Steps for TDS challan verification

Hello and welcome. In this post, we will discuss how to verify a paid challan and the steps for TDS challan verification.

Let us begin.

The TDS challan will come into the picture once the Deductor makes the payment of tax to the bank. On receipt of the amount, the bank will upload the challan details to the government via NSDL. This process happens within three working days through OLTAS (Online Tax Accounting System) return.

The deductor has to cross-verify the details like the amount and CIN uploaded by the receiving bank to NSDL.

What is CIN?

CIN [Challan Identification Number] is the acknowledgment to identify the tax payment. Also, quoting CIN in the return is a must as proof of payment and also for any further inquiry.

Hence, you make sure that CIN is well displayed on the counterfoil received after the tax is paid.

Each payment will receive a separate CIN. Contact the Bank Branch Manager if the CIN on the counterfoil is incorrect. If the manager is unable to find a solution for the issue, raise a complaint to the Bank Regional Manager.

Same can also be addressed to the Regional Office of RBI.

Challan Identification Number (CIN) has three parts. They are:

  • Seven digit BSR code of the bank branch where tax gets deposited
  • Date of Deposit (DD/MM/YY) of tax
  • Serial Number of Challan

Example of CIN: 000076202020832

Steps to verify the challan:

Challan verification is possible either with the TAN or CIN given by the bank for each challan.

  1. Visit www.tin-nsdl.com and click on Challan Status Enquiry under Services.
  2. Here select either
    • CIN Based View: Enter CIN and amount (optional) details to view the following details:
      • BSR Code
      • Date of Deposit
      • Challan Serial Number
      • Major Head Code with description
      • Minor Head Code with description
      • Assessment Year
      • TAN/PAN
      • Name of Tax Payer
      • Received by TIN on (i.e. date of receipt by TIN)
      • Amount of Challan & Confirmation that the amount entered is correct (if entered)
    • TAN based View: Provide TAN and financial year details to view the following details:
      • Challan Tender Date (Date of Deposit)
      • Challan Serial Number
      • Received Date (Received by TIN)
      • Major Head Code
      • Minor Head Code
      • Nature of Payment
      • Amount of Challan & Confirmation that the amount entered is correct (if entered)

Deductor can consider the result obtained, irrespective of the details in the challan given by the bank. The Deductor can contact the bank branch after 7 working days [from the counterfoil date] in case:

  • the details are missing
  • the details shown are incorrect

Correction in OLTAS challan:

NSDL will receive tax collection data as uploaded by the bank. NSDL is not permitted to carry out any changes in the data sent by the bank to TIN.

In case any OLTAS uploaded information is wrong, the deductor has to contact the concerned bank branch. He/She can get it rectified within the specified period.

The taxpayer can correct the respective fields by contacting the bank in the given period as shown below:

SI. No. Type of Correction Period for Correction Request
1 PAN/TAN Within 7 days from challan deposit date
2 Assessment Year Within 7 days from challan deposit date
3 Total Amount Within 7 days from challan deposit date
4 Major Head Within 3 months from challan deposit date
5 Minor Head Within 3 months from challan deposit date
6 Nature of Payment Within 3 months from challan deposit date

Note :

  • The above said correction process will be applicable only for physical challans when paid in cash at the bank.
  • This will be applicable only for challans deposited after 1st September 2011.
  • Any correction request by the taxpayer after the specified time limit will be rejected by the bank.
  • The challans deposited in the month of September 2011 can be corrected within 45 days from the challan deposit date. The fields that can be corrected for these challans are as below;
    1. TAN/PAN
    2. Assessment year
    3. Amount of challan
  • Type of Correction and person permitted to do such corrections is as below;
SI. No. Type of Correction Performed by
1 PAN/TAN Assessing Officer
2 Assessment Year Assessing Officer
3 Total Amount Bank
4 Major Head Assessing Officer/Bank
5 Minor Head Assessing Officer
6 Nature of Payment Assessing Officer
7 Name Bank
  • Any correction in challan paid through online mode (e-payment) is possible only by the concerned authority.
  • The taxpayer has to contact the concerned authority for any such correction.
  • The concerned authority is the Assessing Officer (AO) from Income Tax Department (ITD).
  • To know more about Challan Correction process, click here.

Conditions for such correction:

The changes can be made by the banks, subject to following conditions:

  1. Correction in Name is not allowed.
  2. Any combination of correction of Minor Head and Assessment Year together is not allowed.
  3. PAN/TAN correction is allowed only when the name in the Challan matches the name as per the new PAN/TAN.
  4. The change of amount will be permitted only if the amount for change is not different from the amount actually received by the bank and credited to Government Account.
  5. For a single challan, correction is allowed only once. However, where first correction request is made only for amount, a 2nd correction request will be allowed for correction in other fields.
  6. There will be no partial acceptance of change correction request. Either all the changes will be allowed, if they pass the validation, or no change will be allowed even if any one of the change fails the validation test.

The procedure of correction:

  1. The tax-payer has to submit the request form for correction (in duplicate) to the related bank branch.
  2. The tax-payer has to attach the copy of original challan counterfoil.
  3. The copy of PAN Card has to attach for correction in challans Form 280, 282, 283.
  4. The original authorization with the seal of the non-individual taxpayer is to attach to the request form for correction of payments made by a taxpayer (other than an individual).
  5. A separate request form is given for each challan.

This brings us to the end of this post on TDS challan verification. If you have any questions or comments, please write them below.

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