Steps for TDS challan verification

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

Let us begin.

What is a TDS challan?

A taxpayer can pay TDS through Challan 281 through any authorised banks for tax collection then you will get a receipt. Then, the bank will upload the challan details to the government via NSDL.

The Income Tax introduced Online Tax Accounting System (OLTAS) to replace the bank’s manual tax collection process. To manage direct tax payments like TDS, banks use OLTAS system.

You can easily verify your TDS payment online. This process happens within 3 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 acknowledgement 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. However, you need to 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.

The same can also be addressed to the Regional Office of RBI.

Challan Identification Number (CIN) has three parts, and they are:

  • 7 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 for TDS challan verification

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

  1. Visit and click on Challan Status Enquiry under Services.
  2. Here, select either
    • CIN based view
    • TAN based view

CIN based View

Enter CIN and amount (optional) details to view the following details:

  1. BSR Code
  2. Date of Deposit
  3. Challan Serial Number
  4. Major Head Code with description
  5. Minor Head Code with description
  6. Assessment Year
  7. TAN/PAN
  8. Name of Tax Payer
  9. Received by TIN on (i.e. date of receipt by TIN)
  10. 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:

  1. Challan Tender Date (Date of Deposit)
  2. Challan Serial Number
  3. Received Date (Received by TIN)
  4. Major Head Code
  5. Minor Head Code
  6. Nature of Payment
  7. 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.

However, the deductor can contact the bank branch after 7 working days [from the counterfoil date] if:

  • The details are missing
  • Details shown are incorrect
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 :

  1. The correction process will be applicable only for physical challans when paid in cash at the bank.
  2. Applicable only for challans deposited after 1st September 2011.
  3. If the taxpayer request any correction after the specified time limit, the bank will reject it.
  4. The challans deposited in the month of September 2011 can be corrected within 45 days from the challan deposit date.
  5. The fields that can be corrected for these challans are as below:
  • Assessment year
  • 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
  1. Any correction in challan paid through online mode (e-payment) is possible only by the concerned authority.
  2. So, the taxpayer has to contact the concerned authority for any such correction.
  3. The concerned authority is the Assessing Officer (AO) from the Income Tax Department (ITD).
  4. To know more about Challan Correction process, click here.

Challan Status Inquiry

The taxpayers can know the status of their challan in the TIN website. Thus, they can confirm whether the tax paid had been properly accounted in their name. The collecting banks can also inquire about their uploaded challan and its status. Here

Conditions for TDS correction

Banks can only make changes in the challan under the following conditions:

  1. Name Correction 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 match the name in 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 the Government Account.
  5. For a single challan, correction is allowed only once. However, where the first correction request is made only for amount, a 2nd correction request will be allowed for correction in other fields.
  6. No partial acceptance of change correction request. If they pass the validation, all the changes requested will be allowed, if not, no changes will be allowed.

Procedure for TDS challan correction

  • The taxpayer has to submit the request form for correction (in duplicate) to the related bank branch.
  • The taxpayer has to attach the copy of original challan counterfoil.
    PAN Card copy should be attached (for correction in Form 280, 282, 283).
  • The original authorization with the seal of the non-individual taxpayer is to be attached to the request form for correction of payments made by a taxpayer (other than an individual).
  • 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 queries, write to us in the comment section below.

You can also see how to enter challan details in Saral TDS: