for error – free TDS returns has been given below:
Deduction/ Collection of Tax at Correct Rates.
Timely Deposit of Tax Deducted at Source.
Accurate Reporting of data related to tax deductions/ collections
Submission of TDS Statements within the due dates.
Verification and Issuance of TDS Certificates within time.
6. CPC (TDS) is now sending “Intermediate Default Communication” for
PAN Errors and Short Payments, which can be corrected during the interim period
of a week of filing TDS Statements, before CPC (TDS) proceeds with computing
Defaults for the relevant statement.
7. User-friendly Online Correction facility can be used for
Correction of Deductees, Tagging Unmatched Challans and Payment of Fees/ Interest.
(Please navigate to Defaults tab to locate Request for Correction from the
drop-down menu. For any assistance, please refer to the e-tutorial available on
8. Aggregated TDS Compliance Report assists the PAN of the Deductor
to administer TDS Defaults for associated TANs and to take appropriate action.
9. The Deductor’s Dashboard provides you all necessary information to
assist you in “Compliance Self-Assessment” and to take appropriate action.
10. Non-filing Self-declaration can be made by navigating to
Statements / Payments menu and submit details under Declaration for Non-Filing
11. PAN Verification and Consolidated TAN – PAN File facility on
TRACES can be used for verifying the deductees.
12.The Conso Files and Justification Reports downloaded from TRACES
help you to identify errors in submission of revised Quarterly TDS Statements.