How to view your Form 26AS?

Form 26AS can be downloaded from TRACES using the following steps:

  • First go to www.incometaxindiaefiling.gov.in
  • Enter your Login Id (PAN), Password, Date of Birth (or year of incorporation) and the captcha code
  • Once logged in go to ‘My Account’. Click on ‘View Form 26AS’ in the drop down menu
  • Click on ‘Confirm’ button and you will be redirected to the TRACES website
  • Select the available checkbox on the screen and proceed
  • Click on the link at the bottom of the page that says ‘Click View Tax Credit (Form 26AS) to view your Form 26AS’. Here you have to choose the assessment year and choose either of the formats i.e. html or pdf
  • Password is asked for when opening the document which generally is your date of birth in DD/MM/YYYY format

Types of Corrections in TDS Returns

There are 7 types of corrections namely C1, C2, C3, C4, C5, C9, Y. The following table briefly talks about each correction type:

Type Corrections in:
C1 Deductor details: All details of deductor except the TAN No. can be modified.
C2 Challan details: All details of the challan can be modified. C2 can include C1 type correction
C3 Deductee details: All details except the PAN number of the  Deductee can be modified. One may add/delete/modify a deductee in the existing challan.
C4 Salary Details: This type of correction is only applicable to correction of 4thQuarter statement of Form 24Q. All the details of the salary can be modified here except the PAN number of the employee. Here there is no provision of updating the record, a record has to be deleted and a new record has to be added with updated details.
C5 PAN: In this type of correction deductee PAN is updated. When Pan is updated for Salary record the same will also get updated in the deduction record. PAN has to be updated quarterwise i.e a separate correction return needs to be filed for each quarter where the PAN number is mentioned incorrectly.
C9 Addition of new Challans and/or Deductions: Any new addition of Challan and/or deductions forms Correction type C9. When a deduction is added with Tax amount zero then automatically a NIL challan is generated
Y TAN Number: This correction type is to modify the TAN number or when a challan is added or split by mistake
It may be noted the C1,C2, C3,C4,C5 and C9 type of correction may be made in the same single correction return whereas for Type Y a separate return needs to be filed.

Healthy Practices for Error-Free TDS Returns

Healthy practices for error – free TDS returns has been given below:

  1. Deduction/ Collection of Tax at Correct Rates.
  2. Timely Deposit of Tax Deducted at Source.
  3. Accurate Reporting of data related to tax deductions/ collections made.
  4. Submission of TDS Statements within the due dates.
  5. Verification and Issuance of TDS Certificates within time.
  6. CPC (TDS) is now sending “Intermediate Default Communication” for PAN Errors and Short Payments, which can be corrected during the interim period of a week of filing TDS Statements, before CPC (TDS) proceeds with computing Defaults for the relevant statement.
  7. User-friendly Online Correction facility can be used for Correction of Deductees, Tagging Unmatched Challans and Payment of Fees/ Interest. (Please navigate to Defaults tab to locate Request for Correction from the drop-down menu. For any assistance, please refer to the e-tutorial available on TRACES).
  8. Aggregated TDS Compliance Report assists the PAN of the Deductor to administer TDS Defaults for associated TANs and to take appropriate action.
  9. The Deductor’s Dashboard provides you all necessary information to assist you in “Compliance Self-Assessment” and to take appropriate action.
  10. Non-filing Self-declaration can be made by navigating to Statements / Payments menu and submit details under Declaration for Non-Filing of Statements.
  11. PAN Verification and Consolidated TAN – PAN File facility on TRACES can be used for verifying the deductees.
  12. The Conso Files and Justification Reports downloaded from TRACES help you to identify errors in submission of revised Quarterly TDS Statements.

Online I-T grievance redressal facility launched at 60 offices

After launching the ambitious e-nivaran facility for online redressal of taxpayers’ grievances, the Income Tax Department has now opened these windows at its 60 special offices across the country.

The facility will soon be launched at 100 more such special tax offices, called Aaykar Sampark Kendras (ASKs), as there has been a slight delay in its operalisation at a few centres due to certain infrastructure issues.

A taxpayer can register his or her I-T related grievance on the e-nivaran link of the department’s e-filing portal or can himself go to an ASK and register such a complaint. They will have to fill a simple one-page form and they will subsequently be provided with a unique number to follow the progress of the case.

The e-nivaran (electronic solution) system was launched by the Central Board of Direct Taxes (CBDT), the policy making body of the Income Tax department, last year.

Taxpayers can register all complaints related to delay in refunds, filing of e-returns, tax deducted at source (TDS), PAN issues, those pertaining to their assessing officer (AO) or any other issue at this facility.

When e-nivaran was envisaged last year, the official said, it was planned that apart from the online mode the facility will be available to people at the ASKs considering the fact that a number of them do not use the internet medium to conduct their business with the I-T department.

