TDS- defaults - old period ie. F.Y. 2012-2013 etc, etc
This query is : Resolved
07 November 2025
Sir, now a days, the following kind of mails are received for old periods:
Defaults have been identified in the Demand Management Request vide Token Number xxxxxxxxxxxx filed by you for Q4 of FY 2012-13 for Form 26Q and processed by Income Tax Department (ITD). Refer attached default summary for further details.
This default summary is password protected. To open the PDF, enter the first four characters of your TAN in capital letters, followed by an underscore (_) and date of filing of regular statement in the format DDMMYYYY. For e.g., if your TAN is ABCD12345E and date of filing of regular statement is 30-Sep-2012, enter password as 'ABCD_30092012'.
then,
Demand is created with the following massage:
Demand Notice u/s 156 on Account of Demand Management Request
what exactly are these massages sir.
Defaults have been identified in the Demand Management Request vide Token Number xxxxxxxxxxxx filed by you for Q4 of FY 2012-13 for Form 26Q and processed by Income Tax Department (ITD). Refer attached default summary for further details.
This default summary is password protected. To open the PDF, enter the first four characters of your TAN in capital letters, followed by an underscore (_) and date of filing of regular statement in the format DDMMYYYY. For e.g., if your TAN is ABCD12345E and date of filing of regular statement is 30-Sep-2012, enter password as 'ABCD_30092012'.
then,
Demand is created with the following massage:
Demand Notice u/s 156 on Account of Demand Management Request
what exactly are these massages sir.
07 November 2025
Key Points about the Email:
Default Identified: The department has found an issue (default) in your TDS statement for the mentioned quarter and form. Defaults identified in Form 26Q for Q4 of FY 2012–13.
Demand Notice u/s 156: This means they have raised a financial demand on account of the identified default. Section 156 refers to a demand notice under the Income Tax Act.
Reason: Likely due to:
• Short deduction or non-deduction of TDS
• Late payment of TDS
• Late filing of TDS return
• Mismatch in challan details
• PAN errors or invalid PANs
• Interest or late fee under section 201(1A) or 234E
Default Summary PDF: The summary, detailing the default, is attached as a PDF and is password protected.
- Password Format:
First 4 letters of TAN in CAPS + "_" + Date of filing in DDMMYYYY
Example: ABCD_30092012
Review the default summary for:
• Section code
• Deductee PAN errors
• Challan mismatch
• Interest or late fee calculations
Default Identified: The department has found an issue (default) in your TDS statement for the mentioned quarter and form. Defaults identified in Form 26Q for Q4 of FY 2012–13.
Demand Notice u/s 156: This means they have raised a financial demand on account of the identified default. Section 156 refers to a demand notice under the Income Tax Act.
Reason: Likely due to:
• Short deduction or non-deduction of TDS
• Late payment of TDS
• Late filing of TDS return
• Mismatch in challan details
• PAN errors or invalid PANs
• Interest or late fee under section 201(1A) or 234E
Default Summary PDF: The summary, detailing the default, is attached as a PDF and is password protected.
- Password Format:
First 4 letters of TAN in CAPS + "_" + Date of filing in DDMMYYYY
Example: ABCD_30092012
Review the default summary for:
• Section code
• Deductee PAN errors
• Challan mismatch
• Interest or late fee calculations
07 November 2025
Login to TRACES
- Go to https://www.tdscpc.gov.in
- Navigate to “Defaults” → “View Defaults”
- Download Justification Report for the relevant quarter.
. Analyze the Justification Report
- Identify whether the demand is:
- Valid: Pay via challan and file correction.
- Incorrect: File a correction statement to nullify the demand.
. Correction Filing
- Use RPU (Return Preparation Utility) and FVU (File Validation Utility) from NSDL.
- File correction for:
- PAN errors
- Challan mapping
- Deduction details
- Upload via TIN-FC or online through TRACES (if eligible).
. Respond to Demand
- If payment is made, update challan details via correction.
- If demand is incorrect, submit online grievance with supporting documents.
- Go to https://www.tdscpc.gov.in
- Navigate to “Defaults” → “View Defaults”
- Download Justification Report for the relevant quarter.
. Analyze the Justification Report
- Identify whether the demand is:
- Valid: Pay via challan and file correction.
- Incorrect: File a correction statement to nullify the demand.
. Correction Filing
- Use RPU (Return Preparation Utility) and FVU (File Validation Utility) from NSDL.
- File correction for:
- PAN errors
- Challan mapping
- Deduction details
- Upload via TIN-FC or online through TRACES (if eligible).
. Respond to Demand
- If payment is made, update challan details via correction.
- If demand is incorrect, submit online grievance with supporting documents.
09 November 2025
Good luck...
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- STCG....................................................
- Supply through E-commerce Operators
- TAN for Partnership
- Sales return eway bill
- Relief u/s Section 89
- AMOUNT RECEIVED UNDER COMPULOSRY ACQUISITION OF AGRICULTURAL LAND
- Is E Way Bill Valid If Transport ID Not Mentioned in PART A But Vehicle details mentioned in PART B
- STCG on ETF gold & silver
- If there is Long term capital gain exists how much total income to be considered
- GST Rate applicable for 0% Food Items sold by an Industrial Caterer
- Section 54F - Exemption on LTCG in 2026 for HP purchased in 2023
- Sales amount in Gstr1
- CG after sale of flat
- E Commerce GSTR1 & 3B how to file
- Nomination of Bank for refund in itr 2
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
