Query on PAN & TAN

This query is : Resolved

Sumit Deb (Querist)
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25 July 2011 Please let me know the following:

1. I am a salaried person. My I-T ward/circle as per PAN welcome letter (issued in 2004) and as per incometaxindiaefiling.gov.in website, don't match. Since 2004-'05 I-T return, I am mentioning the ward/circle as mentioned in PAN welcome letter. But, few days back I incidentally noticed that e-filing site shows different ward/circle for me. Please clarify which ward/circle to mention in my I-T return this year. FYI, my employer & employment location have changed twice in the last 7 years.

2. In e-filing site, I can't find the Bank TAN, mentioned in my Bank TDS certificate and Form 26AS. I am wondering if the problem lies with e-filing database or with the bank. If the TAN is indeed wrong, will quoting this TAN (in TDS section of ITR form) adversely affect my return processing (including refund)?

Sumit Deb

Sumit Deb (Querist)
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26 July 2011 Can anyone please answer the above questions?

Thanks,
Sumit

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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10 August 2024 ### **Query on PAN & TAN**

#### **1. Discrepancy in I-T Ward/Circle**

**Situation:**
- Your PAN welcome letter issued in 2004 mentions a certain Income Tax ward/circle.
- The e-filing website shows a different ward/circle.

**Clarification:**

**Which Ward/Circle to Mention in Your I-T Return:**
- **Current Ward/Circle:** You should use the ward/circle that is currently shown on the [Income Tax e-filing website](https://incometaxindiaefiling.gov.in). The ward/circle details on this site are updated and reflect the most recent jurisdiction as per the latest records maintained by the Income Tax Department.
- **Consistency with e-Filing Records:** Since your employment location and employer have changed, the jurisdiction might have been updated in the Income Tax Department's records. Using the current ward/circle from the e-filing site ensures that your tax return is filed with the correct jurisdiction, which helps in avoiding potential issues or mismatches in future.

**Action Steps:**
1. **Verify Details:** Log in to the [e-filing portal](https://incometaxindiaefiling.gov.in) and confirm your ward/circle as per the latest details provided.
2. **Update Records:** If there is still a discrepancy or if you believe your ward/circle should be updated, consider contacting the Income Tax Department for clarification or rectification.

#### **2. Issue with Bank TAN on e-Filing Site**

**Situation:**
- The TAN mentioned in your bank TDS certificate and Form 26AS does not appear on the e-filing site.

**Clarification:**

**Impact of Incorrect TAN on ITR Processing:**
- **Accuracy of TAN:** Ensure that the TAN mentioned in your TDS certificate and Form 26AS is correct. If it’s missing or incorrect on the e-filing site, it could be due to a discrepancy in the bank’s reporting or an issue in the e-filing database.
- **Potential Issues:** If you quote an incorrect TAN in the TDS section of your ITR, it could lead to delays or issues in processing your return, including the refund. The system might not be able to correctly match the TDS credit with your PAN.

**Action Steps:**
1. **Verify with the Bank:** Contact your bank to confirm the TAN and ensure that they have reported it correctly.
2. **Cross-Check with Form 26AS:** Review your Form 26AS carefully to verify the TAN reported there. This form reflects the TDS details as per the records of the Income Tax Department.
3. **Correction:** If the TAN on your TDS certificate or Form 26AS is incorrect, ensure that the bank corrects it and updates it in their records. For any discrepancies, you might need to follow up with both the bank and the Income Tax Department.

**To Summarize:**
- **Ward/Circle:** Use the ward/circle as per the [e-filing site](https://incometaxindiaefiling.gov.in) for accurate filing.
- **TAN:** Ensure the TAN quoted in your return matches the one in your TDS certificate and Form 26AS. Verify with your bank if necessary and correct any discrepancies promptly.

Taking these steps will help ensure that your ITR is filed correctly and processed smoothly without any issues related to jurisdiction or TAN discrepancies.

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