TDS- defaults - old period ie. F.Y. 2012-2013 etc, etc

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You may receive emails regarding TDS defaults for old financial years, such as FY 2012-13, for forms like 26Q. These emails indicate that the Income Tax Department has identified an issue, leading to a demand notice under Section 156. The attached password-protected default summary details the specific errors, which could include short deduction, late filing, or challan mismatches. It's crucial to review the justification report on TRACES, determine if the demand is valid, and take appropriate action by filing a correction statement or responding to the demand with supporting documents.

T.N.Reddy

T.N.Reddy (Querist)
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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.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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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

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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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.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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09 November 2025 Good luck...

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