Pay Income Tax , TDS, TCS online

Pay Tax Online​​

Detail for payment of Taxes are given below step by step :-

Step-1

To pay taxes online, login to http://www.tin-nsdl.com > Services > e-payment : Pay Taxes Online or click here on the tab "e-pay taxes" provided on the said website.

Step-2

Select the relevant challan i.e. ITNS 280, ITNS 281, ITNS 282, ITNS 283 or Form 26 QB as applicable.

Step-3

Enter PAN / TAN (as applicable) and other challan details like accounting head under which payment is made, address of the tax payer and the bank through which payment is to be made etc.

Step-4

On submission of data entered, a confirmation screen will be displayed. If PAN / TAN is valid as per the ITD PAN / TAN master, then the full name of the taxpayer as per the master will be displayed on the confirmation screen.

Step-5

On confirmation of the data so entered, the taxpayer will be directed to the net-banking site of the bank.

Step-6

The taxpayer has to login to the net-banking site with the user id / password provided by the bank for net-banking purpose and enter payment details at the bank site.

Step-7

On successful payment a challan counterfoil will be displayed containing CIN, payment details and bank name through which e-payment has been made. This counterfoil is proof of payment being made.

For making e-payment of direct tax,click here, ​​​

e-TDS :- What to do if Discrepancies appear in actual TDS and TDS credit as per Form 26AS ?

                 Every person deducting tax at source has to furnish the details of tax deducted by him to the Income-tax Department. The details will cover the name of the deductee, Permanent Account Number of the deductee, amount of tax deducted, amount paid to the deductee, date of payment of TDS to the credit of Government, etc. On the basis of the details of TDS provided by the deductor, the Income-tax Department will update Form 26AS of the deductee.

               Many times the actual amount of TDS and TDS credit as appearing in Form 26AS may differ and it may happen that the TDS credit appearing in Form 26AS may be less as compared to actual TDS, this may happen due to reasons like non-furnishing of TDS details to the Income-tax Department by the deductor, deducting the tax in incorrect Permanent Account Number, etc. In such a case the deductee should approach the deductor and request him to take the necessary steps to rectify the discrepancy due to above reasons. 

               The Income-tax Department updates the TDS details in Form 26AS on basis of details provided by the person deducting the tax (i.e., the deductor), hence, if there is any default on the part of deductor like non -furnishing of TDS details (i.e., TDS return) to the Income-tax Department, deducting the tax in incorrect Permanents Account Number, etc. then Form 26AS will not reflect the actual TDS. In such a case, the taxpayer may not be able to claim the credit of correct TDS. Hence, the taxpayers are advised to confirm the tax credit appearing in Form 26AS and should reconcile the difference, if any. 

e-TDS :- Latest / New RPU 4.3 with FVU Version 4.6 or 2.142

Friends,   NSDL has released new Version  of  TDS RPU named 4.3 with latest FVU version 4.6 or 2.142.  Special benefit of this FVU is that now Deduction of Rs. 1,50,000 is allowable under section 80CCE which was awaited to submit  Salary Return for the Quarter 4 of Financial Year 2014-15. However all features of new RPU or FVU are given below :-

Key Features – Return Preparation Utility (RPU) version 4.3 

 Quoting of PAN of responsible person for deducting/ collecting tax. 

 Quoting of AIN mandatory only if the TDS/TCS has been deposited by book entry i.e., through transfer voucher. 

 Quoting of BIN mandatory only for the statements pertaining to FY 2013-14 onwards. 

 Update of tax deposit amount in deductee details enabled for the deductee records where tax has been deducted at higher rate. 

 Reduction in the applicable list of “Nature of Remittances” (Applicable in case of Form no. 27Q). 

 Enhancement of deduction allowed under section 80CCE from Rs. 1,00,000/- to Rs. 1,50,000/-. 

 Incorporation of latest File Validation Utility (FVU) version 4.6 (applicable for TDS/TCS statements pertaining to FY 2010-11 onwards) and FVU version 2.142 (applicable for TDS/TCS statements upto FY 2009-10).

Key Features – File Validation Utility (FVU) version 4.6 

 Quoting of PAN of responsible person for deducting/ collecting tax. 

