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Income Tax :- Reminder of e-filing for Income Tax Return of Assessment Year 2014-15

Tuesday, January 20, 2015 | comments

         Reminder from Income Tax Department has been sent by email to those assessees  who have not filed their Income tax return for Financial Year 2013-14 or Assessment Year 2014-15. Reminders are  based on data available with e-filing website of Income tax India. In the reminder, department has asked some questions in  a online form in which Assessee has to inform or provide the reason for non filing of return. Assessee can choose the option applicable to him and after choosing his option he can click the submit button given in the email :- 

A format of one such letter is as follows :- 

  • Reminder for Filing of Income Tax Return for Assessment Year 2014-15 – PAN: ABCPJXXXXP
  • Dear Taxpayer,

    This is a gentle reminder for you to file your Income Tax Return for Assessment Year 2014-15. Though, the due date for filing returns for AY 2014-15 is over, there is a provision under the Income Tax Act to file a belated return which may help you to remain compliant with requirements of law. E-filing is simple, easy and convenient as you would have experienced in previous years.

    You are, therefore, kindly requested to login to and download the free return preparation software with a host of new features to help you in preparing the Income Tax return and submit your return. You can also prepare and submit ITR-1 and ITR-4S online.

    Please take some time to browse through all the value – added services offered on the E-filing website that will help you prepare your return accurately and guide you in case of any prior pending items.

    Will be submitting ITR shortly.
              Already submitted the ITR of AY 2014-15 online.
              Already submitted the ITR of AY 2014-15 in paper-mode.
              Income is below taxable limit for AY 2014-15.

    Needless to mention that the quicker you submit your return and send the signed ITR-V (ITR-Verification) form to CPC, Bangalore, the faster you will get your refund, if any, credited to your bank account. As on 23rd December 2014, over 58.17 lakh refunds have already been issued for AY 2014-15! File early to get your return processed soon.

    e-Filing Team,
    Income Tax Department 

e-TDS : - Download / KYC at TRACES through DSC or without DSC

Wednesday, January 14, 2015 | comments

Friends    Download from TRACES is simple and too many users are being download Conso File, Form 16 or 16A, Justification Report etc after entering KYC data.  Now it may be new that what is KYC.   KYC is the Challan Detail or Pan Detail related to Challan along with Token Number related to the statement or work which use wants to download.  

                In case deductor has not registered DSC at traces , he will have to enter again and again KYC for each download.   If deductor registered his DSC on Traces than only one time KYC is required for any download till sign in.  After sign out he will have to again enter one time  KYC  for download.   It means registration of DSC is important for multiple download  at TRACES.  

Some important questions related to download or KYC is given below :-

How can I request for Form 16 / 16A?

Login to TRACES as deductor and submit download request for Form 16 / 16A under ‘Downloads’ tab. File will be available under ‘Requested Downloads’ in ‘Downloads’ tab.

Text file will be provided containing details of all requested PANs. User must convert this text file to PDF using ‘TRACES PDF Generation Utility’. This utility will convert the text file into individual PDFs for each PAN. Deductor can also opt to digitally sign the PDFs while converting.

Can deductor download Form 16 without being registered on TRACES?

No, only registered user (deductor) on TRACES can download Form 16 / 16A.

I have submitted download request for Form 16 for all employees. All forms have been successfully downloaded except one. What should I do?

Form 16 is generated only for valid PAN. In case of invalid PAN or if the PAN is not reported in TDS statement, Form 16 will not be generated.

While submitting request to download Form 16 / 16A, deductor has entered details correctly in Part 1 and Part 2 in validation details screen, yet it shows error as 'Invalid Details' in Part 1 and Part 2. What should deductor do?

Details to be filled in validation screen should be exactly the same as reported in the TDS statement. If you have filed any correction statement, Token Number and other details should be as per the latest correction statement..

Is there any data downloading limit for Form 16 / 16A?

There is no such limit.

I am unable to download Form 16 / 16A as the number of PANs for which Form 16 / 16A were submitted was higher, however the PDFs generated were less. What should I do?

Check the status of the PANs for which Form 16 / 16A has not been generated. These PANs might be with inactive status or not present in the TDS statement filed.

What are the different dates available on Form 16 / 16A?

Date of processing will appear on the top and date of generation of Form 16 / 16A will appear at the bottom of Form 16 /16A.

Registered user on TRACES has updated the communication and address details on TRACES. However while downloading Form 16A, it shows a different address. How can deductor edit address details in Form 16A?

