TDS Defaults & Procedures Under Traces For Online Correction By Taxguru Consultancy & Online Publication LLP

TDS DEFAULTS & PROCEDURES UNDER
TRACES FOR ONLINE CORRECTION

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• The material contained in the ensuing slides is for general information,
compilation and the views of the speaker and is purely for general
discussion at the seminar and it should not be construed and binding
either on the part of the Speaker or the Institute/Study Circle. It is not
intended to be legal advice on any particular matter. Since the features
of the website are dynamic in nature, it is advised in your own interest
to refer to Government publications including the Income Tax Act and
Rules before arriving to any final conclusion. Members are requested to
refer to the Act, Laws, Rules and Decisions of the various courts of law
from time to time depending on a particular case to case as may be
applicable to them.

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1

PROLOGUE……

TDS IS NOT TEDIOUS

T HREE D EE S YSTEM

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T HREE D EE S YSTEM

Deduct AS PER PROVISIONS OF Ch. XVII-B
Deposit WITHIN DUE DATES
Declare BY FILING TDS STATEMENTS

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2

TDS PROVISIONS: AT A GLANCE

DEDUCT Timeline DEPOSIT Timeline DECLARE

AS PER BEFORE DUE BEFORE DUE
CH.-XVII-B DATES DATES

OK? YES OK? YES OK? YES

NO NO NO

•Deemed default u/s. • Interest u/s. 201(1A) • Late Fee under Section
201(1) • @1% till Dt of Deduction 234E
•Penalty u/s. 271C/271CA •@1.5% till Dt of deposit
•@200/- per day
• To the extent of TDS • Prosecution u/s. 276B •To the extent of TDS
• •RI :3 months to 7years

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TDS PROVISIONS: AT A GLANCE

Failure to Events  203A- Failure Failure to
to Apply for / EventsDeduct Tax
Furnish Quote TAN
Form 16/ 16A

•Penalty u/s. 272A(2)(g) • Penalty u/s. 272BB • Disallowance u/s. 40(a)(ia)
• @100/- per day • Rs. 10,000/- • Entire Expense
•Till default • tax@ applicable rate
continues • Intt. u/s. 201(1A)

DISALLOWANCE U/S 40
NOW RELAXED.

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3

TDS / TCS

DEFAULT’s u/s. 201(1)
&

MISMATCHE’s u/s. 200A

Reasons Types of How to What is the
for Default Default Correct? Advantage?

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Rectification of Errors: Consolidated TDS/TCS File

 Available to registered TANs at TDSCPC.
 Mandatory from financial year 2007-08 to prepare correction return

with consolidated TDS/TCS file and now available for online correction
 Available on online request and successful verification
 Consolidated file provided by Traces includes all the updates done

vide correction statements (accepted at TIN central system) filed by
deductor/ collector
 Consolidated TDS/TCS file is emailed at email ID in TAN account AND
also available for instant download
 E-Tutorial on TAN registration and Consolidated file request on TDScpc
website

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4

e-TDS/TCS Statements – Key points

BE PROACTIVE

 Check status of CHALLANS at TDSCPC website

 Check status of TDS STATEMENTS at TDSCPC website

 ‘Original’ return should be accepted at TDSCPC

 File correction return to make changes in the TDS /TCS
return filed (original return should be accepted)

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Possibility of Error while Data Handling

Deductor (90%)

• CIN Info-Manual Some Common Errors
TAN
AMOUNT Challan Splitting
BSR Code Challan Combining
Challan Sr. No. Wrong TAN/PAN data
Date of Deposit Wrong Amount
•Deductee Details- Wrong Challan Sr. No.
PAN Wrong Date
Section Wrong Section/Sub-section
Amount
Date of Deduction Non-Marking  “A”/ “P”/ “B”/ “C” etc.
Date of Deposit
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5

Short Types of Default
deduction
Non-marking of “A” deduction (197 Cases)
Quoting Incorrect Section/Sub-section
Referring to an outdated Rate chart
Considering wrong amount of payment

Wrong amount of Payment
Indicating wrong Deductee code
Wrong Salary / Exemption information

Quoting Invalid PAN (FY 2010-11 onwards)

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Types of Default

Late Non-marking of “B” for 4th Quarter
Payment E-payment after 8:00 p.m.
No interest paid in case of delay
Less interest paid for delayed payment
Wrong CIN quoted for Interest Challans
Wrong linking of Challan – Deductions
TDS paid by cheque, realized after due date
TDS paid 1 day late, bank holiday on due date.

