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

Modify / Add Deductee Details - Add New Deductees

After selecting
challan and click on

Add Deductee Row

Important Add deductee record or
Notes
modify in case of modify
Click on ‘Save deductee record will be
deductee’ after add / pre-populated for edition
modify deductee row

Click on Submit
Correction Statement

for submission

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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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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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Modify / Add Deductee Details - All Deductee 107

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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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 109
Challan/Book Entry from
OLTAS by Clicking the

buttons

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Modify / Add Deductee Details - Add New Deductees

Select Challan to tag 110
with deductee row
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Modify / Add Deductee Details - Add New Deductees

After selecting
challan and click on

Add Deductee Row

Important Add deductee record or
Notes
modify in case of modify
Click on ‘Save deductee record will be
deductee’ after add / pre-populated for edition
modify deductee row

Click on Submit
Correction Statement

for submission

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Online Correction
- Resolution for

Overbooked
Challan

(Movement of
deductee row)

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Challan Correction

Select ‘ Challan
Correction’ from drop

down

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Challan Correction - Overbooked Challan

Select a tab ‘List of Matched
Challans (Overbooked challans
will also be shown in matched

challan tab )

Important
Notes

Select the challan
which is overbooked

Click here to select
the deductee row
to be moved out
from overbooked

challan

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Challan Correction - Overbooked Challan

Specific deductee row can also
be searched by entering the
PAN as per statement

On selecting the challan, all
the underlying deductee
rows will be displayed

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Challan Correction - Overbooked Challan

Click here to move out Select the deductee row to be moved out
the selected to a different challan with available balance
equal to or more than the TDS deducted
deductee row amount of selected deducted row (s)

Note: Deductee rows can be moved to a existing challan in the statement
with sufficient available balance or to a newly added challan in the
statement.

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Challan Correction - Overbooked Challan

List of all challans in the
statement with available
balance will be displayed

•dLeisdtuocftcehearlolawnssawreithdibsapllaanyceed greater than total tax deposited of the selected

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Challan Correction - Overbooked Challan

Important
Notes

Select the challan from the list on Click on save

which available balance is more or
equal to the Tax deducted amount
of the deductee row to be moved

Example : ChallanDetail Record1 : 2000s
Deductee Detail Record1 : 2000 ChallanDetail Record2 : 5000
Deductee Derail Record 2 : 2000 ChallanDetail Record3 : 5200

Deductee Detail Record3 : 1000

Total TDS deducted fort he tow to be moved : 5000
As Challanwith available balance shouldbe equal to or more thanTDS deductedamount , so in this case Deductee Detail
Record 1,2,3 canbe moved only either ChallanDetail Record2 or ChallanDetail Record 3

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Challan Correction - Overbooked Challan

The impacted
challans will be
highlighted

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Challan Correction - Overbooked Challan

Moved out deductee 120
row will be highlighted
in red in the original
challan.

Click here to submit
the correction
statement

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Tag / Replace
Challan

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Selecting Tag Challan Option

Under ‘Defaults’
select ‘ Tag/

Replace Challan

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List of Demand for all Financial Years

Table will display
demand for all
financial years

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List of Demand for all Financial Years

Select the row to
Tag/ Replace the

challan

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Tag Challan

View the tagged After selecting the
challan details by row to Tag/

clicking the Replace the challan
hyperlink

Click on Tag
Challan

Important
Notes

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Tag Challan View the tagged
challan detail
Click on ‘ Cancel’ to
close the overlay

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Tag Challan

Enter challans
details to filter
and click on ‘

Go’

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Tag Challan

• Only Unclaimed and partially claimed 128
challans will be shown in output table.
64
• Challans shown in output will be of the
range +/-1 year of the year of demand

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Create Request

Important Notes

Select challans to tag with a 129
demand, enter the amount to

be consumed from challan
click on ‘Create
Request’ button

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Confirmation Screen

Click on ‘Yes’ to 130
create the request or
‘ No; to go back to 65
the previous slide

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Request Created

Request number will
be displayed

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Selecting Replace Challan Option

Under ‘Defaults’
select ‘ Tag/

Replace Challan

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List of Demand for all Financial Years

Click on ‘Replace Table will display
Challan’ demand for all
financial years

Important
Note

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List of Tagged Challan with available balance

List of Tagged
challans with
available balance
are displayed

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Create Request

select challans to tag with a
demand, enter the amount to
be consumed from challan

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List of Un-tagged challan with available balance

Enter the credentials
to view the list of Un-

Tagged Challan

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List of Un-tagged challan with available balance

Important
Notes

List of Un- Tagged
challans with

available balance
are displayed

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List of Un-tagged challan with available balance

select challans to tag with a 138
demand, enter the amount to
be consumed from challan 69

click on ‘Create
Request’ button

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Confirmation Screen

click on ‘Yes’ to 139
create the request or
‘ No; to go back to
the previous slide

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Request Number

Request number will
be displayed

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Track Request for Tag / Replace
Challan

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Track Request for Tag Challan

Under ‘Defaults’
select ‘ Track

Request for Tag/
Replace Challan

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Track Request for Tag Challan

Select the Financial Year
and enter the request
number to view the
request status

Following Status are possible for a Tag/Replace challan request:

Submitted: When the request for Tag/Replace challan has been successfully submitted
Processed: When the request has been successfully processed
Failed: When the request fails either due to deletion of demandby AO or due to

insufficient balance in challan

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Action Summary - Submit to Admin User

Click on Submit to 144
Admin
72
Above Screen will be appeared in case correction
submitted by Sub-user

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Action Summary

Request successfully

submitted to Admin
User

Request will be submitted tcooArrdemctiinonusferor m. Sub-user cannot submit the
‘ Correction Ready for Submission’.

