13 November 2013
dear sir, i am ca final student. during my articleship i found lost of problem in work of tds. please give me proper guidelines on tds work.
13 November 2013
In TDS, Mainly Problem arise due to Invalid PAN or Challan Mismatch.
Firsty, You can check PAN using Pay Tax Online which is available on tin-nsdl website by entering PAN of Assessee and other compulsory fields. only PAN is to be quoted Right Other fileds are irrelevant)
Secondly, You can also challan details with the help of your TAN by using challan status enquiry. You have to check Amount Paid, Date wise, Challan wise and Section for which payment has been made of TDS. If Challan Amount & TDS Payment Details Party wise matches then No Problem will arise.
Finally, at the time of filing of TDS Return, you may download .csi file of TDS Challan Details From Challan Status Inquiry for validation of TDS Return file.
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