e-TDS

Corrected/Revised Return Status of Challans in a TDS/TCS Statement

The following are the various statuses of challans in a TDS/TCS statement:

  • Booked: Challan / transfer voucher detail in the statement matches with corresponding details received from banks / PAO.
  • Match Pending: Corresponding challan details not received from the bank.
  • Match Failed (Challan): TAN and/or amount relating to a challan in the statement do not match with the corresponding details received from banks.
  • Match Failed (Transfer Voucher): Amount relating to a transfer voucher does not match with corresponding details received from PAO.
  • Provisionally Booked: In case of Government deductors where TDS/TCS statement is received by TIN and mode of payment of TDS/TCS is through book entry (transfer voucher) and e-TBAF details from PAO is not received by TIN.

If the challan is in Booked status, credit of tax deducted will be reflected in the annual tax statement (Form 26AS) of all the underlying deductees with a valid PAN.

Correction in challan details is not allowed once a challan is booked. Correction can be made on underlying deductee records of a booked challan.

A challan is in Match pending status as the CIN is not present in the payment information provided by the Bank. As a result the credit of tax deducted will not be reflected in the Form 26AS of corresponding deductees with valid PAN.

The possible cause could be due to error in quoting CIN details (Challan serial no., BSR code and challan tender date) either in the TDS statement or in the details provided by the Bank. Error in TDS statement can be rectified by filing a correction statement, where as error.

A challan is in Match failed status as the TAN/challan amount in the statement does not match the details provided by the Bank. As a result the credit of tax deducted will not be reflected in Form 26AS of corresponding deductees with valid PAN.

The possible cause could be error in quoting challan amount. The same can be rectified by filing a correction statement.

में टैन / चालान राशि के बैंक द्वारा दिए गए विवरण से मेल न खाने पर चालान मेल विफल स्थिति (मैच फेल्‍ड स्‍टेटस) में होता है. परिणामस्‍वरूप काटे गए कर का क्रेडिट वैध पैन वाले अनुरूपी डिडक्टियों के फॉर्म २६एएस में प्रदर्शित नहीं होगा.

राशि उद्धृत करने में त्रुटि इसका संभावित कारण हो सकता है. उसे संशोधन स्‍टेटमेंट दाखिल करके सुधारा जा सकता है.