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Types of Default

Short Splitting of Challan
Payment /
Combining of Challan
Non-
Payment Practically not paid and applied some dummy CIN

Mistake in quoting the CIN* 13

Wrong minor code
*Challan Identification Number Contains
• TAN +
• AMOUNT +
• DATE OF DEPOSIT +
• BSR CODE +
• CHALLAN SR. NO.

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Some Errors Attributable to System

Higher Deduction Rate Applied despite Correct PAN;

Interest Charged from Date of Deposit of TDS to Date of
Processing;

Period for Interest Calculation, based on an algorithm, gives
errors i.e. misses out one month on certain occasions;

Section 206AA being applied for TCS too.

Charging of interest by System For FY March’10, where TDS
has been deposited in May’10.

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Rectification Of Errors

Login with User-ID and password;

Only available to Registered TAN;

Identify the Area which requires correction i.e.
Challan, Deductee Details or Deductor Details;

Request for Online Correction;

Can be given to subordinate for correction
through sub-user id

Admin can review and submit

Processing is done by the system only after
submission.

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 Faster Processing than that of Offline • Some corrections are not permitted
Submission; online and need to download
consolidated files which is time
 Segregation of Responsibility is consuming;
possible;
• Internet connectivity required to do
 Facility or reviewing before final the entire process online;
submission and confirmation;
• Entering of incorrect user-id or
 Saves Time and Money which is password or other details more than
precious; five times blocks the account for 24
hours.
 Submissions can be done 24x7 and
also on holidays; • Digital signature mandatory except
for challan correction, challan
 No manual intervention and more addition and interest payment.
reliable;

 No requirements of Software or
service of third person.

 Gives list of challan available for
selection for adjustments.

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Rectification Of Errors

DEDUCTOR 17
FILES

CORRECTION
STATEMENT

RETURN IS
PROCESSED

DEFAULT IS REMOVED

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Rectification of Errors

TYPES OF CORRECTIONS

CHALLAN DETAILS TDS
STATEMENTS

ASSESSING BANK DEDUCTOR
OFFICER

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Rectification of Errors

CORRECTIONS IN CHALLAN DETAILS

ASSESSING ASSESSMENT YEAR
OFFICERS TAN

(TDS) SECTION CODE (94C/94J etc.)
MINOR HEAD CODE (400/200)

BANKS NAME OF THE DEDUCTOR
AMOUNT
MAJOR HEAD CODE (20/21)

 From Sept’ 2011, the Banks are allowed to correct A.Y. , TAN Section Code 19
& Minor Head code , if approached within 7 days.

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Powers of the Assessing Officer

• After completion of the time period of the Bank, Assessing
Officer has the power to rectify the same;

• Details of the Assessing Officer can be known easily through
submitted TDS returns;

• Assessing Officer has powers to rectify both the type of tax
paid challans, whether it is online paid or offline payments
through banks;

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Rectification of Errors

Points to be remember while depositing TDS/TCS

•Select correct minor head code (200) while making TDS/TCS
deposits

•Select correct minor head code (400) while making regular
TDS/TCS payments arising out of Order u/s.
201(1)/201(1A)/271C or 272A(2)(k) etc.

•Ensure due diligence in quoting TAN, section code and
assessment year while making TDS/TCS deposits

•For deducting TDS/TCS refer to latest chart/rules for TDS/TCS
rates

•On due date deposit tax before 20.00 hours ( i.e. 8:00 p.m.)
to avoid interest for late payment.