Sub-user should only be able to view statements saved by them

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Action Summary - View Edited Statement

dmin user Click on ‘Confirm’ the
correction to be submitted by sub

user and Correction Ready for
Submission

”

Click on hyperlink to

view the edited detail
for specific default

BaobtlheAtodmviienwUsstteahrteeammndenStusbs-uavseedr cbayn

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Action Summary - Admin User Login

User can able to view correction changes prior to submission even if logs out and later logs in . 147

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Action Summary - Admin User

Select the row for action Click on ok to take
action for cancellation
Click on ‘ Cancel Statement’
in case user wants to
cancel the correction

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Action Summary - Admin User

Select the row for action

Click on ‘ View
Statement’ to
proceed further

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Action Summary - Submit For Processing

Click on hyperlinks to
view the Action
Summary
Select ‘Submit for Processing’ to
proceed further’ , in case edit
select ‘ Edit Correction
Statement’

Admin User proceed further to attached the digital signature andsubmit the correction

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Action Summary- Attach Digital Signature

Select and attach digital 151
Signatures

Digital Signatures are not mandatory in challan correction.
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Action Summary - Token Number Generated

Click on Help icon
for help text for

this screen

Message showing that
correction statement is
successfully submitted

Note down the Token Number for future reference

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Online Correction System At Glance

Login Valid & Invalid PAN Booked Challan
both can be Modification not

changed permitted

Signature PAN Modification, Option to view
Registration Personal Info & corrections before

Challan Correction submitting
permitted

Return submitted to Correction available Online Correction
TDScpc from FY 07-08 request to be closed

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Gist of Communications from TDSCPC

Date Communication Reference

25/04/2014 Communication regarding short deduction defaults in tds
statements

26/04/2014 Communication regarding short deduction defaults in 24Q F Y 2012-
13 TDS statements

05/07/2014 Communication for payment of outstanding short payment defaults

23/07/2014 Communication for payment of outstanding short payment defaults
for cases where demand is more than Rs 1 lacs and there is a short
payment than the amount deducted as stated in the Return

17/09/2014 Follow up for NIL TDS deposited during the financial year

29/11/2014 Notice for availability of Default status from 2007 onwards and
procedure to file Correction statements

03/12/2014 Intimation regarding outstanding TDS demand and unconsumed
challans from F.Y 2007-08 to F.Y 2014-15

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Reply to Online Communication From TDScpc

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Reply to Online Communication From TDScpc

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Reply to Online Communication From TDScpc

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Reply to Online Communication From TDScpc

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Reply to Online Communication From TDScpc

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Reply to Online Communication From TDScpc

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Chart of Password for Deductor

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Password for the Tax Payer

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e-Tutorial

Declaration of Non Filing of
Statements

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Landing Page

Landing page will
be displayed

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Declaration for Non – Filing of Statement
(contd.)Click on Helpicon forhelp textfor

this screen

UŶder StateŵeŶt/ PayŵeŶts
select Declara oŶ for NoŶ- FiliŶg of

StateŵeŶt

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Declaration for Non – Filing of Statement
(contd.)Enter FY, Qtr,Formtypeand reason

for non filing of statement

•If the user has filed a statement for a Financial Year, Quarter, Form Type as per TRACES record, system will not be allowed
to declare non filing for this statement.

•In case of permanently business closed, pop up with info message to be displayed. User will be allowed to
proceed for
declaration for non-filing.

•If deductor has declared a statement for non-filing, default intimation for non-filing will not be send to the Deductor.
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Declaration for Non – Filing of Statement
(contd.)

ClickoŶ IAgree to 167
proceed further

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.)Declaration for Non – Filing of Statement (contd

ClickoŶ Proceed after
confirming the verification
detail or back to go on slide 4

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Declaration for Non – Filing of Statement

Declarationfor non filing
of statement has

successfully submitted ,
use will receive

confirmatione-mail for the
s a me.

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Changes in the System of Processing

CPC to first process Original Statements till the stage of Form 26AS generation for deductees
reported;

Short Payments and PAN Errors will be identified in the preliminary check of the Original
statements;

The statements will be placed “On Hold” for further processing and an opportunity will be
provided to correct potential defaults of Short Payment and PAN Error. CPC to intimate such
defaults on Mobile by SMS, e-mail in registered email id and in Deductors INBOX in Traces;

The above correction needs to be carried out by using Online Correction feature at TRACES within
7 days of above communication.

