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FAQ on TDS (General Queries):

1. What is TAN ?
TAN or Tax Deduction and Collection Account Number is a unique ten-digit alpha-numeric number required to be obtained by all persons who are responsible for deducting or collecting tax. Under Section 203A of the Income Tax Act, 1961, it is mandatory to quote Tax Deduction Account Number (TAN) allotted by the Income Tax Department (ITD) on all TDS statements.
To facilitate deductors find their new TAN, ITD has now introduced a search facility on their website (www.incometaxindia.gov.in). Through this facility,deductors can search on name and old TAN to find the new TAN. Deductors are advised to find new TAN from this site before it is incorporated in their e-TDS statement to avoid any inconvenience at the time of furnishing e-TDS statements.
For more information, visit TIN.

2. Who is a deductor?
A Deductor is a specified person who is eligible to deduct tax on particular types of payments being made by them as per the provisions of the Income Tax Act, 1961.

3. What is TAN Registration Number?
TAN Registration Number is provided by TIN when TAN is registered on TIN.

4. What are the types of TAN applications?
There are two types of TAN Applications:

  • Application for issuance of new TAN (Form 49B)
    This application form should be used when deductor has never applied for a TAN or does not have a TAN.
  • Form for change or correction in TAN data for allotted TAN
    This application form should be used bydeductors in case they want a change or correction in data associated with their TAN.

5. How to apply for new TAN?
Application Procedure

  • An applicant is required to fill Form 49B online. The Deductor may either make an online application through TIN (Tax Information Network) or submit physical TAN application to any TIN-Facilitation Center (TIN-FC) of NSDL
  • If there are any errors, rectify and re-submit the form
  • Confirmation screen with data filled by the applicant will be displayed
  • Applicant may either edit or confirm the same

Acknowledgment

  • On confirmation, an acknowledgment screen will be displayed. The acknowledgment consists of
    • A unique 14-digit acknowledgment number
    • Status of applicant
    • Name of applicant
    • Contact details (address, e-mail and telephone number)
    • Payment details
    • Space for signature
  • Applicant shall save and print this acknowledgment
  • Signature / left thumb impression should only be within the box provided in the acknowledgment. In case of applicants other than ‘Individuals’, authorised signatory shall sign the acknowledgment and affix appropriate seal or stamp
  • Left hand thumb impression, if used, should be attested by a Magistrate or a Notary Public or Gazetted Officer, under official seal and stamp

Click here for further details on TAN application. For detailed instructions, visit TIN.

6. How can I track the status of my TAN application?
Applicants may track status of their TAN application using 14-digit unique Acknowledgment Number after three days of application using the status track facility on TIN.

7. How is TAN issued?
Applications for Form 49B received by NSDL are digitized and forwarded to the Income Tax department. The department issues the TAN which is intimated to NSDL online and NSDL will then issue TAN letter to applicant.

8. Why is it necessary to have TAN?
The provisions of Section 203A of the Income Tax Act, 1961 require all persons who deduct or collect tax at source to apply for the allotment of TAN. The section also makes it mandatory to quote TAN in all TDS /TCS/Annual Information Returns, payment challans and certificates to be issued. Deductor cannot file TDS /TCS statements and deposit challans for TDS /TCS payments in banks without TAN. Failure to apply for TAN or not quoting the same in the specified documents attracts a penalty of ` 10,000/-.

TDS

9. What is TDS?
TDS means ‘Tax Deducted at Source’. TDS is one of the modes of collection of taxes, by which a certain percentage of amount is deducted by a person at the time of making / crediting certain specific nature of payment to other person and deducted amount is remitted to the Government Account.

10. Is TDS relevant for me as a businessman?
Yes. Payments may be made to you after TDS. You can adjust this against your final tax liability. You are also required to effect TDS while making business payments. Failure to do so will result in the entire of expenditure being disallowed as your business expenditure and taxed as income.

11. I have made some deposits with a bank on which annual interest is around 15000. My income is below taxable limit. The banker wants to deduct tax. What do I do?
You can file a self-declaration to the banker in Form 15H stating that your income is below taxable limit. The form is available with your banker, the local Income Tax office and can be downloaded from the website www.incometaxindia.gov.inThis form should be filed before the interest begins to accrue in the fixed deposit account, since the declaration has no retrospective effect.

12. I have let out a property for 20,000 per month. The tenant is deducting tax that is more than my tax liability. What can I do under this circumstance?
If you compute your tax liability and find it to be lower than the tax being deducted, you may approach your Assessing Officer by filing Form 13. He will issue a certificate directing the tenant to make TDS at a lesser rate. This form is available with the local Income Tax office or can be downloaded from the website www.incometaxindia.gov.in

13. I have deducted tax from payments disbursed but used the same for some urgent financial needs. What are the consequences?
It is an offence to misuse Tax Deducted at Source. It should have been remitted to government account within the specified time limit. Failure to deposit TDS attracts levy, interest, penalty and also rigorous imprisonment up to seven years.

14. If the employer does not deduct tax and employee also does not pay his due tax, who will be held responsible for tax payment?
The ultimate responsibility to pay tax rests on the person who has earned income. If the employee deposits such tax then the employer will be liable for interest and penalty for failure to deduct tax.

15. I am buying a property from a person residing in USA. Should I deduct tax while making payment?
Yes, u/s 195. In case you have any doubt regarding the amount on which TDS is to be made, you may file an application with the officer handling non-resident taxation who will pass an order determining the TDS to be made. Alternatively, if the recipient feels that the TDS is more he may file an application with his Assessing Officer for non-deduction.

16. Can I use PAN to pay the TDS deducted into government account?
No. You are required to have a separate Tax Deduction Account Number (TAN) by making an application in Form 49B with the TIN facilitation center of NSDL.

TAXABLE INCOME
17. Is Income Tax Act applicable only to residents?
No, Income Tax Act applies to all persons who earn income in India, whether they are resident or non-resident.

18. Who is a resident?
If an individual stays in India for 182 days or more in a year, he / she is treated as resident in that year regardless of his citizenship. If the stay is less than 182 days, he /she is a non-resident.

19. How can I know whether a company is resident or non-resident?
A company is considered as resident if it is incorporated under the Indian Companies Act. A foreign company can also become a ‘resident’ if the control and management of its affairs is done entirely in India during the previous year.

20. How is resident / non-resident status relevant for levy of income tax?
In case of resident individuals and companies, their global income is taxable in India. However, non-residents have to pay tax only on the income earned in India or from a source / activity in India.

21. How does the Government collect Income Tax?
Taxes are collected by three means:

  • Voluntary payment by persons into various designated Banks. For example, Advance Tax and Self-Assessment Tax
  • Tax Deducted at Source (TDS) on your behalf from the payments receivable by you
  • Tax Collected at Source (TCS) on your behalf at the time of spending. It is the constitutional obligation of every person earning income to compute their income and pay taxes correctly

22. What is the procedure for depositing tax?
A form called challan available at Income Tax Department, in banks and on the IT department website should be filled up and deposited in the bank along with the money. Taxes can also be paid online.

23. I am a small time trader. Do I need to maintain any accounts?
Any business or profession that has an annual turnover / gross receipts exceeding rupees ten lakh and net profit of rupees one lakh twenty thousand must maintain such books of account and documents from which its income can be reasonably ascertained by the department.