 Quoting of AIN mandatory only if the TDS/TCS has been deposited by book entry i.e., through transfer voucher. 

 Quoting of BIN details mandatory only for the statements pertaining to FY 2013-14 onwards. 

 Update of tax deposit amount in deductee details enabled for the deductee records where tax has been deducted at higher rate. 

 Reduction in the applicable list of “Nature of Remittances” (Applicable in case of Form no. 27Q). 

 Enhancement of deduction allowed under section 80CCE from Rs. 1,00,000/- to Rs. 1,50,000/-. 

 This version of FVU will be applicable with effect from April 21, 2015.

• e-TDS/TCS RPU (Version 4.3) for statements from FY 2007-08 onwards        
• NSDL RPU_e-Tutorial (Version 1.2)

These files are in an executable zip file. These files are required for installing the e-TDS/TCS FVU.

FVU for quarterly e-TDS/TCS statement pertaining to FY 2010-11 onwards

• e-TDS/TCS FVU.exe (Version 4.6)     New features/Validation

FVU for quarterly e-TDS/TCS statement up to FY 2009-10

• e-TDS/TCS FVU.exe (Version 2.142)     New features/Validation

Instructions for extracting the files are given in:

• e-TDS FVU Extract

TDS :- Online Correction with or without Digital Signature

Friends

There is confusion for deductor what can he do with or without digital signature for online correction for the period 2013-14 onwards or prior to 2013-14.  The below picture clear everything for deductor.  Some corrections like Modify /Add Deductee Rows and Delete / Add Salary Deductee rows can be done only for the period 2013-14 onwards with Digital Signature. Means Prior to 2013-14  the same can not be done with digital signature. 

Deductors are requested to check below screen before taking any action for TDS return online correction which will be helpful for him  

Type of Correction	Online	Online	Online	Online
Year	2013-14 onwards	Prior to 2013-14	2013-14 onwards	Prior to 2013-14
Digital Siganture	Yes	Yes	No	No
Default Summary View	Yes	Yes	Yes	Yes
Personal Information	Yes	Yes	No	No
Challan Correction (unmatached,matched) +deductee movement	Yes	Yes	Yes	Yes
Pan Correction (Annex. 1)	Yes	No	No	No
Pan Correction (Annex. 2)	Yes	No	No	No
Add Challan to statement	Yes	Yes	Yes	Yes
Interest , Levy Payment	Yes	Yes	Yes	Yes
Modify /Add deductee rows	Yes	No	No	No
Delete / Add Salary deductee rows	Yes	No	No	No

e-TDS :- Consequences of failure to pay the demand:

Consequences of failure to pay the demand:

• As per the provisions of section 220 of the Act, Any amount, specified as payable in a notice of demand shall be paid within thirty days of the service of the notice.
  
  If the amount specified in any notice of demand is not paid within the period limited under sub-section (1), the assessee shall be liable to pay simple interest at one per cent for every month or part of a month comprised in the period commencing from the day immediately following the end of the period mentioned in sub-section (1) and ending with the day on which the amount is paid.
  
  
• If any person fails to deduct or pay the whole or any part of the tax, then, such person shall be liable to pay, by way of penalty, a sum equal to the amount of tax which such person failed to deduct or pay under Section 271C of the Act.
  
• Failure to pay tax to the credit of Central Government is punishable with fine as per the provisions of section 276B/ 276BB.
  
• Section 278A of the Act prescribes for punishment for second and subsequent offences, if any person has been convicted of an offence under section 276B.

TDS :- Outstanding Demand , Statement on Hold or Online Correction

Friends,   while downloading form 16 or 16A or downloading conso file, it has been found that there is message that your statement has not been processed till date.  Reason for that may be given below :-

• Details of manual and processed demands based on financial year are now available through a link on TRACES deductor dashboard
  
• The original statement will be put on hold for 7 days if Challan Mismatch / Challan Overbooked / PAN Errors has been identified in the preliminary check.
  
  Please make online correction to correct Challan Mismatch / Challan Overbooked / Pan Errors so that your statement is not processed for defaults.
  
• CPC (TDS) prompts you to first close the Short payment defaults before submission of request for download of TDS Certificates (Forms 16/ 16A).
  
