20 June 2012
Provisional (P) - Only for TDS/TCS affected by Government deductors. Provisional tax credit is effected on the basis of TDS/TCS statements filed only. On verification of the payment details by the Pay & Accounts Officer (PAO), status will change to Final (F).
Unmatched (U) - Deductors have not deposited the taxes or have furnished incorrect particulars of tax payment. Final credit will be reflected only when the payment details in the bank match with the details of deposit in the TDS/TCS statement.
Final (F) - In case of non-Government deductors, payment details of TDS/TCS deposited in bank by the deductor have matched with the payment details mentioned in the TDS/TCS statement filed by the deductor.
In case of Government deductors, details of TDS/TCS booked in Government account have been verified by the Pay & Accounts Officer (PAO).