24. Where should the books of account of my business be kept and for how long?
All the books of account and related documents should be kept at the main place of business, i.e., where the business or profession is generally carried on. These should be preserved for a minimum of six years.

25. Do I have to keep an accountant to maintain my account?
This depends upon your ability and need. You may even prefer to use the accounting software available in the market. However, you should remember that in case of turnover exceeding rupees forty lakh per annum in a business and gross receipts exceeding rupees ten lakh per annum in a profession, a professional charted accountant must audit your accounts.

26. What is meant by audit of books of account?
Auditing means checking the correctness and genuineness of your accounts and verifying whether accounting principles and standards have been properly followed in conduct of your business and preparation of accounts. Under Income Tax Act, this verification will have to be carried out by an independent Chartered Accountant.

27. In my business, it is impossible to issue bills for every transaction. How can I be expected to maintain proper accounts?
There can be no excuse for not maintaining bill books. However, if you are a small time retail trader with your annual turnover less than 40 lakhs, then you are permitted to declare your income on presumption at 5% of your actual sales (u/s 44AF). In this case, no books of account need be maintained. Similarly, the benefit of non-maintenance of books of account is available for civil contractors [u/s 44AD] in case 8% of the turnover is disclosed as profits. Transporters owning less than ten goods carriage can also avail the benefit of presumptive income scheme without maintenance of books of account. However, if you declare your income below the minimum level / percentage provided under the scheme, you will necessarily have to maintain the books and get them audited.

AUTHENTICATION CODE

28. What is Authentication Code?
Authentication code is generated when you clear validation details for a statement (KYC) for certain functionalities such as Download Form 16 / 16A, Download NSDL Conso File, Download Justification Report, etc. Authentication code generated for a particular statement will be valid for the calendar day (i.e., an authentication code generated on 10-Dec-2012 can be used only on 10-Dec-2012 to clear validation details for the same statement. It will not be valid the next day).

29. Why does TRACES have different types of Authentication Codes?
There are two types of validations after which Authentication Code will be generated.

  1. Statement Specific Validation – On this screen, details about a particular statement will be asked.
    For e.g., If you want to download NSDL Conso File for Financial Year 2010-11, Quarter 2 and Form Type 24Q, you have to provide challan details and PAN-Amount details for this statement. The Authentication Code generated will be for that particular statement
  2. Generic Validation – On this screen, details about a generic statement will be asked.
    For e.g., if you want to update your profile, you have to provide challan details and PAN-Amount details about a generic statement will be asked. The Authentication Code generated will be for the FY, Quarter and Form Type displayed on the validation screen

It is advised to copy and save the Authentication Code so that you can reuse it for that day for the same statement.

30. Should I enter Authentication Code if I am trying to clear validation details for the first time during a day?
No. While trying to clear validation details for first time, you will not have the Authentication Code, hence you are not required to enter this value. You can proceed by entering other details for validation on this screen (i.e., Token Number, CIN / BIN Details and PAN-Amount). On completion of validation, Authentication Code will be generated and displayed when you proceed to next page.

31. Is it mandatory to enter Authentication Code?
No. If Authentication Code has been generated for the statement for which you are filling up validation details, you can enter it in the field provided for the same. It will facilitate users to avoid filling up validation details repeatedly in case user logs in again at different time of the day. If it has not been generated or if you have not saved it, you can proceed by entering other details on this screen (i.e., Token Number, CIN / BIN Details and PAN-Amount).

32. What is the advantage of Authentication Code?
Authentication Code is generated to facilitate users to avoid filling up of validation details repeatedly in case user logs in again at different time of the day.

PAN

General

33. What is PAN
Permanent Account Number (PAN) is a ten-digit alpha-numeric number, issued by the Income Tax Department. Each assessee (e.g., individual, firm, company, etc.) is issued a unique PAN.
PAN enables department to link all transactions of the ‘person’ with the department. These transactions include tax payments, TDS / TCS credits, returns of income / wealth / gift / FBT, specified transactions, correspondence, etc. PAN, thus, acts as an identifier for the ‘person’ with the tax department.

  • PAN structure is as follows: AAAAA9999A. First five characters are letters, next four are numerals, last is a character letter
  • If PAN does not follow the above structure, PAN will be shown as invalid
  • The fourth character of the PAN must be one of the following, depending on the type of assessee:
    • C — Company
    • P — Person
    • H — HUF(Hindu Undivided Family)
    • F — Firm
    • A — Association of Persons (AOP)
    • T — AOP (Trust)
    • B — Body of Individuals (BOI)
    • L — Local Authority
    • J — Artificial Judicial Person
    • G — Government
  • The fifth character of the PAN is the first character of the surname / last name of the person (in case of personal PAN card, the fourth character is “P”) or of the name of Entity / Trust / Society / Organization.

Click here for further details on PAN. www.cpctds.gov.in

34. What is meant by valid / invalid status?
‘Valid’ indicates that the PAN is present in PAN database while ‘Invalid’ indicates that the PAN is not present in PAN database.

35. Deductee is foreigner and does not have PAN. Do I need to deduct TDS?
Yes. Any person who intends to enter into economic or financial transactions where quoting PAN is mandatory, must also have a PAN. In case the person does not have PAN, tax should be deducted at the rate of 20% or higher.

36. What happens if I have quoted incorrect PAN in the tax payment challan used for depositing my advance / self-assessment tax?
In such cases, your tax payment details will not be reflected in Form 26AS. It is important for you to correctly state your PAN in the tax payment challan. For correction in challan within 7 days, you need to approach the bank and after 7 days, you may approach the jurisdictional assessing officer.

37. Can a foreign citizen apply for a PAN? If yes, which form should be used?
Yes. A foreign citizen can apply for a PAN by submitting Form 49AA at www.tin-nsdl.com.

PAN Verification/Pan error

38. What is PAN verification?
This functionality helps deductor in verifying whether the PAN provided by the deductee (Tax Payer) is valid as per Income Tax Department database.

39. How can I verify the PAN?
Login to TRACES as deductor and click on ‘PAN Verification’ under ‘Statements /Payments’ tab. Enter PAN and select Form Type and proceed. Status of the PAN (whether valid / invalid) and name of PAN holder will be displayed as per PAN database.

40. What should I do for an error ’This type of correction can be performed only once for this statement’ at the time of filing correction for change of PAN?
Correction of valid PAN to valid PAN can be performed only once. If you have consumed all your attempts, you need to deposit short deduction default amount and file correction to close the defaults.

Registration & Log in Deductor

General

41. Who can register on TRACES?
As of now, Deductors and Tax Payers can register on TRACES.

42. I am a deductor. Why should I register on TRACES?
TRACES enables deductors / collectors to view challan status, download NSDL Conso File, Justification Report and Form 16 / 16A, view TDS / TCS credit for a PAN as well as verify PAN of Tax Payers linked to the deductor / collector.