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Notification dated 20/03/2013

Filing of TDS Returns Refund for Excess
Claim to be made in
• Electronically Form 26B
through Digital
Signature (optional) • Provided there is
no outstanding
demand or credit is
not claimed by the
Assessee

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11

Types Of Online Correction

PERSONAL INFORMATION 23
CORRECTION

CHALLAN CORRECTIONS

DEDUCTEE DETAILS
CORRECTIONS

TAG/REPLACEMENT OF
CHALLANS

TRANSACTION BASED
REPORTS

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Login to TRACES

Click on help icon next For more details on

to each field for more any screen, click on
details Help icon

Enter userid and
password

Enter TAN /
PAN/ AIN

Enter the text as
displayed in
Verification Code

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Landing Page

Landing page will be
displayed

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Important Notes

•Statements for FY 2007-08 onwards only will be available for Corrections.
•Online Correction Matrix :

Default Summary View Personal Information Challan correction ( Pan correction Pan correction Add challan to Interest , Modify/Add Delete/Add
(annexure 1) (annexure 2) statement
unmatched, matched) + Levy deductee salary
deductee movement payment rows deductee rows

YY Y Y Y Y YY Y

Online corrections (with digital
signature, 2013-14 onwards)

Y Y Y N N Y YN N

Online corrections (with digital

signature, prior to 2013-14)

Y N Y N N Y YN N

Online corrections (without digital

signature, 2013-14 onwards)

Y N Y N N Y YN N

Online corrections (without digital
signature, prior to 2013-14)

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13

Online Correction Request Flow Click on Help icon for
help text for this
Under ‘Defaults’ select screen
‘Request for Correction’

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Online Correction Request Flow - Submit Correction Request(contd.)

Enter : Financial Year, Quarter and Form click on ‘Submit
Type, correction category and latest Request’ to raise the
token number
request

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Online Correction Request Flow - Submit Correction Request(contd.)

Error Message appears in 29
case of entering incorrect

search criteria

User will be getting above error if:
• Entered data is not pertaining to Financial Year , Quarter, Form Type and Latest Token Number
Or
• Statement is cancelled/ Rejected for the selectedsearchcriteria.

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Online Correction Request Flow - Submit Correction Request(contd.)

Error Message appears in
case of duplicate request

raised

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Online Correction Request Flow - Submit Correction Request(contd.)

click on ‘Submit Request’ to
raise the request

Enter correct : Financial Year, Quarter and Form
Type, correction category and latest token

number ( latest token number as per processed

statement)

• Request can be submitted only if there is a regular / correctionstatement filled andprocessed.
• All previous corrections for this statement have been processed.

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Online Correction Request Flow - Submit Correction Request

Request number
received

Click here to track
correction request or
navigate ‘ Track Correction
Request ‘ under ‘ Defaults’
menu

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Correction Request Flow - View submitted request

Enter Request Number Either navigate through
-Search Option 1 to slide 9 or Under ‘Defaults’
select ‘ Track Correction
view the request
Request’

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Correction Request Flow - View submitted request

Enter Request Date -
Search Option 2 to
view the request

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Correction Request Flow - View submitted request(contd.)

Enter option 3 - ‘View ll’
to view the request

Important Notes

Click this user in order to
reassign the request to
another sub user under the

logged in admin

Click on In-
progress

View all request placed Click here to view
by himself and sub user
the status
under him in case of description in detail
admin

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Correction Request Flow - Assign Sub- User (contd.)

Click here to assign the request
to another sub user under the

logged in admin

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Token Number Details

Enter Authentication Code if
the validation is done earlier

and you have the
Authentication Code

Enter Token Number of only
Regular (Original) Statement
corresponding to the Financial
Year, Quarter and Form Type

displayed above

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Token Number Details (Contd.) Tick in Check Box for NIL
Challan or Book
Government deductors not having Adjustment
BIN details tick here and need not
need provide BSR and Challan Click on Guide to select
suitable Challan option
Serial Number below
Enter CIN details for a
Tick here if you do not any Valid challan used in the
PAN corresponding to above
statement
Challan details
PANs entered must be those
Click on Guide to select for which payment has been
suitable PAN amount
done using the CIN / BIN
Combinations entered on this screen

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Notes for Validation Screen

• Authentication code is generated when you clear validation details for a statement
for certain functionalities such as Download Form 16 / 16A, Download Conso File,
Download Justification Report, etc. Authentication code generated for a particular
statement will be valid for the calendar day (i.e., an authentication code generated
on 10-Dec-2012 can be used only on 10-Dec-2012 to clear validation details for the
same statement. It will not be valid the next day).