• Short Payment default that can be closed by Online Correction displayed when submitting request of Form 16 / 16A

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

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 www.tin-nsdl.com.

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

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 :-

 

Who is required to file e-TDS / e-TCS statement?

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.

What are the due dates for filing of statement?

The due dates for filing statements for different forms are as per the below table:

Form 24Q, Form 26Q, Form 27Q, Form 27EQ
Quarter	Period	Government Deductor	Non-Government Deductor
Q1	1 Apr - 30 June	31st July	15th July
Q2	1 July - 30 Sept	31st Oct	15th Oct
Q3	1 Oct - 31 Dec	31st Jan	15th Jan
Q4	1 Jan - 31 Mar	15th May	15th May

What will be the consequences if I do not file TDS / TCS statement within due date?

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.

Is there any penalty for non-filing of TDS / TCS statements?

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.

TDS :- Different Section Codes in a Single Challan & Excess Challan Amount can be adjusted in Next Year.

Friends,  CPC (TDS) team had communicated to their deductors through email on 10-09-2014 that there is no effect of Section Code mentioned in Challan and Deductor can deposit a single challan for payment of TDS deducted in a month.   There is no issue of Section Codes 94C, 94A , 94 J, 92A , 92B , 94H etc.  

Secondly excess amount of TDS can be used in the next Financial Year or adjustment of Defaults for previous years issued by Income Tax Department  etc. 

Now, there is no use to update Section Code through bank or assessing authority if  it is wrongly mentioned in challan.   The same can be corrected while submitting TDS Statement.  

Keeping in view of these important changes, every deductors should devote some time in reading the following communication of CPC (TDS) Team. 

Dear Deductor,

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 Deductor's convenience, CPC(TDS) has established processing logic in the system that can accept a Single Challan for reporting of Tax Deposited in following circumstances :

• Payment of Tax Deducted 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 2012-13	Consumption of Challan in TDS Statement on the basis of Section quoted in the Challan details
Situation after Financial Year 2012-13	Section quoted in Challan, at the time of depositing Tax deducted/ collected is irrelevant for the purpose of consumption in TDS Statement.

• Payment of Tax Deducted 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.

• Different challans 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 also write to ContactUs@tdscpc.gov.in or call our toll-free number 1800 103 0344.

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

CPC (TDS) TEAM

Archives (Old Procedure Click Here)

TDS :- Importance of TDS Form 16 / 16A generated by TRACES

Friends,    There are too many deductors in India who deduct or collect  TDS or TCS and submit their statements timely.  But they do not know about that they should have to issue Form 16 or Form 16A with in prescribed time.  If they do not do accordingly, it attracts a penalty under the provisions of section 272A of the Act of Rs. 100/- per day for delay period.   However TDS (CPC) has also communicated to all deductors vide his communication  No./Date  3/21-June-2014 which is also given below :-

Dear Deductor,

As per the records of Centralized Processing Cell (TDS), the TDS Statements have been filed by you for different quarters for the Financial Year 2013-14. However, you have not yet downloaded TDS Certificates (Forms 16/ 16A) from our portal.
Please refer to the following provisions of the Income Tax Act, 1961 in this respect:

Downloading of TDS Certificates from TRACES made mandatory:

• In this regard, your attention is invited to the CBDT circulars 04/2013 dated 17.04.2013, No. 03/2011 dated 13.05.2011 and No. 01/2012 dated 09.04.2012 on the Issuance of certificate for Tax Deducted at Source in Form 16/16A as per IT Rules 1962. It is now mandatory for all deductors to issue TDS certificates after generating and downloading the same from "TDS Reconciliation Analysis and Correction Enabling System" or http://www.tdscpc.gov.in (hereinafter called TRACES Portal).

TDS Certificates downloaded only from TRACES hold valid:

• In view of above circulars, 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.

Due Date for downloading and Penalty for non-compliance:

• Please be advised that under the provisions of section 203 of the Income Tax Act, 1961 read with rule 31A, Certificate of tax deducted at source is to be furnished within fifteen (15) days from the due date for furnishing the statement of tax deducted at source. Failure to comply with the provisions of the Act will attract penalty under the provisions of section 272A of the Act, a sum of one hundred rupees for every day during which the failure continues.

