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FORM 144 TDS RETURN FILING

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Madan N

4 Points Posted on 23 July 2026

SIR,

MY CLIENT PURCHASED A PROPERTY FROM NRI RECENTLY. THE SELLER APPLIED FOR LOWER DEDUCTION CERTIFICATE IN MAR MONTH. HE GOT "LDC" IN THE SAME MONTH. BUT THE ENTIRE SALE TRANSACTION CARRIED IN JUNE MONTH.

WHEN I TRY TO FILE FORM-144, UNDER DEDUCTEE BREAKUP, IN THE LAST FIELD (AC) ""Certificate numbers of the certificate u/s 395(1)/395(2) issued for lower deduction"" asking for 15 digit numeric number. But in the certificate got u/s197 showing "SO/11032026/826277" which was not fit into the field.

At the time of filing form 13 by the seller, he got a request number "826277".

DUE TO THIS I'M UNABLE TO FILE FORM -144 TDS RETURN.

PLEASE SUGGEST ME- WHAT SHOULD I DOTO RECTIFY THE SAME.

THANKS IN ADVANCE.

Replies (2)

Quick Summary

This discussion addresses a common issue encountered when filing Form 144 for TDS returns after a property purchase from an NRI. The user faced a problem entering the Lower Deduction Certificate (LDC) number, as the format on the certificate (e.g., SO/11032026/826277) did not match the 15-digit numeric field required by Form 144. The suggested solution involves using the TRACES Lower Deduction Validation utility to find the correct system-accepted format for the certificate number, ensuring it can be entered correctly into the form.

Aashok Kumar Sharma

Finance/Compliance Consultant

69558 Points Posted on 24 July 2026

Root Cause: A mismatch between the text format printed on the certificate (SO/11032026/826277) and the strict field validation constraints of the Form 26QB utility.
Actionable Fix: Validate the certificate directly via the TRACES Lower Deduction Validation utility to extract the exact system-accepted format, and ensure you enter the designated numeric sequence recognized by the backend database.