TRACES : Download Form 24Q, 26Q, 27Q Justification Report

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Sakshi Shah

TDS
TDS Returns & Forms
TRACES
TRACES Utility

TRACES is the online portal for filing TDS Returns, correction of TDS Returns and downloading TDS documents. When the income tax department issues a TDS Demand Notice to the assessee, it does not mention the errors or mistakes in the TDS Return. To view the details of these errors, the assessee should download a Justification Report from the TRACES account. Justification Report contains details of defaults or errors while processing the TDS Return filed by the deductor. To download a justification report, it is necessary that the status of the submitted return should be ‘Processed with Default‘. Once you view the errors, file a correction TDS return to rectify the same.

File TDS Return
File TDS Return 24Q, 26Q, 27Q, 26QB, 26QC
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File TDS Return
File TDS Return 24Q, 26Q, 27Q, 26QB, 26QC
[Rated 4.8 stars by customers like you]

Steps to Download Justification Report from TRACES Portal

  1. Log into TRACES

    Log in to TRACES – Enter User Id, Password, TAN or PAN and captchaTRACES - Form 26QB / 26QC Correction E-Verify - Login to TRACES

  2. Navigate to Request for Justification Report Download

    Go to Defaults > Request for Justification Report DownloadTRACES - Request for Justification Report

  3. Select Financial Year, Quarter and Form Type

    Select the Financial Year, Quarter and Form Type for which you want to download the Justification Report. Click on ‘Go’ TRACES - Select Financial Year, Quarter, Form Type

  4. Select either of the following for KYC validation:

    1. Digital Signature Support KYC validation – Select if you want to use KYC validation using DSC
    2. Normal KYC Validation (without Digital Signature) – Select if you want to use KYC validation without using DSC

  5. Option 1: KYC Validation using DSC

    Select the Financial Year, Quarter and Form Type for KYC validation using DSC. Click on “Validate DSC” TRACES - Select Financial Year, Quarter, Form Type for DSC KYC Validation

  6. Enter the password of DSC and click on ‘ok’. Select the DSC certificate and click on ‘Sign.’ Enter the following details:

    1. Enter the Token number of the TDS Return filed for the Financial Year, Quarter and Form Type selected in Step 5 above
    2. Select the checkbox for Nil Challan or Book Adjustment
    3. Enter the challan details – BSR Code, challan serial number, challan amount, date on which tax is deposited
    4. Enter unique PAN-Amount combination – Enter PAN as entered in TDS Return and amount deposited
    5. Click on Proceed
    Note: Enter the details of the latest TDS return or TDS correction return filedTRACES - Enter Token Number

  7. Success Message

    Success page will appear on the screen once the KYC details are validated. Click on ‘Request for Justification Report Download

  8. Option 2: Normal KYC Validation without using DSC

    Select the Financial Year, Quarter and Form Type for KYC validation without using DSC and enter the Authentication Code if you have finished the validation earlier and you have the authentication code. Enter the following details:
    1. Enter the Token number of the TDS Return filed for the Financial Year, Quarter and Form Type selected in Step 5 above
    2. Select the checkbox for Nil Challan or Book Adjustment
    3. Enter the challan details – BSR Code, challan serial number, challan amount, the date on which tax is deposited
    4. Enter unique PAN-Amount combination – Enter PAN as entered in TDS Return and amount deposited
    5. Click on ProceedTRACES - Registration_Enter Challan details

  9. Success Message

    The success page will appear on the screen once the KYC details are validated. Copy the Authentication Code and paste it in the blank box. Click on ‘Request for Justification Report DownloadTRACES - Enter Authentication Code & Request for Justification Report

  10. Download the file

    The request number will appear on the screen. You can download the file from tab ‘Downloads’ TRACES - Request Number for Justification Report Download

  11. Navigate to Requested Downloads

    Enter the Request Number or Request Date or View All. Select the applicable row. If the status is ‘Available‘, click on the download buttonTRACES - Download Justification Report

  12. Password to unzip file

    Click on HTTP Download button to download the file. A zip file is downloaded. The password to unzip the file is ‘JR_TAN_Form Type_Quarter_FY‘, e.g, JR_AAAAA1235A_24Q_Q3_2010-11. This will save the Justification Report as a text file.

  13. Navigate to Requested downloads

    Go to Downloads > Requested Downloads. Click on the ‘Click here’ button to download the TRACES UtilityTRACES - Download TRACES Utility

  14. TRACES justification report utility

    Enter the Verification Code on the next screen. Click on TRACES Justification Report Utility to download itTRACES - Download Justification Report Utility

  15. Extract the zip file into an excel.

    Follow the steps to convert text file of justification report into excel:
    1. the excel file and click on Enable Content to enable macros
    2. Select the Justification Report text file
    3. Select the folder to save the output excel file
    4. Click on button ‘Generate Report’
    5. The text file will be converted into excel spreadsheet and saved in the selected folderTRACES - Download Justification Report in Excel

FAQs

How do I view the Justification Report in Excel?

To view the justification report in an excel format:
1. Download Justification Report in text file from TRACES
2. Download ‘TRACES Justification Report Utility V 2.2’ from TRACES
3. Convert text file into excel using the utility

I have received a TDS demand notice. What should I do?

The tax department can issue a TDS demand notice for defaults like short payment, short deduction, interest on late deduction, additional late filing fee etc. The TDS demand notice does not mention the default or error. To view the details of the notice, you should download a Justification Report from TRACES. You can then file a correction return to rectify the errors.

What are the different ‘Request Status’ to download the Justification Report on TRACES?

1. Submitted – Successful submission, Request in processing
2. Available: Justification Report available for Downloading
3. Disabled: Duplicate request submitted for downloading
4. Failed: User is advised to contact CPC(TDS)
5. Not Available: Statement processed without default

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