43. What are the activities that a deductor can perform through TRACES?
Deductors can perform the following activities through TRACES:

  • Registration of Admin User for a TAN
  • Creation of sub-users by Admin User
  • View challan status
  • Download Justification Report
  • Download Form 16 / 16A
  • View TDS – TCS credit for a PAN
  • View PAN master for the TAN
  • View Statement Status
  • Provide feedback
  • Manage user profile and change password

44. How to register as deductor on TRACES?
Steps to be followed for registering as a Deductor on TRACES:

  • Click on ‘Register as New User’ in TRACES home page
  • Select ‘Type of User’ as Deductor from drop-down and proceed
  • Enter details from Step-1 to Step-4 and proceed
  • Confirm details in confirmation screen
  • On successful registration, activation link will be sent to registered email id and separate activation codes will be sent to registered email id and mobile number
  • Click on activation link and enter User Id and activation codes
  • After activation, user can login to TRACES

45. When can deductor register on TRACES after filing first statement at TIN-FC?
Deductor can register on TRACES after the statement status is ‘Under Process at CPC’ at TIN Portal.

46. While trying to login to TRACES, system goes back to the landing page every time. What should deductor do?
Deductor should check the browser being used. If you are using Internet Explorer version 7, 8 or 9 and issue still persists, try to open the portal in Google Chrome or Mozilla Firefox version 17 & above

47. What are the functionalities that deductor can access after logging into their account on TRACES?—–duplicate
The following functionalities are available to a deductor after logging in to TRACES:

  • Landing page
  • Dashboard
  • View Challan Status
  • View TDS / TCS Credit
  • PAN Verification
  • View Statement Status
  • View Challan Status Query for Statement
  • Download Consolidated TAN PAN File
  • Request for Conso file
  • View Default Summary
  • Request for Justification Report
  • Download Form 16 / 16A
  • Manage Profile
  • Add / Edit sub-users for a TAN

Step 1 – Registration

48. Can the same TAN be registered twice on TRACES?
No. Same TAN cannot be registered twice. One TAN account on TRACES can consist of one Admin User and maximum of four sub-users. More than one admin user is not allowed for a TAN.

49. Can a deductor who has not registered on TRACES view the above functionalities?—–duplicate
No. Only deductors who have registered their TAN on TRACES can view or access these functionalities

50. What do I do for Error: ‘Invalid details’ / ‘Your TAN is not available’ in Step–1 of Registration?
Following could be the reasons for getting ‘Invalid Details’ or ‘Your TAN is not available’ error:

  • You have not filed any statement in last eight quarters
  • You might have not filed any of your statement electronically

Step 2 –Registration

51. What is Token Number or Provisional Receipt Number (PRN)?
Token Number is a 15-digit number generated when a statement is filed by deductor.

52. What do I do for Error: ‘Invalid details’ in Step–2 of Registration?
Particulars in Part 1 and Part 2 of Step-2 of registration form are required to be exactly the same as reported in the TDS statement. Please enter challan details and unique PAN-Amount combination as reported in the regular statement. However, if challan details and the unique PAN-amount combination reported in the regular statement have been modified in the correction statement, then specify modified particulars of challan details and unique PAN-amount combination.

  • Challan Identification Number (CIN) – This gets generated on payment of tax through Bank Challan. It consists of:
    • BSR Code
    • Date of Payment
    • Challan Serial Number
  • Book Identification Number (BIN) / Transfer Voucher Details – This gets generated on filing of Form 24G by Pay & Accounts Officer (PAO) / District Treasury Officer (DTO) / Cheque Drawing & Disbursing Officer (CDDO). It consists of:
    • Form 24G Receipt Number
    • Date of Transfer voucher
    • DDO Serial Number

Please enter a challan with at least three distinct valid PAN-amount combinations corresponding to the statement mentioned above. If there is no such challan, mention a challan with at least two valid PAN-amount combinations. If there is no such challan, mention a challan with at least one valid PAN-amount combination. If you do not have any such challan, mention a challan with no valid PAN-amount combination and also select the checkbox (no valid PAN deductee’s row) in the PAN Details section in Part 2 where you are supposed to enter the unique PAN-amount combinations.

  • Registration process requires you to input ‘Token Number’ of your regular statement
  • Following could be the reasons for getting ‘Invalid details’ message in Part 1 and / or Part 2 in registration Step-2:
    • You might have not entered Token Number of your regular statement
    • Challan details entered are not as mentioned in above
    • Incorrect unique PAN-amount combination

53. What should I do if I am getting an error in Step-2 of registration as, “This statement has challan(s) with more valid PAN deductee rows than entered by you. Please enter details of such challan and corresponding deductee rows”?——-duplicate
Follow the guidelines available in Guide 1 & Guide 2 in Step-2 of registration. Click here for details.

54. From where can I obtain BIN details?
BIN details have been made mandatory to be quoted in TDS statements filed after January 1, 2012. You will be able to register with BIN details after you have filed a TDS statement, if you have not done it yet. This can be obtained from your respective PAO. You can also check your BIN details with NSDL.

55. How to fill three unique PAN-amount combinations, if I have less than three Deductees?—-duplicate
You need to provide information for three distinct PANs pertaining to the challan mentioned in CIN details. It should be the same combination of PAN & amount as provided in the statement. If you have less than three deductees corresponding to the CIN details mentioned, you are required to submit details for those deductees only (one or two). It should not be same PAN with same amount in deductees’ details. Click here to view guidelines for filling challan details and here to view guidelines for PAN-amount details

56. When I provide my TAN and Token Number, I get the message ‘Invalid details’. Why?
Token Number (Provisional Receipt Number) provided must be of any accepted Regular statement filed by you on or after April 1, 2010 or of any accepted Correction statement filed by you from April 1, 2010 to October 15, 2012.

Step 3 – Registration

57. Which address should be mentioned during registration?
Communication address of the organization (the TAN being registered) should be mentioned.

58. Can I view my address details in TAN database or last statement?
Yes. In Step-3, deductor can view address details as in TAN database (TAN Master) or as in last statement filed by the deductor. Deductor can also copy the address details onto the registration form and edit it.

59. I have submitted incorrect communication details (Email Id or Mobile Number) in my registration form? How can I edit the same?
Please wait for 24 hours for your account to be deactivated and try to register again as new user.

60. Will the address provided for registering on TRACES be updated in TAN or PAN database?
No. Address provided during registration on TRACES will be used only for TDS CPC purposes and will not be updated in TAN or PAN database.
To update your TAN / PAN details, submit TAN / PAN change request form in TIN.

61. The Authorised Person for my TAN is a foreigner and does not have a PAN. What should I do in Step-3 of deductor registration?
Any person who intends to enter into economic or financial transactions, where quoting PAN is mandatory, must have a PAN. In such a case, the Authorised Person has to apply for a valid PAN. Only then can you mention the details in Authorised Person fields in Step-3 of the registration form.

62. What should I do for error message: ‘PAN details are incorrect’ in Step-3 of registration?
PAN status should be active at the time of registration. You can check the status of your PAN from Income Tax Department website (www.incometaxindia.gov.in).

63. I have entered incorrect communication details (Email Id or Mobile Number) during registration. What should I do now as I am not able to activate / login to my TRACES account?—–duplicate
Please wait for 24 hours for your account to be deactivated and try again.
Your registration process is valid only for 24 hours and you must activate your account within this time using the activation codes sent through Email and SMS.
During registration, please ensure to verify your details in the Confirmation Screen (Step-5). In case of any incorrect details, click on ‘Edit’ to change your details.