• Validation will be bypassed for the same statement within the same session

• Token Number must be of the statement of the FY, Quarter and Form Type displayed
on the screen

• CIN details must be entered for the challan which is deposited and mentioned in the
statement corresponding to the FY, Quarter and Form Type mentioned above

• Transfer Voucher details to be entered for government deductors

• Amount should be entered in two decimal places (e.g., 1234.56)

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Notes for Validation Screen

• Maximum of 3 distinct PANs and corresponding amount must be entered

• If there are more than three such combinations in the challan, user can enter any 3

• If there less than three such combinations in the challan, user must enter all (either
one or two)

• PAN mentioned must be that for which payment has been done using the challan /
Transfer Voucher mentioned on this screen

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Challan Correction

Select ‘ Challan
Correction’ from drop

down

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Challan Correction

Select a tab ‘List of Matched Important
Challans (Overbooked Notes

challans will also be shown
in matched challan tab )

Select a row and click 42
on ”Edit matched

Challan Details”

•All the Matchedchallaninthe statement willbe displayed.
•Matched Challan cannot be tagged.
• ProvisionallyMatchedBIN will be displayed under Match ChallanTab.

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Challan Correction Important Notes (for Matched Challan) :

Edit fields in the 1. Surcharge amount of challan/ BIN from the statement filed
overlay and click on by deductor withregards to the statement selected for filing
correction.Amount willnot be editable for BINs.
‘Save’
2. EducationCess amount of challan / BIN from the statement
filed by deductor with regards to the statement selectedfor
filing correction. Amount will not be editable for BINs.

3. Interest amount in the challan / BIN from the statement filed
by deductor withregards to the statement selected for filing
correction. Amount will not be editable for BINs.

4. Other amount in the challan/ BIN from the statement filed
by deductor withregards to the statement selected for filing
correction. Amount will not be editable for BINs.

5. Amount of interest to be claimed from this challan / BIN. User
must directlychange value inthe field. Amount will not be
editable for BINs.

6. Amount to be claimed as 'Others' from this challan/ BIN .
User must directly change value in the field. Amount will not
be editable for BINs.

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Challan Correction

Edited challan detail
will be highlighted

User can reset value in the 44
challan. This will replace edited
values with values from the

latest statement

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Challan Correction

Select ‘Newly dd Challans’ to
add the challan. Please refer the

E-Tutorial -Online Correction- Add
Challan to Statement

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Challan Correction

Important Notes

Select challan to be 46
added on deductee

row

To know the procedure to
view or move deductee
row refer e-tutorials -
Resolution for Overbooked

Challan

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Challan Correction - Unmatched 47

Select here to view
‘list of Unmatched

challan’

Row select and click on ‘Edit
Unmatched Challan Detail’ to edit

Prior to 2013-14, only unmatched challans willbe editable andnot BIN
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Challan Correction - Unmatched

Select a row and 48
edit the details
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Challan Correction - Unmatched Challan(contd.)

1. Levy :Levy will be displayed as 'NA' and
be disabled for statements prior to FY
2013-14.

2. Amount to be displayed in exactly two
decimal places (e.g., 2450.09, 2450.90)
3. 'Yes' indicates Government deductor

Choose to tag a challan
/ BIN to the statement

”

1. . Amount claimed as total tax deposited for
all deductees tagged to this challan / BIN
2. Amount to be displayed in exactly two
decimal places (e.g., 2450.09, 2450.90)
3. Amount of interest to be claimed from
selected challan / BIN
4. Amount to be claimed as 'Others' from
selected challan / BIN

• For Unmatched challans, if user tags a challan , value in the existing challan will be replaced with

value from the tagged challan. 49

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Challan Correction - Unmatched Challan(contd.)

Select the challan
details

Click here to tag the
selected challan

Challans with +/- Assessment year will be made available andshown. User can select the relevant challan accordingly.

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Challan Correction - Unmatched Challan(contd.)

