There may be two types of inconsistencies in TDS/TCS returns one may be challan
based and other may be PAN Based.
Challan Status inconsistencies: When you file TDS/TCS return, first the details
regarding deposit of TDS/TCS made by you is compared with the data given by
banks. The data is uploaded by banks on the basis of the TDS/TCS challans received
by them for this purpose, The Challan indetification Number (CIN), TAN and TDS
amount as given in your TDS/TCS return is compared with the campared with the
corresponding details given in thee challan details provided by the bank that has
accepted the tax.
Challan has contain three main parts, which are provided by the bank when you
deposit tax and that must be correctly put in TDS/TCS returns.
■BSR Code of Branch of Bank
■Challan Identification Number (CIN)
■Date of Challan
The all above parts must correctly enter in TDS/TCS returns, otherwise there may be
following inconsistencies
1.Matched : If all the CIN details in the TDS/TCS return match will the corresponding
details provided by the banks, the challan is shown as matched as the payment
claimed to have been made by you is also validated by bank.
2.Match Failed: In this case CIN given in your TDS/TCS return is found in the bank
data. But the TAN and/or amount as given in your return against this CIN do not
match with the TAN and/or amount given against this challan by the bank.
3.Match Pending: In this case, the CIN as given in your statement is not available in
the CIN details provided by the banks.
PAN Bases Inconsistencies: The PAN ledger of each deductee is credited with the TDS/TCS as provided in your return provided the PANs of the deducted have been
given by you in the return. So if you have given incorrect PANs then Deparment can
not credit TDS/TCS in the deductee Ledger.
1.PANs not mentioned in the return: (Collect the PANs of deductees not mentioned in
the return and prepare a correction return for the same.)
2.PANs listed as “not in ITD database”: (At this case, the respective entry should be
tracked in the return and PAN of the deductee should be verified. On getting the
correct PAN, correction statement should be filed accordingly.)
Rectify these inconsistencies.
1.If deductor has made any mistake/s in his TDS/TCS returns he can rectify them by
filing a correction statement.
2.If the bank has made any mistake in the amount or name or major head code
given by them against your CIN, they can rectify them. Deductor can give a written
application for the same addressed to the branch manager.
3.If the bank has made any mistake in TAN or CIN you will have to contact your TDS
Assessing Officers. Deductor can give a written application for the same addressing to
Assessing Officer.
4.If bank has not uploaded your challan, then Deductor may request the bank to
upload the same.
Analyzing the challan status and Action required:
Challan Status Error in Statement Error in Challan details uploaded by the BANK /
incorrect TAN provided by deductor in challan Action to be taken by deductor w. r. t.
challan details
Challan fully Matched No
No
No action
Match Failed (Amount does not match) Yes
No
File correction statement
Match Failed (Amount does not match) No
Yes
Contact Bank
Match Failed (Different TAN in challan and statement) Yes
No
File correction statement
Match Failed (Different TAN in challan and statement) No
Yes
Contact Assessing Officer
Match Failed (Amount + TAN mismatch) Yes
No
File correction statement
Match Failed (Amount + TAN mismatch) No
Yes
Contact Assessing Officer for TAN and Bank for Amount
Match Pending (CIN in statement not found in bank data) Yes
No
File correction statement
Match Pending No
Yes
Contact Assessing Officer
CAclubindia
