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CPC (TDS) Advisory to deductors making TDS payment through multiple challans in a month

CPC (TDS) has issued an advisory communication to deductors stating about the establishment of  processing logic in the system that can accept a Single Challan per month for reporting of Tax Deposited. 

The issued communication has been given below:

Dear Deductor,(TAN: XXXXXXXXXXXX)

As per the records of the Centralized Processing Cell (TDS), it has been observed that you have used multiple challans in a month for payment of Tax Deducted.

For Deductors’ convenience, CPC(TDS) has established processing logic in the system that can accept a Single Challan per month for reporting of Tax Deposited in following circumstances :

1. Situation 1: Where Payment of Tax Deducted is required under “different sections” of the Income Tax Act, 1961:

Situation prior to Financial Year 2012-13

Consumption of Challan in TDS Statement on the basis of Section quoted in the Challan details

Situation with effect from Financial Year 2012-13

Section quoted in Challan, at the time of depositing Tax deducted/ collected is irrelevant for the purpose of consumption in TDS Statement

2. Situation 2: Where Payment of Tax Deducted is required for “different Assessment Years”:

3. Situation 3: Where different challans have been used for the purpose of reporting multiple Deductees associated with “different branches with same TAN”:

Based on the above information, you may use a single challan in a month towards payment of Tax Deposited. For any assistance, you can write to ContactUs@tdscpc.gov.in or call our toll-free number 1800 103 0344.

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

CPC (TDS) TEAM

Source: TRACES

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