Edit the details Important Notes :

1. BSR Code shouldbe of the challan which has available
ba l ance.

2. Date on which challanwithavailable balance was deposited in
bank .

3. Surcharge amount of challan/ BIN from the statement filed
by deductor withregards to the statement selected for filing
correction.Amount shouldnot be editable for BINs.

4. EducationCess amount of challan / BIN from the statement
filed by deductor with regards to the statement selectedfor

filing correction. Amount should not be editable for BINs.
5. Interest amount inthe challan / BIN from the statement filed

by deductor withregards to the statement selected for filing

correction. Amount should not be editable for BINs.
6. Other amount in the challan/ BIN from the statement filed

by deductor withregards to the statement selected for filing
correction. Amount should not be editable for BINs.
7. Section code under whichtax was deducted for the PAN.
From FY 2013-14 onwards, this fieldwill not be there.
8. Amount of interest to be claimed from this challan / BIN.

User cannot edit this field by tagginga challan. User must
directly change value inthe field. Amount should not be
editable for BINs.

9. Amount to be claimed as 'Others' from this challan/ BIN .
User cannot edit this field by tagginga challan. User must
directly change value inthe field. Amount should not be
editable for BINs.

10. Save the edited detail.

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Challan Correction - Unmatched Challan(contd.)

Edited row is 52
highlighted

”

Click on ‘submit correction statement’ to
submit the change made in the default and

navigate to ‘ ction Summary’

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Online Correction - PAN Correction

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PAN Correction

Select ‘ P N
Correction’ from drop

down

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PAN Correction - Invalid PAN Annexure 1

Click on 'Invalid PAN
nnexure 1’ to view the

list of invalid PAN in the
statement

User can search either
using PAN filter or CD/DD
Record Number filter

Important Notes

List of Invalid PAN will be
displayed as per
statement

Full form of Abbreviationused in above Screen : 55
CD : Challan Detail
DD : Deductee Detail

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PAN Correction - Invalid PAN Annexure 1

Once the Row selected, Important
Changed PAN field will be Notes

editable 56

•ValidPAN to ValidPAN correctioncan be done only once .
•Invalid PAN can be changedto ValidPAN only.

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PAN Correction - Invalid PAN Annexure 1

Change will be automatically ‘Status’ column will display
error message if PAN is invalid
saved once the action status is or success message if details for
updated as saved the deductee row are saved

Edited Row can Invalid PAN successfully
be Viewed
changed into Valid PAN
and saved

Click here to submit the Name as per PAN Master will
correction request be populated in ‘Name as per
Changed P N’ column

•User can reset editedvalues by deleting P N entered in ‘Changed P N’ field. Value of new name will alsobe removed.

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PAN Correction - Valid PAN Annexure 1

Select ‘Valid P N User can search either
nnexure 1 ‘ from given
using PAN filter or CD/DD
Tabs Record Number filter

List of valid PAN will be 58
displayed as per
statement

•For Valid PANs, deductee rows f or which v alid to v alid PAN correction has been done will be locked. User cannot edit PAN f or this row

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PAN Correction - Valid PAN Annexure 1 59

Select ‘Valid P N
nnexure 1 ‘ from given

Tabs

Once the Row selected,
Changed PAN field will be

editable

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PAN Correction - Valid PAN Annexure 1

‘Status’ column will display
error message if PAN is invalid
or success message if details for
the deductee row are saved

Valid PAN successfully Name as per PAN Master will
changed into Valid PAN be populated in ‘Name as per
Changed P N’ column
and saved

Edited Rows can
be viewed

•User can reset edited values by deleting P N entered in ‘Changed P N’ field. Value of new name will alsobe removed.

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View Edited Rows - For Verification

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PAN Correction - Invalid PAN Annexure 2

Select ‘Invalid P N
nnexure 2 ‘ from given

Tabs

User can search either
using PAN filter or CD/DD
Record Number filter

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PAN Correction - Invalid PAN Annexure 2

Once the Row selected, 63
Changed PAN field will be

editable

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PAN Correction - Invalid PAN Annexure 2

‘Status’ column will display
error message if PAN is invalid

or success message if details for
the deductee row are saved

Valid PAN successfully Name as per PAN Master will

changed into Valid PAN be populated in ‘Name as per
and saved Changed P N’ column

• User can reset edited values by deleting P N entered in ‘Changed P N’ field. Value of new name will alsobe removed.