Details updated in 'Profile' section of your TRACES account will be saved only in TRACES and will not be updated in TAN database. To change details in TAN database, submit TAN change request form (Form 49B) at

TDS :- Solution of Different Section Code , Assessment Year, Quarters , Branches etc.

Saturday, January 10, 2015 | comments

Friends,   TDS (CPC) Team has communicated on 09th January 2015 to their Deductors regarding some important points related to different section codes  in a month in a single challan, Adjustment of TDS in different Quarters / Years and use of different challans of different branch with same TAN. No doubt after e-mailing / publishing by TDS (CPC) team, there is no need to publish again through this website. But it has been generally observed that  deductors do not care emails lying in their inbox or professionals / nodal centers (who prepare TDS statements ) do not enter email address of deductors so that they do not receive such e-mails and do not aware the facts mentioned in below communication.  Therefore it is requested to all deductors / stakeholders to read below communication carefully. 

Date of communication : 09/01/2015 

Dear Deductor (TAN -________), 

As per the records of the Centralized Processing Cell (TDS), it has been observed that you have used multiple challans in a month for payment of Tax Deducted.
For Deductors' convenience, CPC(TDS) has established processing logic in the system that can accept a Single Challan per month for reporting of Tax Deposited in following circumstances:
  1. Situation 1: Where Payment of Tax Deducted is required under "different sections" of the Income Tax Act, 1961:
    • The CPC (TDS) system gives credit of TDS against different sections of the Act, even though a specific section has been quoted in the challan.
    • Example: The challan used for payment of TDS relevant to Section 192 of the Act can also be used for the purpose of reporting tax deposited under Section 194 of the Act also.

    Situation prior to Financial Year 2012-13Consumption of Challan in TDS Statement on the basis of Section quoted in the Challan details
    Situation with effect from Financial Year 2012-13Section quoted in Challan, at the time of depositing Tax deducted/ collected is irrelevant for the purpose of consumption in TDS Statement.

  2. Situation 2: Where Payment of Tax Deducted is required for "different Assessment Years":
    • In case tax has been deposited more than the required tax deducted at source for a particular Assessment Year, the excess amount of tax can be claimed in the following quarters of the relevant year. The balance amount if any can be carried forward to the next year for claim in the TDS statement.
    • Example: If excess payment of Tax has been made in Quarter 1 of financial year 2013-14, the same can be used for Quarter 2, 3&4 of F.Y. 2013-14 as well as for Q1 to Q4 of F.Y.2014-15. The excess amount of tax paid in Q1 of F.Y.2013-14 can also be used for payment of tax default of Q1 to Q4 of F.Y.2012-13.
  3. Situation 3: Where different challans have been used for the purpose of reporting multiple Deductees associated with "different branches with same TAN":
    • The deductor may have used multiple challans for reporting multiple deductees associated with different branches, in the TDS Statement.
    • A single challan can be used for the purpose of reporting Tax Deducted for such deductees.
    • Example: If a Bank has multiple branches with same TAN, payment of Tax Deducted can be made by a single challan and all the deductees can be tagged using the same.
Based on the above information, you may use a single challan in a month towards payment of Tax Deposited. For any assistance, you can write to call our toll-free number 1800 103 0344.
CPC (TDS) is committed to provide best possible services to you.
  • Please maintain updated email address and Contact Number on TRACES to receive regular periodic updates and guidelines from TRACES.
  • Please refer to our FAQs and e-tutorials for detailed screen-driven assistance, before seeking further help.

TDS :- Control on PAN Errors in TDS statements submitted by Deductors.

Friday, January 9, 2015 | comments

Friends    CPC (TDS) Team has already communicated to their stakeholders vide their communication No 9 Dated 20-12-2014 that there are too many errors of PAN in the statements submitted by deductors.  To control or remove such type errors some actions are required on the part of deductors which are given in circular detailed below :

Dear Deductor,(TAN:_____________)
Centralized Processing Cell (TDS) has observed from its records that though you have reported deductees with more than Rs. 50,000 of TDS in your Quarterly TDS statements, but the PANs are either "Not Available" or "Invalid". The "Invalid" PANs appear structurally valid, however, they are actually incorrect, as they are not available in the PAN Master records.

