Tds u/s 194c
This query is : Resolved
31 December 2014
I have received following TDS intimation:-
Challan Mismatch/Challan Overbooked/PAN Error have been identified in the preliminary check of Regular statement filed by you for Quarter Q1 of F.Y 2014-15 for Form 26Q.
Your statement has been put on hold. You can apply online correction within 7 days to avoid potential defaults of Short Payment and PAN Error.
In case you do not avail this opportunity the statement would be processed with TDS defaults on account of Challan Mismatch/Challan Overbooked/PAN Error.
Justification Report & Consolidated TDS file will be available only after complete processing of TDS statement.
Kindly tell me what to do now??
Challan Mismatch/Challan Overbooked/PAN Error have been identified in the preliminary check of Regular statement filed by you for Quarter Q1 of F.Y 2014-15 for Form 26Q.
Your statement has been put on hold. You can apply online correction within 7 days to avoid potential defaults of Short Payment and PAN Error.
In case you do not avail this opportunity the statement would be processed with TDS defaults on account of Challan Mismatch/Challan Overbooked/PAN Error.
Justification Report & Consolidated TDS file will be available only after complete processing of TDS statement.
Kindly tell me what to do now??
31 December 2014
Apply for online correction within 7 days and correct the return.
31 December 2014
you can correct with in seven day for that you have to use digital signature.
01 January 2015
But online correction is not possible becoz i am not registered on traces.
I make a call to helpline no. for this then they said that i am unable to registered becoz there are only nil challans in my statement.
Now what should i do??
I make a call to helpline no. for this then they said that i am unable to registered becoz there are only nil challans in my statement.
Now what should i do??
01 January 2015
Register on traces which is simple request for correction and correct the return.
Registration link.
https://www.tdscpc.gov.in/app/dedregs1.xhtml
Registration link.
https://www.tdscpc.gov.in/app/dedregs1.xhtml
01 January 2015
I am trying to registered but following error is occoured:-
Invalid Details could be because of
i. TAN Not Available in TAN MASTER OR
ii. All the statements filed for Financial Year 2009-10 and onwards are in cancelled state OR
iii. All the statements filed for Financial Year 2009-10 and onwards are NIL Statements (having ALL challans with amount=0)
Invalid Details could be because of
i. TAN Not Available in TAN MASTER OR
ii. All the statements filed for Financial Year 2009-10 and onwards are in cancelled state OR
iii. All the statements filed for Financial Year 2009-10 and onwards are NIL Statements (having ALL challans with amount=0)
01 January 2015
Check your TAN in the following link.
http://india.gov.in/search-tax-deduction-account-number-online
http://india.gov.in/search-tax-deduction-account-number-online
03 January 2015
I have challans with NIL amount only. So this may be a reason for not registration.
03 January 2015
If you have paid the amount check with your bankers challan correction also possible. Check whether challan No. is correct.
03 January 2015
Kindly tell me how to show the nil challan in return. I have file tds return with nil challan so how there can be challan mismatch intimation.
02 August 2025
It seems you're facing an issue related to **TDS Return filed under Section 194C** for **Q1 of FY 2014-15** (Form 26Q), and have received a notice stating **"Challan Mismatch / Overbooked / PAN Error"**. You're unable to correct it online because you **only filed NIL challans**, and thus cannot register on TRACES.
Let me break this down and guide you step-by-step on what you can do.
---
## 🔍 Understanding the Issue
* You **filed a TDS return with NIL challan** (i.e., no tax was actually paid/deducted).
* Even so, the TDS-CPC system has raised **preliminary check issues**, possibly due to:
* **Incorrect PAN of deductees**
* **Challan overbooking** (claiming more amount than the challan actually has)
* Or a **mismatch with challan details** (even if NIL)
* Since **all challans have ₹0**, the TRACES portal won't allow you to register — this is by design.
---
## ✅ What You Can Do
### 1. **Recheck Your TDS Return**
Verify the following in your original return:
* Did you **report any deductee records** with TDS deducted, even though the challan amount was NIL?
* If yes, this causes a **"Short Payment"** error — because TDS is shown as deducted, but **no challan backs it**.
* If the return includes **deductee rows with non-zero TDS** under a NIL challan, this will create **challan mismatch** errors.
