the banks, the challan is shown as matched as the payment claimed to have been made by you is also validated by the bank

Match Failed

In this case CIN given in your TDS / TCS return is found in the bank data. But the TAN and / or amount as given in your return against this CIN do not match with the TAN and / or amount given against this challan by the bank.

Match Pending

In this case, the CIN as given in your statement is not available in the CIN details provided by the banks.

Count of Missing deductee PAN

If you have not provided the PAN details of some of your deductees, the count of such cases is provided.

Count if deductee PAN not present in ITD database

If some of the deductee PAN provided by you are not present in Income Tax Department (ITD) database, the count of such cases is provided.

Impacts of the inconsistencies are as below:

  • In case of inconsistency, there would be no posting in the PAN ledger of the deductee with the amount of tax deducted/tax collected on his behalf. He may, therefore, have difficulty in proving the TDS /TCS claimed by him in his income tax return.
  • If challans claimed in the TDS/TCS 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/TCS deducted by you.

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