64. How can I ensure that I have entered incorrect communication details (Email Id or Mobile Number) during registration? Can I edit this information before submitting my registration form?
During registration, please ensure to verify your details in the Confirmation Screen (Step-5). In case of any incorrect details, click on ‘Edit’ to change your details.

Step 4 – Registration

65. What should I do if I am getting ‘Invalid Password’ error in Step–4 of registration form?
Please use correct password format as specified in the help text for the password field. It should contain a minimum of 8 alpha numeric characters with at least one letter in upper case. Sample password: Password123@
If you still getting error while setting password, you are requested to check the browser version you are using. Browser versions listed below are compatible to website:

  • Internet Explorer Version 8 or above
  • Chrome Version 23
  • Mozilla Firefox

66. While trying to register as a new user, I am getting an error message in Step-4 as, ‘Invalid Password’. I am following the instructions given on the page and using Mozilla Firefox browser. What should I do?
Check your browser, version should be Mozilla Firefox version-17 and above.

67. What if deductor is getting invalid password error in Step-4 of registration?
Password should contain a minimum of 8 alpha numeric characters with at least one character in capital letter. You can also use special characters, for detailed list refer the help text for the Password field or help text for the screen (Click on ‘Help’ in the menu bar).

Account Activation

68. How do I activate my TRACES account after registration?
To activate your account in TRACES, click on the activation link sent to your registered email id and enter User Id and activation codes and submit.

69. How do I activate my account?—–duplicate
After completing registration, you will receive an activation link and activation code on your email id registered with TRACES. You will also receive an activation code through SMS on your mobile number registered with TRACES. Click on the activation link and enter User Id and the activation codes received through email and SMS and proceed. After successful activation, you can log in to TRACES. Click here for more details.

70. Is there a time limit for activating my account?
Yes. Account activation must be completed within 24 hours of registration else account will be deactivated and you will have to register again on TRACES.

71. What if I have not received the activation link and codes or if I have inadvertently deleted the mail / SMS?
If the 24 hours deadline to activate account has not passed, you can enter your TAN details in Step-1 of deductor registration form and submit. If it is verified that you have registered but not activated your account and if the 24 hours has not passed, system will display an alert asking if you want the activation link and codes to be re-sent. Click ‘Ok’ and the activation link and codes will be resent to your email id and mobile number.

72. If activation link and codes are re-sent, will the 24 hour deadline for activation be extended?
No. The deadline will remain the same, i.e., 24 hours from the date of registration.

Login

73. How can I login to TRACES?
Click on ‘Login’ on TRACES home page, enter your User Id and password and submit.

74. I am a registered sub-user but am not able to login to TRACES. What could be the possible reasons for unsuccessful login?

  • If you have not logged in to TRACES for two consecutive quarters in a financial year, your account would have been deleted. Contact the Admin User for your TAN for adding you again as a sub-user
  • If you have forgotten your User Id / Password, you may use ‘Forgot User Id’ or ‘Forgot Password’ link to retrieve
  • If you have entered incorrect login details for five consecutive times within 24 hours, your account would be locked out. Wait for one hour for account to unlock and try logging again

Account Lockout

75. Will my account get locked if I enter incorrect login details?
Yes. Account will be locked after five consecutive unsuccessful attempts within a span of 24 hours.

76. How will my account get unlocked?
Account will be unlocked after one hour of lockout.

77. I know my password but accidently entered wrong values for five consecutive times so my account is locked. What should I do now?
Account will be unlocked after one hour of lockout. Please wait and try logging again after one hour.

Forgot User Id / Password

78. What if I forget my User Id for logging in to TRACES?
User Id can be recovered by using Forgot User Id process. Follow the steps as given below:

  • Click on ‘Forgot User Id?’ link in TRACES login page
  • Select ‘Type of User’ as deductor
  • Enter details in Step-1 and Step-2 of the form
  • In Step-3, registered mobile number of the deductor as in TRACES profile will be displayed. User can edit the mobile number on the screen
  • On clicking ‘Proceed’, One-Time Password (OTP) will be sent to the mobile number
  • Enter OTP and submit
  • If OTP is validated, existing User Id and registered email id of the user will be displayed. User can edit these details, if required
  • New password must also be entered
  • On submission, activation link and codes will be sent to the registered email id and mobile number
  • You can login to TRACES after activating your account

For more details, click here.

79. What if I forget my password for logging in to TRACES?
Password can be reset by using Forgot Password process. Follow the steps as given below:

  • Click on ‘Forgot Password?’ link in TRACES home page or login page
  • Select ‘Type of User’ as deductor
  • Enter details in Step-1 and Step-2 of the form
  • In Step-3, registered mobile number of the deductor as in TRACES profile will be displayed. User can edit the mobile number on the screen
  • On clicking ‘Proceed’, One-Time Password (OTP) will be sent to the mobile number
  • Enter OTP and submit
  • Enter new password in Step-4 and submit. Password will be changed for your account
  • Email notification will be sent to registered email Id intimating change in password

For more details, click here.

80. Can I change User Id for my TRACES account?
Yes. User Id for deductor can be changed by using Forgot User Id process.

81. Registered and activated user on TRACES is getting an error message as “Your account has been locked”. What should deductor do?
Registered user must select “Forgot Password” option, and reset a new password to login into the account.

82. For how many hours do we need to wait after the account is locked?
Account will be locked after five continuous unsuccessful efforts. You need to wait for 1 hour for your account to be automatically unlocked.

83. What if deductor forgets User Id and password for logging in to TRACES?
User Id and Password can be recovered by using Forgot User Id process. Click here to refer e-tutorials.

84. I am a registered user at TIN but I have forgotten my User Id and / or Password. How do I register on TRACES?
If you are not able to register on TRACES using your TIN User Id and Password (for your TAN Account), please register as a new user. Click on ‘Register as New User’, select type of user as ‘Deductor’ and proceed. This will create your new profile as deductor in TRACES and you will be able to login to TRACES after you activate the account.

Admin User Account

85. How is Admin User account created for a TAN on TRACES?
When a TAN registers on TRACES for the first time, Admin User account will be created. Admin user can then create sub-users for the TAN.

86. Is it possible to de-register an Admin User account (for a TAN) on TRACES?
No

87. How to de-register an Admin User account?
User account for a TAN on TRACES can be de-registered only by surrendering TAN / AIN (in case of PAOs) to the Assessing Officer (AO).

88. Which are the fields that cannot be changed by Admin User in ‘Profile’?
The following fields cannot be changed for a deductor after user is registered on TRACES:

  • Type of User
  • User Id
  • TAN of Deductor
  • Name of Deductor

89. Is it possible for an Admin User or sub-user to create an account with User Id as TAN or PAN?
No. User Id cannot be same as TAN or PAN and it cannot be same as TAN or PAN structure.

90. How can I edit details of sub-users?
Admin User can edit sub-user details by selecting a sub-user row and clicking on ‘Update from PAN Master’ under ‘User Management’ in ‘Profile’. Name and Date of Birth of sub-user will be updated from PAN database based on PAN of sub-user.