• For Valid PANs, deductee rows for whichvalid to valid PAN correction has been done willbe locked. User cannot edit PAN
for this row.

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PAN Correction - Valid PAN Annexure 2

Select ‘valid P N
nnexure 2 ‘ from given

Tabs

User can search either
using PAN filter or CD/DD
Record Number filter

•In case of Annexure 2, only DD Recordnumber is required for searchin CD/DD RecordFilter. 65
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PAN Correction - Valid PAN Annexure 2

Once the Row selected, Edited Rows can
Changed PAN field will be be viewed

editable

Click here to submit the
correction request

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PAN Correction - Valid PAN Annexure 2

Valid PAN successfully Name as per PAN Master will
be populated in ‘Name as per
changed into Valid PAN Changed P N’ column
and saved

‘Status’ column will display
error message if PAN is invalid
or success message if details for
the deductee row are saved

• User can reset edited v alues by deleting PAN entered in ‘Changed PAN’ f ield. Value of new name will also be remov ed.

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Online Correction 68

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Personal Information

Select ‘ Personal
Information’ from drop

down

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Personal Information Click on Check box to
Replace the Personal
Information as
mentioned while
registering with
Traces

After editing personal Address and Communication details
of the organization will be pre-
information click on populated from the latest
save statement filed by deductor for the
selected FY, Quarter and Form Type

Click here to reset value
in all fields as per latest

accepted statement

User can click here to
submit the correction
statement

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35

Transaction Based Report (TBR)

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Important Points

• A transaction report may be generated from the TRACES site which has the detail of
all the transaction entered into by the deductor with the non-resident deductee who
are not having PAN.

• Report for FY 2013-14 and onwards can be download from TRACES website.

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Downloading Report (contd.)

Select ‘Transaction

’Based Report’ under

‘Downloads’ menu

After selecting F.Y. and
quarter for which

transaction based report
(TBR) is required , Click on

‘Go’

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Downloading Report (contd.)

After confirming the If any change is required
details of the i n the details of

authorised person, authorized person,
click on Submit’ Admin user can update

details in profile section.

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Downloading Report - KYC

Enter Token Number of
only Regular (Original)
Statement corresponding
to the Financial Year,
Quarter and Form Type

displayed above

Enter CIN details for a

challan used in the
statement or BIN details

for a Government
deductor

Click on ‘
Proceed’

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Request Confirmation

Request Number
will be available

here

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38

Downloading Report (contd.)

Click on ‘Requested Downloads’ under 77
‘Downloads’ menu to download the TBR
78
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39
Downloading Report (contd.)

Option 1 :Select the
request number and
click on ‘Go’ to view the
specific request number

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Downloading Report (contd.) : to check the availability of the Transaction based report

any of the three search can be used .

Option2 :Select the
request period and click

on ‘Go’ to view the
specific request number

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Downloading Report (contd.)

Option 3:Click on ‘View
ll’ to view all download

requests

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40

Downloading Report (contd.)

Select the request 81
with status as
‘ vailable’ for
downloading

Once the request is available and selected, both ‘
HTTP Download’ and ‘Download Manager’ button

will active

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Downloading Report (contd.)

• HTTP Download is useful to download small files. It will directly download file for the
user

• Download Manager is useful to download large files and where internet bandwidth
is slow. This will launch a window, which will download an applet. The Applet is a
large file, hence first time download might take time. But for subsequent requests, it
should load immediately. User can use this tool to download file. This tool has the
ability to resume download in case of failure

• Transaction Based Report (TBR) will be available in Zip file format. To extract this file
into PDF format Latest version of Transaction based Report generation utility is
required.

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41

1. If the latest version of Transaction based Report PDF generation utility is already
downloaded and saved in the system earlier then click the utility. On clicking the
utility slide no. 17 will come directly.
2. And If Utility is not Downloaded earlier then follow the below mentioned
procedure(contd.)

