Main reasons for TDS mismatch
Deductor related reasons:
- Non filing of quarterly TDS statements
- Omission to include details of challan in TDS statement
- Quoting wrong CIN in challan details in the TDS statement
- Entering wrong amount in challan details
- Quoting of wrong TAN in the challan while remitting the TDS in the bank
- Quoting of wrong minor head in the challan while remitting the TDS
- Omission to include details of a deductee in the challan wise annexure in the TDS statement
- Non quoting of PAN of the deductee
- Quoting of structurally invalid PAN of the deductee
- Quoting of valid but non existent PAN of deductee
- Quoting of valid but incorrect PAN of deductee
- Entering incorrect amount in deductee details
Deductee related reasons:
- Error in the TDS amount claimed in the retur
- Claim of inflated TDS credit in the return
- Bogus claim of TDS credit in the return
- Amount paid / credited shown in the TDS certificate erroneously claimed as TDS credit in the return
- Erroneous claim of TDS credit pertaining to two years in the return of income for one year
- Quoting of incorrect TAN of the deductor in the return
- Quoting of the TAN of the last DDO only in case of salary drawn from different DDOs during the year
- Credit for TDS claimed in a different PAN and status
- Credit for TDS claimed for an assessment Year other than the assessment year relevant to the year of deduction
Bank related reasons :
- Entering wrong TAN while uploading challan data
- Entering wrong minor head code while uploading challan data
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