91. Can Admin User update PAN, Name or Date of Birth of sub-user?
No. PAN of sub-user cannot be changed. Name and Date of Birth can be updated from PAN database by selecting a sub-user row and clicking on ‘Update from PAN Master’ under ‘User Management’ in ‘Profile’. PAN, Name and Date of Birth of sub-user cannot be manually changed by Admin User.

Sub-User Account

92. Who is a sub-user?
Sub-user is a user added by the Admin User for the TAN account on TRACES.

93. Who can create and manage sub-user accounts?
Admin User can create sub-users on TRACES. Maximum of four sub-users can be created for a TAN.Admin User can also update sub-user details (Name and date of birth based on PAN) from PAN database, disable / enable or delete the sub-user. If sub-user is deleted, all details of the sub-user will be deleted from the TRACES system and Admin User will have to add the sub-user again.

94. What is the difference in functionalities between Admin User and sub-user?
All functionalities for deductor are enabled for Admin User and sub-users. The only exception is that sub-user has to submit online correction statement to Admin User. Admin User will verify the correction statement and submit to ITD for processing.

95. How many sub-users can be added for a TAN?
Maximum of four sub-users can be added.

96. If four sub-users have already been added for a TAN, can I add more sub-users by disabling a sub-user?
No. A new sub-user can be added only by deleting one of the four existing sub-users.

97. How to create a sub-user?
Steps to create or add a sub-user are as below:

  • Login to TRACES as Admin User and click on ‘Profile’
  • Under ‘User Management’, click on ‘Add Sub-User’
  • Enter PAN and Date of Birth of sub-user and proceed
  • Name of sub-user will be auto-populated from PAN database based on PAN and Date of Birth of sub-user
  • Enter User Id and password for sub-user and click on ‘Add’
  • Sub-user will be created for the TAN

98. Is it required for a sub-user to activate their account?
No. Account activation is only for Admin Users and not required for sub-users.

99. Can a Sub user add another Sub user to TRACES?
No. Only Admin User can add sub-users for a TAN.

100. Can sub-user change any user details in ‘Profile’?
No. Sub-user cannot change organization and communication details for the deductor. Only admin user can change these details.

101. Can Sub-user view Organization details and Communication details as Admin User?
Yes. Sub-user can view organization and communication details as updated by Admin User but cannot modify the details.

Profile

102. Can I edit my profile details in TRACES?
Yes. Profile for a TAN can be edited by Admin User after logging in to their account on TRACES. Organisation, communication and sub-user details can be updated in profile section.

103. How do I change my Password?
Password can be changed by accessing ‘Profile’ in TRACES
Following are the steps to change your login password:

  • Login TRACES using your existing User Id and Password
  • Click on ‘Profile’ in top menu
  • Select ‘Change Password’ option
  • Enter old password, new password, confirm new password and save
  • Email notification will be sent to your registered Email Id intimating change in password

104. How can I update changes in details of AuthorisedPerson for a TAN?
Admin User can update details of Authorised Person under ‘Organisation Details’ in ‘Profile’. Name of Authorised Person will be auto-populated from PAN database based on PAN and Date of Birth of Authorised Person entered by Admin User.

105. Can I update my Email Id / Mobile number in TRACES?
Yes. Email Id and Mobile Number can be updated under ‘Communication Details’ in ‘Profile’.

106. Can I make changes / corrections in PAN data from TRACES?
No. Visit TIN for any changes to your PAN details.

107. Will the changes done in TRACES to my profile be updated in PAN or TAN database?
No. Details updated in TRACES will be used only for TDS CPC purposes and will not be updated in PAN or TAN database. Visit TIN for any changes to your PAN / TAN details.

Deductor registered on Tax Information Network (TIN)

108. Who is a migrated user?
Users who have registered their TAN with TIN (and possess TAN Registration Number) are being migrated to TRACES. Such users are being referred to as migrated users and these TIN users (deductors) need not register on TRACES as new user.

109. I am an existing user in TIN. How do I register in TRACES?
If you have registered your TAN on TIN and have a TAN Registration Number, your details will be migrated from TIN to TRACES. Such users will have to login to TRACES for first time using User Id and Password as in TIN for your TAN registration account. After successful login using TIN credentials, user will have to enter few additional details which have not been migrated from TIN to TRACES. After this short registration process, user will have to activate their account. User will then be able to login to TRACES after account is activated. Activation process for migrated user will be similar to as for normal user registering on TRACES.

110. For a migrated user, will the User Id and Password change in TRACES?
User Id will not change for a migrated user and it will be same as for your TAN registration account in TIN. Password must be changed during first time login to TRACES. After activation of your account in TRACES, user must login to TRACES using existing User Id and new Password.

111. I am already an existing user with TIN NSDL. I have updated my profile on TRACES, however I did not receive activation code on my mobile and e-mail. How can I activate my account on TRACES?
If account is not activated in 48 hours after receiving the activation code, it will automatically be deactivated. Please wait for 48 hours, after that you can register as new user on TRACES.

112. I am a registered user in TIN. How do I login to TRACES?——-duplicate
If you already have a TAN Account in TIN, you can use the existing User Id and Password as in TIN to login to TRACES. However, if you are not able to register on TRACES using existing User Id and Password, you can register as new user on TRACES.

Taxpayer General

113. Who should register in TRACES?
As of now, Deductors and Tax Payers can register on TRACES.

114. I am a Tax Payer. Why should I register on TRACES?
Tax Payers can view their annual tax statement (Form 26AS) by registering on TRACES.

115. What are the activities that a Tax Payer can perform through TRACES?
Tax Payer can perform the following activities through TRACES:

  • Registration and Login
  • View Form 26AS
  • View and edit profile
  • Provide Feedback

116. What are the functionalities that a Tax Payer can access after logging into their account on TRACES?——-duplicate
The following functionalities are available to a Tax Payer after logging in to TRACES:

  • Landing page
  • View Form 26AS
  • Manage Profile

117. What are the details that I need to enter in the registration form?——-duplicate

For Deductors

    Step-1:

  1. TAN of Deductor
  2. Token Number of any accepted Regular statement filed by you on or after April 1, 2010 or of any accepted Correction statement filed by you from April 1, 2010 to October 15, 2012
    Step-2:

  1. Token Number of the regular statement corresponding to the Financial Year, Quarter and Form Type displayed on screen
  2. Challan details of one particular CIN which has been mapped to at least three deductee rows. If there is no such challan, please enter details of challan having maximum number of deductee rows
    Step-3:

  1. PAN of Deductor
  2. PAN of Authorised Person (person responsible for deduction of tax at source)
  3. Date of Birth of Responsible Personas in PAN database
  4. Designation of Responsible Person
  5. Communication Address
  6. Mobile Number
  7. Email Id

For Tax Payers

    Step-1:

  1. PAN of Tax Payer
  2. Date of Birthas on PAN Card
  3. Name as in PAN database
  4. Option 1 – Details from Form 26AS or salary slip (in case of salaried persons). ProvideTAN of deductor who has deducted TDS / TCS, month & year of deduction and amount of tax deducted
  5. Option 2–Details of any tax paid by you. Provide Assessment Year for which payment was made by you, Challan Serial Numberof the challan using which payment was made and amount as per the challan
    Step-2:

  1. Communication Address
  2. Mobile Number
  3. Email Id

118. How do I register as a Tax payer on TRACES?

    Steps to be followed for registering on TRACES as a Tax Payer:

  • Click on ‘Register as New User’ in TRACES home page
  • Select ‘Type of User’as ‘Tax Payer’from drop-down and proceed
  • Enter details from Step-1 to Step-3 and proceed
  • Confirm details in confirmation screen
  • On successful registration, activation link will be sent to registered email id and separate activation codes will be sent to registered email id and mobile number
  • Click on activation link and enter User Id and activation codes
  • After activation, user can login to TRACES

119. I have registered as a Tax Payer on TIN. Do I need to register again on TRACES?
Yes. Tax Payers registered on TIN must register as new user on TRACES. They cannot login to TRACES using their User Id and Password as in TIN.