Assistance for downloading TDS Certificates from TRACES:

• You can logon to our Portal and refer to our e-tutorials to download TDS Certificates.

For any further assistance, you can also write to ContactUs@tdscpc.gov.in or call our toll-free number 1800 103 0344.

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

CPC (TDS) TEAM

15th October 2014 is Last Date for Submission of TDS Return for Q2 of the F.Y. 2014-15

Friends,  Today i.e. 15-10-2014 is last date for submit of TDS statement of Quarter 2 of the Assessment Year 2015-16.  In case deductor do not file statement in time , he will have to deposit penalty on per day basis.  Detailed information is given below :-

Due dates for filing of TDS/TCS returns are as below:
[Subject to Extension by the CBDT for specific quarters of a particular FY]

Quarter Form Nos. 24Q & 26Q Form No. 27Q Form No. 27EQ April to June 15 July 15 July 15 July July to September 15 October 15 October 15 October October to December 15 January 15 January 15 January January to March 15 May 15 May 15 May

Late filing consequences

Fees for delay in furnishing the statements: (refer section 234E of Income Tax Act) 

Effective from 1st July 2012, any delay in furnishing the eTDS statement will result in a mandatory fees of Rs. 200 per day, the total fees should not exceed the total amount of TDS made for the quarter. The late filing fee should be paid before filing such delayed eTDS statement.

Penalty for failure to furnish statements and furnishing incorrect statements: (refer section 271H of Income Tax Act)

Failure to file eTDS statement delaying more than an year or furnishing incorrect details in the statement filed like PAN, Challan and TDS Amount etc, will result in a penalty ranging from Rs. 10,000 to one lac.

NSDL Free Software for submit TDS return is available here (Click Here)

e-TDS / e-TCS : -Non reporting of 15G / 15H transaction in contravention of rule 31A (4) of Income Tax Rules read with section 200 of Income Tax Act

CPC (TDS) Team has traced that bank is not reporting proper transactions related to  15G or 15H.   Even than Flag "B" is also required for these transaction.  Keeping in view these things TDS (CPC) teams has instructed to bankers to submit correct data with appropriate Flag etc. 

To know more regarding Value of Flags (Click Here)

To,

(Bank Name)
(PAN:XXXXXXXXXX),

Dear Sir/ Madam,

Please refer the subject mentioned above.

1) In this regard, it is to inform you that ________ branches out of ________ active branches of your bank have not reported transaction of payment of interest on which tax was not deducted in view of declaration of 15G or 15H form by the payee. We are also sending a separate communication to the non-compliant branches, attached in the list.

2) __________ branches have in all reported __________ transactions involving declaration of 15G or 15H. The amount involved in such transactions is to the tune of Rs. _______ Crore for F.Y. 2013-14. Form 15G/15H can be submitted by the payee only if the income including the interest income is less than the taxable amount.

3) You are requested to reconcile the amount of Rs. ______ Crore reported by your bank branches with the interest amount paid to payees who declared 15G or 15H as per core banking solution of your bank. In case of discrepancy, it is requested that the relevant branches may be instructed on top priority to comply to the provisions of Income tax act in respect of complete & correct reporting of transactions involving 15G or 15H declaration.

Since the due date of filing Q2 2014 TDS Statements (October 15) is approaching fast, you are requested to ensure the details of 15G/H transactions from your source data and raise Flag "B" in the Original TDS Statements. Also, please ensure submission of Correction Statements for previous Quarterly TDS Statements of the branches.

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

CPC (TDS) TEAM

e-TDS / e-TCS :- Clarity regarding Different Challan , Different Years & Different Branch

Dear Deductor,

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 Deductor's convenience, CPC(TDS) has established processing logic in the system that can accept a Single Challan for reporting of Tax Deposited in following circumstances :

• Payment of Tax Deducted 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 2012-13	Consumption of Challan in TDS Statement on the basis of Section quoted in the Challan details
Situation after Financial Year 2012-13	Section quoted in Challan, at the time of depositing Tax deducted/ collected is irrelevant for the purpose of consumption in TDS Statement.

• Payment of Tax Deducted 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.

• Different challans 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 also write to ContactUs@tdscpc.gov.in or call our toll-free number 1800 103 0344.

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

CPC (TDS) TEAM