CPC (TDS) communication regarding Defaults in TDS Statements

Dear Principal Officer,




The consolidated defaults of various TANs belonging to you as per the records of Centralized Processing Cell (TDS) as on 23/10/2014 starting from F.Y. 2007 are given below. Financial year wise details of defaults are available online to you on TRACES (www.tdscpc.gov.in) under aggregated TAN compliance (https://www.tdscpc.gov.in/app/login.xhtml)

Order u/s 201/ Intimation u/s 200A of the Income Tax Act, 1961 intimating the outstanding demand for different years have already been sent by Income Tax Department on Registered email address and by post, at the address, as mentioned in the relevant TDS Statement to the relevant deductors (TANs).

This information is being given to you for necessary action as it would be helpful for you in complying with the provisions of section 40(a)(ia) of Income Tax Act, 1961 and to ensure that correct information is disclosed in paragraph 27A/B of Tax Audit Report(Form 3CD) u/s 44AB of the Income Tax Act.

Actions to be taken by the TAN holders associated with you:

  • Download quarter-wise Justification Report from our portal TRACES for the default details.
  • Submit the Online Correction or Download the Consolidated File from our portal accordingly. Please use the e-tutorials for necessary help.
  • Prepare the correction statement with appropriate changes.

For any assistance, you can write to corporateconnect@tdscpc.gov.in or or call on- 0120-4816103.

CPC (TDS) is committed to provide best possible services to you.



You are requested to instruct the deductors to pay the demand and file correction statement or make the necessary correction in the statement within 15 days.

Short payment default may be on account of mismatch in challan particulars as quoted by you in TDS statement with the challan particulars as per OLTAS. Accordingly, the OLTAS challans may have remained unconsumed on account of mismatch. You can check the OLTAS challan details on Traces. You are requested to close the short payment default through “tagging” of correct challan using “online correction” facility at TRACES portal (www.tdsccpc.gov.in).

It is to inform that while downloading TDS certificate (Form 16/16A), deductor would be prompted to first close the ‘Short payment’ default on account of ‘Challan mismatch’, if any. As the next due date for download of Form 16A is 31st January, you are requested to close your defaults well in advance to avoid any issue in downloading of TDS certificates for third quarter of 2014-15.

Non deduction of TDS attracts provisions of section 40(a) (ia) of the Income Tax Act, 1961 in your final accounts.

Late Filing fee and Late Payment Interest are not allowable expenses.

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