Registration

Step 1 – Registration
120. Can I register as Tax Payer without TAN of my deductor?
Yes. In this case, in Step-1 of registration, under Option -2, provide details of Assessment Year, Challan Serial Number and Amount of tax paid by you.

121. Where can I find TAN of my deductor?
TAN of deductor can be found in Form 16 or Form 16A issued by deductor. You can also view details of deductor in Form 26AS statement.

122. Can the same PAN be registered twice on TRACES?
No. Same PAN cannot be registered twice.

Step 2 – Registration
123. Which address should be mentioned during registration?
Communication address of the Tax Payer(the PAN being registered) should be mentioned.

124. Will the address provided for registering on TRACES be updated in TAN or PAN database?
No. Address provided during registration on TRACES will be used only for TDS CPC purposes and will not be updated in TAN or PAN database.
To update your TAN / PAN details, submit TAN / PAN change request form in TIN.

Step 3 – Registration
125. Is it possible to have a User Id different from my PAN?
No. User Id of a Tax Payer will be the PAN of the user and it cannot be changed.

126. Can I change my User Id?
No.User Id for Tax Payer will be PAN of user and it cannot be changed. ———-Duplicate on TRACES

Account Activation
127. How do I activate my TRACES account after registration?
To activate your account in TRACES, click on the activation link sent to your registered email id and enter User Id and activation codes and submit.

128. Is there a time limit for activating my account?
Yes. Account activation must be completed within 24 hours of registration else account will be deactivated and you will have to register again on TRACES.

129. What happens if Tax Payer forgets to activate account within 24 hours of registration?
Account will be deactivated. Tax Payer will have to re-initiate the registration process.

130. What if I have not received the activation link and codes or if I have inadvertently deleted the mail / SMS?
If the 24 hours deadline to activate account has not passed, you can enter your PAN details in Step-1 of tax payer registration form and submit. If it is verified that you have registered but not activated your account and if the 24 hours has not passed, system will display an alert asking if you want the activation link and codes to be re-sent. Click ‘Ok’ and the activation link and codes will be resent to your email id and mobile number.

131. If activation link and codes are re-sent, will the 24 hour deadline for activation be extended?
No. The deadline will remain the same, i.e., 24 hours from the date of registration.

Login
132. How can I login to TRACES?
Click on ‘Login’ on TRACES home page, enter your User Id and password and submit.

133. Sometimes when I login to TRACES, I always get the message, “Application is down for planned maintenance”. What may be the reason?
The cookies on your browser may be using the cached data to display this message and you may need to clear the cookies and reload the website. Steps to clear cookies are given below. You can clear cookies by pressing ‘Ctrl+Shift+Del’ (Control+Shift+Delete) keys on your keyboard together.

    Step-by-step instructions for different browsers are given below:

  • Internet Explorer
    • Click on ‘Tools’ option from your browser toolbar
    • Go to ‘Internet Options’
    • Under ‘General’ Tab, ‘Browsing History’ section, click on ‘Delete’
    • In the dialog box that appears, select ‘Cookies and Website Data’ and click on ‘Delete’
  • Firefox
    • Click on ‘Tools’ option from your browser toolbar
    • Click on ‘Clear Recent History’ option
    • In the dialog box that appears, there is a ‘Time Range’ dropdown. Select ‘Everything’
    • Click on ‘Clear Now’ to delete the cookies
  • Chrome
    • Click the Chrome menu (the icon with three vertical lines) on the browser toolbar
    • Select ‘Tools’
    • Select ‘Clear Browsing Data’
    • In the dialog box that appears, select checkboxes for the types of information that you want to remove
    • Use the menu at the top to select the amount of data that you want to delete. Select beginning of time to delete everything
    • Click ‘Clear Browsing Data’

134. I am a registered user on TRACES. However whenever I am trying to login into TRACES, I am always getting the message ‘Invalid details’. What may be the reason?
To login and use the functionalities of TRACES, you are required to enable Java Script in your web browser. Please refer to below mentioned step-by-step instructions for different browsers to enable java script:

  • Internet Explorer
    • Click on ‘Tools’ option from your browser toolbar
    • Go to ‘Internet Options’
    • Select the ‘Security Tab’, click on ‘Custom Level’
    • In the ‘Security Setting-Internet Zone’, look for the ‘Scripting’
    • In the ‘Active Scripting’, select ‘Enable’
    • When the ‘Warning!’ window pops out asking “Are you sure you want to change the settings for this zone?” select ‘Yes’
    • In the ‘Internet Options’ window, click on ‘OK’ button to close it
  • Firefox
    • On the web browser click ‘Firefox’ menu and then select ‘Options’
    • Click on ‘Clear Recent History’ option
    • In the ‘Options’ window, select the ‘Content’ tab
    • Mark the ‘Enable JavaScript’ checkbox
    • In the opened ‘Options’ window, click on ‘OK’ button to close it
    • Click on the ‘Reload Current Page’ button of the web browser to refresh the page
  • Chrome
    • Click the Chrome menu, select ‘Options’
    • Select ‘Under the Hood’
    • Under ‘Privacy’, click on ‘Content settings…’
    • When the dialog window opens, look for the ‘JavaScript’ section and select ‘Allow all sites to run JavaScript (recommended)’
    • Click on ‘OK’ button to close it
    • Close the ‘Settings’ tab
    • Click on the ‘Reload This Page’ button of the web browser to refresh the page

Forgot User Id / Password
135. What if I forgot my User Id?
User Id is same as your PAN, so login using your PAN and Password generated during registration. If you are a new user, register in TRACES.

136. What if I forget my password for logging in to TRACES?

    Password can be reset by using Forgot Password process. Follow the steps as given below:

  • Click on ‘Forgot Password?’ link in TRACES home page or login page
  • Select ‘Type of User’ as Tax Payer and proceed
  • Enter details in Step-1 and Step-2 of the form
  • Enter new password in Step-3 and submit. Password will be changed for your account
  • Email notification will be sent to registered email Id intimating change in password

137. How many login attempts do I have if I forget my password?
Account will be locked after five consecutive unsuccessful attempts within a span of 24 hours.

Account Lockout
138. How will my account get unlocked?
Account will be unlocked after one hour of lockout.

139. I know my password but accidently entered wrong values for five consecutive times so my account is locked. What should I do now?
Account will be unlocked after one hour of lockout. Please wait and try logging again after one

Form 16 / 16A

General
140. What is Form 16 / 16A?
It is the certificate of deduction of tax at source by any person in accordance with Chapter XVII-B of IT Act.
Form 16 is issued on deduction of tax by the employer on behalf of the employee under section 192 of IT Act, 1961.
Form 16A is issued if the deduction of tax is under any other provision of Chapter XVII-B of IT Act.
These certificates provide details of TDS / TCS for various transactions between deductor and deductee. It is mandatory to issue these certificates to Tax Payers u/s 203 of IT Act, 1961.

