Error of Tax Applicability while confirming corrections in 26 QB

Purchased property as an Individual from a corporate seller. The payment is to be made in instalments.While filling 26 QB form mistake was committed in mentioning the amount of instalment. The correction was done through Traces site and while confirming the correction the error has come as ";Tax Applicability mismatched with the PAN of Buyer'". In the Tax Applicability the corporate showing. please guide to resolve my issue.
Replies (33)
Quick Summary
This discussion addresses a common error encountered when correcting Form 26QB, specifically the 'Tax Applicability mismatched with the PAN of Buyer' error. Users are reporting that the system auto-selects 'Corporation Tax (0020)' based on the seller's PAN, even when the buyer is an individual. The primary solution identified involves changing the 'Major Head' to '0021' (Income Tax Other than Companies) during the correction process. While some users found success by clearing browser cache or switching browsers (like to Chrome), others faced persistent issues and sought help from the TRACES helpline. The core problem seems to stem from the initial form auto-selecting the incorrect major head for individual buyers.

Kindly confirm the challan payment which you done, have you selected Major head code as Tax on Companies. As your seller is corporate, so Tax on Companies is applicable.
if selected Tax on other than companies then challan code correction require to be done.
In challan, tax code as 'Corporate' major head is selected
Your Corporate person is resident or non resident.
if seller is non resident then TDS rate 20% is applicable.
It is resident. the problem related to major head selection while correcting details in 26QB through Traces.
Select Tax Applicability as Income Tax Other than companies,
As buyer tax applicability is filled not seller in 26QB.
But as per originally filled 26 QB and Form 16 B, the tax applicability is mentioned as Corporate i.e. applicable to Seller.
Tax Applicability is verified of buyer not seller, you can verify the 26QB User manual available at income tax site.
Tax applicability is auto updated while filing the form.

Refer Attached Document and Inserted Note in red mark.

@ Pramod, i am facing the same problem. The major head is auto selected as "Corporation Tax (0020)" based on the PAN of the seller. But when i need to make a correction, it fails on the confirmation page stating "Major Head does not correspond to the Category of PAN of Buyer". 

How were you able to resolve this issue if you have ?

@ Pramod, @ Rohan - Any solution found for this? Facing the same issue while filing for correction. Originally system auto selected 0020 but now while correction it fails with error "Major Head does not correspond to the Category of PAN of Buyer".

@ Nikhil, i called the Traces helpline for the same and they mentioned that the major head should be 0021 only while making the correction as our PAN is that of an individual. 

I asked them the same thing regarding the major head being auto selected and they mentioned that it could be a UI related thing on the ITR portal for which they should be contacted separately.

In any case i was able to submit the correction after selecting 0021 on Traces and it was been approved by AO as well. 

Thanks Rohan. Much appreciate your help.

Hello,

I'm facing the same problem. So I contacted the TRACES helpline. They advised me to change Major Head to 0021. But it didn't work. So they asked me to mail the screenshot. In reply to the mail they again advised to go with 0021 and share the screenshot again. But it didn't work out, so I've again sent a mail and now waiting for the solution.

-Shridhar Kher 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 25 October 2026
Article Intern (CA Articleship)

Arpan Bohra & Co

Hyderabad

CA Inter

View Details
Company
10 November 2026
Direct Tax Manager

CAAQ CONSULTANCY PVT LTD

New Delhi

CA Final

View Details
Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details
Company
ARTICLESHIP 22 October 2026
Articleship intern

Srinath Manikanta

Hyderabad

CA Inter

View Details
Company
Featured 07 November 2026
Chartered Accountant

DPV & Associates

Chennai

CA

View Details
Company
24 October 2026
CA Industrial Trainee

Fytomax Nutrition Private Limited

Aurangabad

CA Inter

View Details