Please note the following details in reference to your TDS statements for Financial Year 2013-14 only for Form types 24Q & 26Q:

Form Type 24Q:

PAN Not AvailablePAN Applied ForInvalid PAN
Q1 2013-14
Q2 2013-14
Q3 2013-14
Q4 2013-14

Form Type 26Q:

PAN Not AvailablePAN Applied ForInvalid PAN
Q1 2013-14
Q2 2013-14
Q3 2013-14
Q4 2013-14

Immediate Attention:
Quarter wise details of PANs and transactions, where such errors have been identified are available in the Justification Reports that can be downloaded from TRACES. Therefore, you may take immediate steps to correct Invalid/ Incorrect PANs that have been reported in the statement. In case, the PAN was Not Available / Applied For at the time of reporting the transaction, the deductee may be contacted and respective PAN may be replaced.
What is the impact:

The impact of such errors is significant in nature, in view of following:
  • You would not have been able to generate TDS Certificates for deductees with such PANs.
    In case, you have issued TDS Certificates outside TRACES, they will not be valid.
  • In view of CBDT circulars 04/2013 dated 17.04.2013, No. 03/2011 dated 13.05.2011 and No.
    01/2012 dated 09.04.2012, it may kindly be noted that the TDS Certificates downloaded only
    from TRACES Portal will be valid. Certificates issued in any other form or manner will 
    not comply to the requirements referred in the Income-tax Act 1961 read with relevant
    Rules and Circulars issued in this behalf from time to time.
  • Correct TDS Credits in 26AS statements to the taxpayers will not be available and they
    will not be able to avail the same, while filing their Income Tax Returns.
  • As per section 206AA of the Income Tax Act, the tax is to be deducted at a higher rate, in
    case of "Not Available/ Invalid PANs". Therefore, Short Deduction, including Interest is
    charged, if the tax has not been deducted at higher rate or Section Rate, whichever is 
    higher, as per the provisions of section 206AA.
What actions to be taken:
  • TRACES provides for a user friendly "Online Correction facility with Digital
    for correction of PANs. To avail the facility, you are requested to Login to
     and navigate to "Defaults" tab to locate "Request for Correction" from the drop-
    down menu. For any assistance, please refer to the e-tutorial available on TRACES.
  • You may also download the Conso Files and Justification Reports from TRACES to identify
    the above errors and submit C5 Correction Statement to correctly complete the details of the
  • PAN Verification facility on TRACES can be used for verifying the deductees. You are
    requested to Login to TRACES and navigate to "Dashboard" to locate "PAN
     in the Quick Links menu.
  • 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, Login to TRACES and navigate
    to "Dashboard" to locate "Consolidated TAN - PAN File".
You can refer to our e-tutorial and FAQs on "TRACES" website for necessary help. For any further
assistance, you can also write to or call our toll-free number 1800 103

CPC (TDS) is committed to provide best possible services to you.


TDS :- Who is required to file TDS statement , Due Date, Consequences , Penalty ?

Wednesday, January 7, 2015 | comments

Friends          Some questions generally arises in the mind of deductor like  who is required to file e-TDS / e-TCS statement ? and what is due dates for filing of statements and what will be happened when statement is not filed in time and is there any penalty for non-filing of TDS / TCS statements.  Traces have given FAQ's in this regard which is given below for deductors :-

As per Income Tax Act, 1961, all corporate and government deductors / collectors are mandatorily required to file their TDS / TCS statements on electronic media (i.e. e-TDS / TCS statements). However, deductors / collectors other than corporate / government can file either in physical or in electronic form.

The due dates for filing statements for different forms are as per the below table:
Form 24Q, Form 26Q, Form 27Q, Form 27EQ
QuarterPeriodGovernment DeductorNon-Government Deductor
Q11 Apr - 30 June31st July15th July
Q21 July - 30 Sept31st Oct15th Oct
Q31 Oct - 31 Dec31st Jan15th Jan
Q41 Jan - 31 Mar15th May15th May
There will be a levy of Rs. 200.00 per day under section 234E of the IT Act, 1961 from the due date till the date when statement is filed.

Yes. If TDS / TCS statement is not filed for one year from the due date of filing, there would be a penalty of minimum Rs. 10,000.00 to Rs.1,00,000.00 for not filing TDS / TCS statement under section 271H of the IT Act, 1961.

e-TDS :- Free Download Justification Report Utility Version 2.1 issued by TRACES

Tuesday, January 6, 2015 | comments

                 Before downloading the latest justification report utility v 2.1, it is mandatory to know that what is this utility and why it is required.  Deductors are being received Default Notices from Income Tax department.   To know the calculation of default , Justification Report is provided by Income Tax Department.   Traces provides report in Text format and this utility converts Text file to Excel format.  In this way , separate sheets of Excel File details the calculation of defaults sent by Income Tax Department. 