### 2. **If There Is an Error in the Return**
You must **revise your TDS return** with either of the following:
* **Delete** the deductee entries that show TDS deducted
* OR **correct the challan details** (if there actually was a payment)
But since you're not able to **register on TRACES** to do this online, your options are:
---
## 🛠️ Option 1: File a Revised Return via RPU (without using TRACES)
Use the **Return Preparation Utility (RPU)** and **File Validation Utility (FVU)** provided by **NSDL (now Protean)**:
### Steps:
1. Download latest [RPU and FVU](https://www.tin-nsdl.com/services/etds-etcs/eTDS-file-validation-utility.html)
2. Open your **Consolidated TDS file** (if you have one) OR use the same input file
3. **Correct** the deductee entries and/or challan info
4. Validate and generate the **.FVU file**
5. Submit the **corrected return (26Q)** at your nearest **TIN-FC** or via your **eTDS software** (if you use one)
---
## 🛠️ Option 2: Use a PAN-enabled Digital Signature (DSC) and Request Correction
If you're somehow able to obtain a **valid DSC** and have access to any **non-NIL return**, you can:
* Use **another quarter's return** (with a non-zero challan, if available) to register on TRACES
* Once registered, request **online correction** for Q1 return
---
## 🧾 Option 3: Contact CPC-TDS with Evidence
If you're unable to take action online or offline, you can:
* Write an email to **[contact@tdscpc.gov.in](mailto:contact@tdscpc.gov.in)**
* Explain your case clearly (as you have done here)
* Mention that your return had only NIL challans and you're unable to register for correction
* Attach:
* Copy of the TDS return acknowledgement
* Screenshot of TRACES registration error
* Any bank challan proof (if exists)
They may unblock or guide you toward a manual resolution.
---
## 🧠 Summary
| Situation | Solution |
| ------------------------------------------- | ---------------------------------------------------------------- |
| Filed NIL challan with deductees | File **revised return** removing deductees or correcting challan |
| Can’t register on TRACES due to NIL challan | Use NSDL’s **RPU/FVU** to revise, or contact CPC |
| Received error despite proper NIL return | Email CPC with details and proof |
---
Let me know if you can share the contents of your original **TDS return summary** — I can guide you more specifically.
Let me break this down and guide you step-by-step on what you can do.
---
## 🔍 Understanding the Issue
* You **filed a TDS return with NIL challan** (i.e., no tax was actually paid/deducted).
* Even so, the TDS-CPC system has raised **preliminary check issues**, possibly due to:
* **Incorrect PAN of deductees**
* **Challan overbooking** (claiming more amount than the challan actually has)
* Or a **mismatch with challan details** (even if NIL)
* Since **all challans have ₹0**, the TRACES portal won't allow you to register — this is by design.
---
## ✅ What You Can Do
### 1. **Recheck Your TDS Return**
Verify the following in your original return:
* Did you **report any deductee records** with TDS deducted, even though the challan amount was NIL?
* If yes, this causes a **"Short Payment"** error — because TDS is shown as deducted, but **no challan backs it**.
* If the return includes **deductee rows with non-zero TDS** under a NIL challan, this will create **challan mismatch** errors.
### 2. **If There Is an Error in the Return**
You must **revise your TDS return** with either of the following:
* **Delete** the deductee entries that show TDS deducted
* OR **correct the challan details** (if there actually was a payment)
But since you're not able to **register on TRACES** to do this online, your options are:
---
## 🛠️ Option 1: File a Revised Return via RPU (without using TRACES)
Use the **Return Preparation Utility (RPU)** and **File Validation Utility (FVU)** provided by **NSDL (now Protean)**:
### Steps:
1. Download latest [RPU and FVU](https://www.tin-nsdl.com/services/etds-etcs/eTDS-file-validation-utility.html)
2. Open your **Consolidated TDS file** (if you have one) OR use the same input file
3. **Correct** the deductee entries and/or challan info
4. Validate and generate the **.FVU file**
5. Submit the **corrected return (26Q)** at your nearest **TIN-FC** or via your **eTDS software** (if you use one)
---
## 🛠️ Option 2: Use a PAN-enabled Digital Signature (DSC) and Request Correction
If you're somehow able to obtain a **valid DSC** and have access to any **non-NIL return**, you can:
* Use **another quarter's return** (with a non-zero challan, if available) to register on TRACES
* Once registered, request **online correction** for Q1 return
---
## 🧾 Option 3: Contact CPC-TDS with Evidence
If you're unable to take action online or offline, you can:
* Write an email to **[contact@tdscpc.gov.in](mailto:contact@tdscpc.gov.in)**
* Explain your case clearly (as you have done here)
* Mention that your return had only NIL challans and you're unable to register for correction
* Attach:
* Copy of the TDS return acknowledgement
* Screenshot of TRACES registration error
* Any bank challan proof (if exists)
They may unblock or guide you toward a manual resolution.
---
## 🧠 Summary
| Situation | Solution |
| ------------------------------------------- | ---------------------------------------------------------------- |
| Filed NIL challan with deductees | File **revised return** removing deductees or correcting challan |
| Can’t register on TRACES due to NIL challan | Use NSDL’s **RPU/FVU** to revise, or contact CPC |
| Received error despite proper NIL return | Email CPC with details and proof |
---
Let me know if you can share the contents of your original **TDS return summary** — I can guide you more specifically.
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