31 July 2014
Dear Sir(s), Is it necessary to quote previous PRN in TDS Return? Please Explain. What will happen if we not quote the same and return processed.
22 July 2025
When filing a TDS return, the PRN (Provisional Receipt Number) is generated when you make a TDS payment using the Challan ITNS 281. This PRN is a unique identifier for that specific payment and helps the Income Tax Department track and reconcile the payments.
Importance of Quoting PRN in TDS Return: Reconciliation of Payment:
The PRN is important because it helps the Income Tax Department reconcile the TDS payment made with the TDS returns filed by the taxpayer.
The TDS return (Form 24Q, 26Q, etc.) requires you to provide this PRN to link the payment of TDS with the return filed.
Ensuring Correct Credit:
If you do not mention the PRN correctly, the TDS credit may not be correctly reflected in the taxpayer's Form 26AS.
This could result in a mismatch between the TDS payment and the details shown in Form 26AS, leading to potential discrepancies, and the taxpayer may face issues when claiming the credit.
Penalty for Non-Compliance:
Non-quoting of PRN can lead to errors in TDS processing and result in notices from the tax department for rectification.
In case the PRN is omitted and the return is processed without it, the taxpayer may face issues like:
Delayed processing of the TDS credit.
Possible penalty or fines due to mismatch in records.
Rejection of the return or request for rectification.
What Happens If PRN is Not Quoted? Return Processing:
If the PRN is not quoted, the TDS return might still be processed, but it can cause mismatches in records, meaning the tax paid may not be linked to the return.
The tax credit might not appear in the taxpayer's Form 26AS immediately.
Rectification Required:
If the PRN is missing, the return may be processed, but the taxpayer will have to correct it by filing a revised TDS return to provide the missing PRN and reconcile the payments correctly.
If a revised return is not filed, the credit for the TDS may not be allowed.
Conclusion: It is necessary to quote the PRN while filing a TDS return to ensure that your TDS payment is properly linked to the return.
Not quoting the PRN could lead to discrepancies, possible issues in claiming the TDS credit, and potential notices from the Income Tax Department.
If the PRN is omitted, you may need to file a revised return to rectify the error.
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