Steps to convert the Justification Report text file into an excel
  • Download the zip file from 'Requested Downloads' screen and save to your local machine
  • Unzip the file using Winzip. Password to unzip is 'JR__
    __', e.g.,
  • JR_AAAAA1235A_24Q_Q3_2010-11. This will save the Justification Report as a text file
  • Download the macro utility for Justification Report from this screen
  • Double-click the utility, excel sheet will open
  • Click on 'Enable Content' in the warning message to enable macros
  • Select the Justification Report text file and the folder to save the output excel file and click on
  • button 'Generate TDS CPC Justification Report'
  • The text file will be converted into excel spreadsheet and saved in the selected folder
  • Open the Justification Report excel file from the folder in which it has been saved
Download Justification Report Version 2.1 (Click Here)

Important Due Dates for January 2015

Thursday, January 1, 2015 | comments

Friends,  First of all, Happy New Year 2015 to all and on the occasion of 1st January 2015 I want to share some due dates effected in the month January 2015 which are given as under :- 


Due Dates for January 2015

7 January 2015 -
​​Due date for deposit of Tax deducted/collec​ted for the month of December, 2014​
7 January 2015 -
​Due date for deposit of TDS for the period October 2014 to December 2014 when Assessing Officer has permitted quarterly deposit of TDS under sections 192, 194A, 194D or 194H.​
15 January 2015 -
​Quarterly statement of TDS/TCS deposited for the quarter ending December 31, 2014 when tax is deducted/collected  by a person other than an office of Government​
22 January 2015 -
​​​Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of December, 2014​
31 January 2015 -
​Quarterly TDS certificate (in respect of tax deducted for payments other than salary by a person not being an office of the Government) or quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending December 31, 2014.​
31 January 2015 -
​​​Quarterly statement of tax deducted if the deductor is an office of the Government for the quarter ending December 31, 2014​
31 January 2015 -
​​Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2014​


Monday, December 29, 2014 | comments

Friends,   Indian Government has provided five choices to enroll AADHAAR number with LPG distributors.   Consumer can opt any choice  at per his convenience. 
  1. Through Call Center
  2. Through Internet 
  3. Through SMS
  4. Through IVRS 
  5. Through  Post. 

Requirements for submission AADHAAR NUMBER are given below for selection any above mode. 

?? CALL CENTER :- Call 18002333555 and inform your Aadhaar number and mobile number to the call center

?? INTERNET  :-  Visit website and follow seeding procedure. Click here for Help

?? SMS :- SMS your AADHAAR number and Customer Number  Click Here for procedure . 
                  Click Here to view SMS / IVRS numbers. 

?? IVRS :-  Call numbers here & follow IVR instructions Click here to view SMS/ IVRS number. 

?? POST :-  Aadhaar numbers can also be submitted in form of Aadhaar Letters. for further details click here

Online Link Your AADHAAR Card No in Bank.

| comments

Friends,   Earlier I had shared that consumers can link online AADHAAR Card with LPG.  Now I want to share that Banks has also provided online facility to link your LPG Id or AADHAAR card.  This facility is available for those customers who are using Internet Banking facility of the bank.  Recently I have checked this facility in State Bank of India for which a screen view  is given below :-

Now customers are not need to visit at LPG distributor or in Bank for linking AADHAAR card information.  The same can be completed with the help of internet banking facility. 

-- Link your AADHAAR with LPG (Click Here)

Gas : - Online Submit Aadhaar Number to LPG

Sunday, December 28, 2014 | comments

Friends,   Government has provided online facility to Link your  Unique 12 digit AADHAAR number with LPG in the interest of their consumers.   There are four easy steps to complete the process.
  1. Enter Location Detail
  2. Select the benefit type and details you want to link with your AADHAAR No. & click next.
  3. Enter your 12-digit AADHAAR number & contact Details.
  4. Enter the OTP (one time password) no, sent to your mobile and the security code displayed. Click submit. 
Picture of the screen is given below, you may click on picture or link given below to continue the same :-

Click Here to Continue with above picture 

Other important links in the interest of consumers. (Click Here)

-- Link your AADHAAR or LPG ID with Bank (Click Here)

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