1.What is a justification report?
It is a document which serves as an annexure to the intimation to be sent to the deductor. Intimation will be sent to the deductor through mail / post but a justification report will have to be downloaded from the portal.
2.What is the purpose of justification report?
This document consists of various defaults / errors identified by the Income Tax Department (ITD) while processing the statement filed by deductor during a particular quarter of a financial year. It provides detailed information about the defaults / errors that needs to be rectified by deductor by filing correction statement and payment of the necessary interest / fees / other dues. Deductor can also provide clarification for any of the errors identified.
3.How can I download justification report for my TAN?
Login to TRACES as deductor and submit download request for this report under Request for Justification Report Download in Defaults tab. File will be available under Requested Downloads in Downloads tab.
4.Is it mandatory to download justification report on receipt of demand notice u/s 200A?
No. However, justification report can be downloaded to know the default calculation.
5.How can deductor know about his default calculation?
Deductor needs to download the Justification Report for the statement to know about default calculation in the statement. (Refer e-tutorial – https://www.tdscpc.gov.in/en/download-justification-report-etutorial.html).
6.How do I know my AO details?
Log on to www.incometaxindia.gov.in to get information about respective AO.
7.What is the password for opening Justification Report?
The password for opening Justification Report will be JR_TAN_FormType_Quarter_FY, i.e., JR_AAAA11111A_24Q_Q3_2010-11.
8.Whom should I contact for justification report related queries?
Write an e-mail to along with justification report queries.
9.Request has been submitted for downloading Justification Report, but now status for the same is showing -not available. Why it is so?
The justification report is shown as ‘Not Available’ for cases where a correction statement has been filed and is pending for processing.
10.I am not able to download Justification Report. Why?
Justification Reports can be downloaded till Financial Year 2011-12. Justification report will not be available if your statement has no defaults.