TDS SHORT DEDUCTION DUE TO PAN INOPERATIVE
This query is : Resolved
12 September 2025
Is there an online facility available for correcting TDS short deduction defaults caused by an inoperative PAN?
12 September 2025
The Income Tax Department has issued recent circulars (CBDT Circular No. 9/2025) providing relief for TDS/TCS defaults that occurred because of inoperative PANs, especially if the PAN was subsequently made operative. If a deductor receives a demand notice because the PAN was inoperative at the time of deduction but was made active later, they may not have to pay penalties or higher TDS rates for eligible transactions.
12 September 2025
TDS deductors can use the TRACES portal (www.tdscpc.gov.in) to submit correction statements for defaults resulting from PAN errors or inoperative PANs. The steps typically include:
Logging in to the TRACES website with the user ID, password, and TAN.
Navigating to the 'Defaults' tab.
Selecting 'Request for Correction' and entering required details. (Enter details such as the financial year, quarter, form type (24Q, 26Q, 27Q, 27EQ), and the latest accepted token number.)
Submitting the correction request online, which can be done with or without a digital signature.
Logging in to the TRACES website with the user ID, password, and TAN.
Navigating to the 'Defaults' tab.
Selecting 'Request for Correction' and entering required details. (Enter details such as the financial year, quarter, form type (24Q, 26Q, 27Q, 27EQ), and the latest accepted token number.)
Submitting the correction request online, which can be done with or without a digital signature.
19 September 2025
Good Luck...
20 September 2025
Sir,
Thanks for your reply.
I have completed the tds correction online.
Thanks for your reply.
I have completed the tds correction online.
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20 September 2025
Glad to learn that your problem got solved...
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