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Advantages of Processing

– preliminary information of potential Short
Payments and PAN Errors, before the Original
Statement is completely processed for Defaults
and Intimations are generated.

– Online Correction can be submitted before
final processing of statements;

– avoidance of multiple Correction Statement
filing later, after the defaults are identified CPC
(TDS) and Intimations have been sent.sent

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Line of Action

– Take Note of the Communication and do not ignore the
same;

– Online Correction facility can be used for such Short
Payments and correction of PAN;

– Digital Signature is Mandatory for change of PAN in
Online Correction;

– You can make use of the “Consolidated TAN - PAN File”
that includes all the valid PANs attached with the
respective TANs. To avail the facility, please navigate to
locate file on “Dashboard;

– This has to be completed within 7 days of Intimation.

Thereafter Return will be processed by TDS CPC. File

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Request for Resolution

Under ‘Communications’, click
on ‘Request for Resolution to

log the request

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Logging Request for Resolution (contd.)

Fields marked by asterisk (*) are
mandatory. Select category under

which Resolution Request is to be
logged

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Request for Resolution - Category : Statement Rejection Reasons

Fields marked by asterisk
(*) are mandatory

From drop down , select
the issue regarding

statement rejection

Either comments must be entered or
supporting documents must be

uploaded to log a Resolution Request

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Request for Resolution - Category : Form 16/16A (contd.)

Fields marked by asterisk From drop down , select the
(*) are mandatory issue regarding Form 16 / 16A

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Request for Resolution - Category : Form 16/16A

If selects “ Satisfied with Notes will be displayed for issues
provided resolution”, then user with the popular resolution
will return back to the TRACES
If selects not satisfied, user can
home page. submit request for resolution
by entering comments and
clicking on submit

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Request for Resolution - Category : Conso File (contd.)

Fields marked by asterisk
(*) are mandatory

From drop down , select

the issue regarding
Conso file

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Request for Resolution - Category : Conso File

Either comments should be
entered or supporting documents

must be uploaded to log a
Resolution Request

Supporting documents must be in
.doc, .docx, .xls, .xlsx, .pdf, .zip
formats only and file size must not
be more than 2 MB

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Request for Resolution - Category : TAN-PAN Master

Fields marked by asterisk 18101
(*) are mandatory

From drop down , select
the issue regarding TAN-
PAN Master

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Request for Resolution - Category : PAN Verification

Fields marked by asterisk
(*) are mandatory

From drop down ,
select the issue
regarding PAN
Verification

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Request for Resolution - Category : Online Correction

Fields marked by asterisk
(*) are mandatory

From drop down , select the 18123
issue regarding Online
Correction

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Request for Resolution - Category : Default/ Demand (contd.)

Select resolution
request subcategory

Fields marked by asterisk
(*) are mandatory.

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Request for Resolution - Category : Default/ Demand

It is mandatory to write atleast
one issue . Once default

amount is entered ,issue will be
active

Enter Token Number of
correction submitted

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Request for Resolution - Category : Intimation Send

Fields marked by asterisk
(*) are mandatory

Notes will be displayed for below issues If user selects not satisfied, he
with the popular resolution e.g. update
can submit request for
profile or correct the address in the resolution by entering

statement and ticket will not be logged comments and clicking on
submit

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Request for Resolution - Category : Form 26AS

Fields marked by asterisk
(*) are mandatory

Either comments must be entered or
supporting documents must be

uploaded to log a Resolution Request

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Request for Resolution - Category : Refund of Challan

Select drop down values for submitting the
request i.e. Consumption details incorrect of the

challan, Wrong Deductor details

Drop down values will be as
per the status shown on
TRACES

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Request for Resolution - Category : KYC

If selects “ Satisfied with Select the issue for
provided resolution”, then user KYC under drop down
will return back to the TRACES
Notes will be displayed for
home page. below issues with the

popular resolution as per
the excel

If selects not satisfied, user can
submit request for resolution

by entering comments and
clicking on submit

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Request for Resolution Ticket logged

Acknowledgement message
after request is logged

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Resolution Tracking (contd.)

Under Communication,
Select Resolution Tracking

Select either option 1 or
option 2 . Enter the
mandatory information with

asterisk mark(*)

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Resolution Tracking (contd.)

Select specific ticket 19212
number to track the

ticket

Click here to view
ticket details

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Resolution Tracking (contd.)

Ticket has been reopened
only when tickets status

is ‘Closed’

Go to previous slide

'Provide Clarification '

button will be enabled
only if Ticket Status is
'Clarification Requested'

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Contact Details changed

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Thank you…..!!!!

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Compiled by CA Avinash Rawani
Rawani & Co,
Chartered Accountants
B-206, Hinal Heritage, Patel Wadi, S.V.P.Road,
Near Chamunda Circle, Borivali West,
Mumbai 400092
E-mail : [email protected]
Website: www.carawani.com

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