141. Is there any format for these certificates?
Form 16/16A are issued as per the provisions of Rule 31(1).

142. How are these forms generated?
These forms shall be generated by TDS CPC on processing the quarterly TDS / TCS statements filed by deductor. Deductor will have to raise a request for the same on TRACES. Deductor shall have the option to digitally sign the certificates.

143. What is the due date for the issue of these certificates?

Sr. No. Form Periodicity Due date
1 16 Annual By 31st day of May of the financial year immediately following the financial year in which the income was paid and tax deducted
2 16A Quarterly Within fifteen days from the due date for furnishing the statement of tax deducted at source under rule 31A

144. Due to non availability of PAN, tax has been deducted at higher rate. How can deductor provide Form 16 (Part A) / Form 16A without availability of PAN?
Valid PAN is mandatory for issuing Form 16 from TRACES. Correction statement is required to be filled to report the valid PAN for downloading Form 16 (Part A) / Form 16A.

145. What are the different matching statuses in Form 16 / Form 16A?
Following are different matching statuses in Form 16 / Form 16A:

  • U – Unmatched (Deductor has not deposited taxes or has furnished incorrect particulars of tax payment. Final credit will be reflected only when payment detail in bank matches with details of deposit in TDS/TCS statement)
  • P – Provisional (Provisional tax credit is effected only for TDS / TCS statement filed by Government deductor. ‘P’ status will be changed to Final (F) on verification of payment details submitted by Pay and Account Officer (PAO))
  • F – Final (In case of non-government deductors, payment details of TDS / TCS deposited in bank by deductor have matched with the payment details mentioned in the TDS / TCS statement filed by deductors. In case of government deductors, detail of TDS / TCS booked in Government accounts have been verified by Pay and Account Officer (PAO))
  • – Overbooked (Payment details of TDS / TCS deposited in bank by deductor have matched with details mentioned in the TDS / TCS statement but the amount is over claimed in the statement. Final (F) credit will be reflected only when deductor reduces claimed amount in the statement or makes new payment for excess amount claimed in the statement)

146. Tax has been deducted at the rate of 20% due to non-availability of PAN. How can I issue Form 16A?
PAN is mandatory to issue Tax deduction certificates.

147. What should I do if I am not getting Form 16 from TRACES?
Ensure that you have filed Form 24Q for Quarter 4 with Annexure II. It is mandatory to file Annexure II giving actual particulars for the entire financial year, as Form 16 is generated on the basis of information provided in Annexure – II.

148. How are the particulars of those employees who are employed with more than one employer in a financial year to be shown in Form 16?
The employee should declare previous salary and TDS details, if any, with the current employer and the same should be considered by the current employer while deducting TDS on salary and issuing Form 16.

149. I have worked with different branch offices during the financial year. How will information for Part B appear in my Form 16?
Part B information will be issued by the employer. TDS CPC will provide Form 16 containing only Part A details.

150. What are the guidelines for an employer to deduct TDS and issue Form16?
Following are the guidelines for an employer to deduct TDS and issue Form 16:

  • Make mandatory for all the employees to declare previous salary, investment proofs and TDS details, if any
  • Employer has to consider the declaration before deducting TDS from salary
  • Fill Annexure II for all employees who work or worked for any period of time during the current financial year
  • Issue Form 16 to all the employees
  • It is the duty of an employee to provide valid PAN. If employee has worked with more than one employer in a financial year, employee should declare previous salary and TDS detail, if any, with the current employer

151. What are the details available in TDS certificate (Form 16 / 16A)?
The details available are as below:

  • Name/address/TAN of Deductor
  • Name/address/PAN of Tax Payer
  • Certificate Number
  • Summary of payment made by deductor
  • Summary of tax deducted at source in respect of tax payer
  • Details of tax deducted and deposited in Central Government account through challan/ Book Adjustment (in case of Government deductor)
  • Details of tax deducted and deposited in Central Government account through challan (in case of Non-Government deductor)

152. What can I do if I am unable to get the TDS certificate (Form 16 / 16A)?
It is the duty of every person deducting tax to issue a TDS certificate. In spite of your request, if you are denied the certificate then there is a chance that the tax deducted has not been deposited by the deductor to the government account. Please inform the department (PRO or TDS section) which will then do the needful.

153. I have not received TDS certificate from my employer. Can I claim TDS deducted from my salary?
Yes. The claim can be made in your return. Department, however, will raise a demand which will not be enforced on you but on your employer.

154. If a deductee comes back stating that the original TDS certificate is lost, can a duplicate certificate be issued?
Yes. Deductor will have to issue the duplicate certificate.

155. Even if no taxes have been deducted from salary, is there any need for my employer to issue Form 16 to me?
Form 16 is a certificate of TDS and in your case it will not apply. However your employer must issue a salary statement.

156. If I am receiving my pension through a bank who will issue Form 16 or pension statement to me – the bank or my former employer?
The bank will issue Form 16.

157. What is a certificate number?
Certificate number is present in Form 16 /Form 16A issued by Deductor.

Download/KYC

158. 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.

159. Can deductor download Form 16 without being registered on TRACES?
No, only registered user (deductor) on TRACES can download Form 16 / 16A. 160.

160. 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.

161. 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.

162. Is there any data downloading limit for Form 16 / 16A?
There is no such limit.

163. 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.

164. What is the password for opening Form 16/16A text file?
The password for opening Form 16/16A will be your TAN in capital letters, i.e., AAAA11111A.

165. 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.

Authentication Code
166. What is Authentication Code?
Authentication code is generated when you clear validation details for a statement (KYC) for certain functionalities such as Download Form 16 / 16A, Download NSDL Conso File, Download Justification Report, etc. Authentication code generated for a particular statement will be valid for the calendar day (i.e., an authentication code generated on 10-Dec-2012 can be used only on 10-Dec-2012 to clear validation details for the same statement. It will not be valid the next day).

167. Why does TRACES have different types of Authentication Codes?
There are two types of validations after which Authentication Code will be generated.

  • Statement Specific Validation – On this screen, details about a particular statement will be asked.
    For e.g., If you want to download NSDL Conso File for Financial Year 2010-11, Quarter 2 and Form Type 24Q, you have to provide challan details and PAN-Amount details for this statement. The Authentication Code generated will be for that particular statement
  • Generic Validation – On this screen, details about a generic statement will be asked.
    For e.g., if you want to update your profile, you have to provide challan details and PAN-Amount details about a generic statement will be asked. The Authentication Code generated will be for the FY, Quarter and Form Type displayed on the validation screen

It is advised to copy and save the Authentication Code so that you can reuse it for that day for the same statement.

168. Should I enter Authentication Code if I am trying to clear validation details for the first time during a day?
No. While trying to clear validation details for first time, you will not have the Authentication Code, hence you are not required to enter this value. You can proceed by entering other details for validationonthis screen (i.e., Token Number, CIN / BIN Details and PAN-Amount). On completion of validation, Authentication Code will be generated and displayed when you proceed to next page.