Click here to download 83
the Utility

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If Utility is not Downloaded earlier (contd.)

Fields marked by

asterisk are
mandatory

Click on’ Submit’

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42

Downloading Utility (contd.)

Click here to
download the

TBR

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Generating TBR (contd.)
Password to open the Zip file is TAN.

Select Zip Files, enter
Password as your
TAN and select
destination folder to
save PDF files.

Select digital certificate to Certificate details
digitally sign the PDF files. will be displayed

here.

Click on ‘Proceed’ to

continue with
generation of PDF files.

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43

Generating TBR (contd.)

Click on ‘yes’ in case user 87
does not have registered
digital signatures otherwise

‘no’

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Generating TBR (contd.)

Error message will pop up indicating PAN

validation mismatch if user selects
incorrect digital signature certificate PFX

file ( not associated with the same PAN)
and will not be allowed to proceed.

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44

Generating TBR

Click here to view PDF 89
format of generated
Transaction Based Report

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Transaction Based Report

PDF format of 90
Transaction Based
Report is generated

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45

Online Correction - Add / Modify
Deductee Detail

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Modify / Add Deductee Details

Select ‘Modify/ dd
Deductee Detail’ from

drop down

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Modify / Add Deductee Details - Default Deductee

Select tab ‘ Default Click on hyperlinks to
Deductee’ view the details of SP an

Full form of abbreviations : SD
•CD - Challan Detail
•DD - Deductee Detail Enter PAN as per statement
•SP - Short Payment or CD Record number or
•SD - Short Deduction SP/SD to edit the deductee

row

Important Notes

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Modify / Add Deductee Details - Default Deductee

Deductee record will be
displayed as per option

selected

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47

Modify / Add Deductee Details - Default Deductee

Select deductee row to
edit

If user select ‘ Edit Once user select the
Deductee Row’ Slide 28 deductee row all three
buttons will be active
will be displayed for
If user select ‘ reset’, the
edition deductee row values will
be reset to the original
If needed User can view details
values of the challan /available
balance for the deductee row
by clicking on ‘View Challan
details’

View Challan details - User who may want to see the challan to which the deductee row pertains, so that when he edits/modifies the
row, he is aware of the challanbalance available.

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Modify / Add Deductee Details - Default Deductee

Edit the Important Notes :
deductee row
Date of Payment or Credit -Date on which payment was made to
After editing click deductee. Date cannot be future date.
on ‘Save’
Amount Paid or Credited -Transaction Amount is the amount paid
/ credited to deductee on transaction date. Amount must be greater
than equal to zero .

Total Tax Deducted- Total Tax Deducted / Collected is the sum of
TDS / TCS, Surcharge and Education Cess . Amount must be less than
equal to amount paidor credited.

Total Tax Deposited - Amount cannot be greater than TDS
deducted. Amount must be less than equal to total tax depositedin
CD detail

Amount to be displayed in exactly two decimal places (e.g.,
2450.09, 2450.90)

Rate at which deducted / collected - Rate at whichtax is deducted
for a particular deductee. Rate to be mentioned inexactlyfour
decimal places.

Reason for Non deduction/ lower deduction - .It should be
mandatory if TDS deducted = zero and TDS rate = zero, flags
applicable: A,B,S,T,Y,Z.

Number of Certificate - It shouldbe mandatorywhen user raised
Flag A / B for respective forms .

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48

Modify / Add Deductee Details - All Deductee 97

Once the detail edited,
row will be highlighted

User can click here to
submit the correction
statement

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Modify / Add Deductee Details - All Deductee

Select tab ‘ ll Enter PAN as per
Deductee’
statement or CD Record
number to edit the
deductee row

Enter PAN as per statement

or CD Record number or
SP/SD to edit the deductee

row

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49

Modify / Add Deductee Details - All Deductee

Select tab ‘ dd New All the Challans in the
Deductee’ statement with Available

balance will be shown

User Can add new 99
Challan/Book Entry from
OLTAS by Clicking the

buttons

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Modify / Add Deductee Details - Add New Deductees

Select Challan to tag 100
with deductee row
50
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