Even if the credit for TDS as claimed in the return matches with the balance as appearing in the Form 26AS, Assessing Officer may still raise a demand for payment of differential amount due to TDS mismatch. The reason for such differences could be as under:
- TAN of deductor was wrongly mentioned
- Name of deductor was not spelt correctly
- Tax deducted by one deductor wrongly included in the amount of tax deducted by another deductor
In case of such TDS mismatch, an assessee can file a rectification request.
Steps to file the rectification request:
Steps to file the rectification request:
- Login to your account in https://incometaxindiaefiling.gov.in
- Go to My Account > Rectification request
- You need the following to fill in the required details:
- PAN
- Assessment Year
- Latest Communication Reference Number (it starts with CPC/Assessment Year/)
- Latest CPC Order date
- Click on Validate to go to next step
- On the next screen, choose ‘Taxpayer is correcting data for Tax Credit Mismatch Only’ from the drop-down box of ‘Rectification Request Type’
- Check from the following relevant boxes for which taxpayer is seeking rectification:
- TDS on salary details
- TDS on other than salary details
- Fill in all the relevant details including details of tax deducted and reported in the return of income filed earlier
- Click on the button of ‘Submit’ to submit the rectification request.
The TDS mismatch may also be due to error in TDS return filed by deductor. In such a situation, you should intimate the deductor about such error and require him to rectify the TDS return.
Source: www.blog.tdsman.com