169. Is it mandatory to enter Authentication Code?
No. If Authentication Code has been generated for the statement for which you are filling up validation details, you can enter it in the field provided for the same. It will facilitate users to avoid filling up validation details repeatedly in case user logs in again at different time of the day. If it has not been generated or if you have not saved it, you can proceed by entering other details on this screen (i.e., Token Number, CIN / BIN Details and PAN-Amount).

170. What is the advantage of Authentication Code?
Authentication Code is generated to facilitate users to avoid filling up of validation details repeatedly in case user logs in again at different time of the day.

Content/Format

171. Can I make any changes in the certificate generated by TDS CPC?
The certificates shall be generated in PDF format, therefore they are not editable. Deductor is thereby not permitted to make changes these certificates. If any error is identified in the certificate, deductor will have to file a correction statement for the same.

172. Can Form 16 (Part A) / Form 16A be issued manually?
No. Only the Form 16 (Part A) / Form 16A downloaded from TRACES are considered as valid TDS certificates, as per CBDT circular 04/2013 dated 17th April’2013

173. What should I do in case company name is updated incorrectly in Form 16 (Part A) / Form 16A?
You need to check the respective quarterly statement and file a correction for the same. After filling correction, download Form 16 (Part A) / Form 16A.

174. What are the editable fields in TDS certificate downloaded from TRACES?
TDS certificates downloaded from TRACES are non-editable.

175. How can I edit or add detail of authorized person in Form 16 / Form 16A
Details of authorized person can be updated in ‘Profile’ section of deductors account in TRACES.

176. How can I edit details of Authorised Person in Form 16 / 16A? ?——-one duplicate on TRACES
Details of Authorised Person can be changed by accessing ‘Profile’ in TRACES

177. 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.

178. Can I edit address details of Tax Payer (Deductee) on Form 16 / 16A?
No. It cannot be changed on TRACES.

PDF Converter

179. When I tried to generate Form 16 / 16A by using PDF converter, I am getting an error “O PDF files generated successfully”. What should I do?
Download the updated version of PDF converter utility 1.3L.

180. While converting the file by using PDF converter, I am getting an error, “The file is tampered”. How to rectify the error?
Install 1.3L version of TRACES PDF converter.

181. While trying to download the TRACES PDF Converter Utility, I am getting an error message, “Unable to access the Jar File”. What should I do?
You need to install JRE 1.7v (JAVA application).

182. From where can I download JRE 1.7v?
You can download JRE v1.7 from www.java.com.

Consolidated (Conso) File General

183. What is a conso file?
It is the consolidated data of the statements processed (regular&correction) for the relevant Financial Year, Quarter and Form Type.

184. Why is a conso file required?
While filing correction for a particular Financial Year, Quarter and Form Type, conso file provides details about all the previous corrections made in the relevant statement. This conso file can be uploaded to the RPU to enable correction. This file gets updated each time a correction is filed for the particular Financial Year, Quarter and Form Type. Hence, each time a correction statement is to be filed for the given combination, a fresh conso file is required.

185. I have made correction in TDS statement through RPU, while uploading, FVU system gives error. From where can I get the list of error codes on FVU?
Click here to download Conso File Error Code List for FVU.

186. From which year is conso file available on TRACES?
Conso file is available on TRACES from FY 2007-08.

187. What would be the file extension for the consolidated file?
The file extension would be in “.tds” format.

188. Can I download NSDLConso File for a quarter for which correction statement has been filed after 18-Oct-2012?
No. Such Conso file will not be available presently. Communication regarding the same will be published on TRACES once the Conso file will be available.

Download

189. How can I download Conso file?
Login to TRACES as deductor and submit download request for the conso file under ‘Request for Conso File’ in ‘Statements /Payments’ tab. File will be available under ‘Requested Downloads’ in ‘Downloads’ tab.

190. Is it mandatory to download a conso file while filing correction statement?
Yes. It is mandatory, as it enables accuracy during correction filing.

191. What is the password for opening Consofile?
The password for opening Conso file will be your TAN_Request Number in capital letters

192. I want to submit request to download the conso file, will system allow me to pass through validation screen without any challan and deductee detail?
Yes, you can download the conso file even if you have zero challan detail and no deductee record for the statement.

193. I have filed a paper return, and want to download the consolidated file for the same on TRACES. How should I proceed?
Conso file will not be available in case of paper return. Refer e-Tutorial for more details.

194. While entering validation details for submitting request to download conso file, I have entered details correctly in Part 1 and Part 2 of the validation screen, yet it shows error as ‘Invalid Details’ in Part 1 or Part 2. What should I 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.

195. While entering validation details for submitting request to download conso file, I am getting an error, ‘More than one PAN in the challan’. What should I do?
In such case, CIN of that challan should be entered which has been claimed for at least two, three or more PANs.

196. While entering validation details for submitting request to download conso file, I am getting an error, ‘Invalid Token Number’. How do I rectify the error?
Enter Token Number for latest accepted statement (regular or correction) for the statement for which conso file is being requested.

197. While submitting request to download conso file, I am getting an error message that request has failed. What should I do?
In such cases, request for downloading conso file needs to be resubmitted.

Authentication Code

198. What is Authentication Code?
Authentication code is generated when you clear validation details for a statement (KYC) for certain functionalities such as Download Form 16 / 16A, Download NSDL Conso File, Download Justification Report, etc. Authentication code generated for a particular statement will be valid for the calendar day (i.e., an authentication code generated on 10-Dec-2012 can be used only on 10-Dec-2012 to clear validation details for the same statement. It will not be valid the next day).

199. Why does TRACES have different types of Authentication Codes?
There are two types of validations after which Authentication Code will be generated.

    • Statement Specific Validation – On this screen, details about a particular statement will be asked.
      For e.g., If you want to download NSDL Conso File for Financial Year 2010-11, Quarter 2 and Form Type 24Q, you have to provide challan details and PAN-Amount details for this statement. The Authentication Code generated will be for that particular statement
    • Generic Validation – On this screen, details about a generic statement will be asked.
      For e.g., if you want to update your profile, you have to provide challan details and PAN-Amount details about a generic statement will be asked. The Authentication Code generated will be for the FY, Quarter and Form Type displayed on the validation screen

It is advised to copy and save the Authentication Code so that you can reuse it for that day for the same statement.

200. Should I enter Authentication Code if I am trying to clear validation details for the first time during a day?
No. While trying to clear validation details for first time, you will not have the Authentication Code, hence you are not required to enter this value. You can proceed by entering other details for validationonthis screen (i.e., Token Number, CIN / BIN Details and PAN-Amount). On completion of validation, Authentication Code will be generated and displayed when you proceed to next page.

201. Is it mandatory to enter Authentication Code?
No. If Authentication Code has been generated for the statement for which you are filling up validation details, you can enter it in the field provided for the same. It will facilitate users to avoid filling up validation details repeatedly in case user logs in again at different time of the day. If it has not been generated or if you have not saved it, you can proceed by entering other details on this screen (i.e., Token Number, CIN / BIN Details and PAN-Amount).

202. What is the advantage of Authentication Code?
Authentication Code is generated to facilitate users to avoid filling up of validation details repeatedly in case user logs in again at different time of the day.