The roll out started sometime back and till now about 60 ASKs have started the facility. 104 more such ASKs will soon have the facility.

The department is also planning to roll out a faster method to obtain a Permanent Account Number, powered by the Aadhaar database, even as a mobile application is being prepared for filing of I-T returns and other services.

The complaints received at the ASKs  will be fed into the system by the operators and the progress on the issue will be monitored online by the department.

The CBDT had early last year launched the unique e-nivaran module which aims to “fast-track taxpayers’ grievance redressal, ensure early resolution by integrating all the online and physical grievances received by the department and keeping track of it until it reaches its logical conclusion”.

It started work on this front after Prime Minister Narendra Modi had flagged the issue of un-resolved taxpayer grievances during his review of the department and had asked the authorities to ensure that steps were urgently taken in this regard so that honest tax paying people did not suffer.

The department took the initiative and recently was awarded a central government award for disposing a record 96 percent grievances or over 20,000 complaints last year.

The Income Tax Department is one of the 20 government organisations’ against whom maximum grievances are received on the Centre’s online public grievances resolution portal, called the Centralised Public Grievance Redress and Monitoring System (CPGRAMS).

As part of these measures, CBDT has also made some changes in the I-T Department’s establishment last year and nominated officials to specifically look into the issues of grievances even as the post of Member (Revenue) in the Board has been re-designated as Member (Revenue and Taxpayer Services) followed by changes in the name and designation of field officers.

Key Features – File Validation Utility (FVU) version 2.150

  • Validation for non-update of Deductee/Collectee records from Annexure I and Annexure ll in TDS/TCS correction statements when Form 26A/27BA has been generated.
    • Deductee/Collectee against which Form 26A/27BA has been generated at Income Tax Department where update will not be allowed on certain fields in Annexure I of Form 24Q, 26Q and 27EQ while submitting correction statement.
      The certain fields are as below:-
      (1) PAN of Deductee/Collectee
      (2) Amount of Payment/Credit
      (3) Total tax Deducted (Tax + Surcharge + Education cess)
      (4) Section code
  • Deductee against which Form 26A/27BA has been generated at Income Tax
    Department where no update or deletion of record will be allowed in Annexure ll of Form 24Q while submitting correction statement.
  • Such Deuctee/Collectee records will be present in the TDS/TCS consolidated file
    with a flag value ‘F’ against the field ‘Mode’ as per specified file format.
  • This is applicable from Financial Year 2007-08 onwards.
  • e-TDS/TCS correction statements received with the changes not desired as per
    above, will be rejected at TDS CPC of Income Tax Department.
  • This version of FVU is applicable with effect from February 23, 2017.

Key Features – File Validation Utility (FVU) version 5.4

  • Validation for “PAN of Landlord” field has been revised for form 24Q-Q4 under Annexure II (i.e. Salary details) from F.Y. 2016-17 onwards.

Existing Validation of structurally valid PAN (for field no. 41, 43, 45 and 47 as per data structure) has been relaxed. These fields may contain any value from the below mentioned when the landlord does not have PAN.
1. GOVERNMENT : This is applicable when landlords are Government organizations (i.e. Central or State).
2. NONRESDENT : This is applicable when the landlords are Non-Residents.
3. OTHERVALUE : This is applicable when the landlords are other than Government organization and Non-Residents.

  • Validation for non-update of Deductee/Collectee records from Annexure I and Annexure ll in TDS/TCS correction statements when Form 26A/27BA has been generated.
  • Deductee/Collectee against which Form 26A/27BA has been generated at Income Tax Department where update will not be allowed on certain fields in Annexure I of Form 24Q, 26Q and 27EQ while submitting correction statement.
    The certain fields are as below:-
    (1) PAN of Deductee/Collectee
    (2) Amount of Payment/Credit
    (3) Total tax Deducted (Tax + Surcharge + Education cess)
    (4) Section code
  • Deductee against which Form 26A/27BA has been generated at Income Tax Department where no update or deletion of record will be allowed in Annexure ll of Form 24Q while submitting correction statement.
  • Such Deuctee/Collectee records will be present in the TDS/TCS consolidated file with a flag value ‘F’ against the field ‘Mode’ as per specified file format.
  • This is applicable from Financial Year 2007-08 onwards.
  • e-TDS/TCS correction statements received with the changes not desired as per above, will be rejected at TDS CPC of Income Tax Department.
  • Incorporation of latest File Validation Utility (FVU) version 5.4 (applicable for TDS/TCS statements pertaining to FY 2010-11 onwards) and FVU version 2.150 (applicable for TDS/TCS statements from FY 2007-08 up to FY 2009-10).
  • This version of FVU is applicable with effect from February 23, 2017.