TRACES: Verify TDS Certificate

Every person deducting tax at source is required as per Section 203 to furnish a certificate to the payee to the effect that tax has been deducted along with certain other particulars. This certificate is usually called the TDS certificate. Hence, it is important to verify the validity of the TDS certificate. An individual receives 4 types of TDS certificates in a financial year. They are as Form 16, 16A, 16B, and 16C.

While a Deductor can download TDS Certificate from TRACES, the Deductee can verify the details of the TDS Certificate from TRACES. It is important to understand how this entire process works.

  • The deductor makes the payment to the Deductee after deducting TDS under relevant section (194C, 194J, 194H, 194IA, 194I, 194A, 192, 194IB)
  • Therefore, deductor deposits the TDS with the Income Tax Department
  • Hence, the deductor files the relevant TDS Return Form (24Q, 26Q, 27Q, 27EQ)
  • Deductor issues a TDS Certificate to the Deductee (Form 16, Form 16A, Form 16B, Form 16C, Form 16D)
  • Deductee claims the TDS credit while filing the Income Tax Return
To view or download Form 26AS, it is not mandatory to create an account on the TRACES portal. You can log in to your account on the Income Tax e-Filing portal to view or download the same
Tip
To view or download Form 26AS, it is not mandatory to create an account on the TRACES portal. You can log in to your account on the Income Tax e-Filing portal to view or download the same

Steps to Verify TDS Certificate on the TRACES Portal

Time needed: 5 minutes.

  1. Log into your Account.

    Visit the incometaxefiling to Login to your Account

  2. Select the option from the dashboard

    Navigate to the “My Account” drop-down list on the dashboard and select the “View Form 26AS” Option.

  3. Confirm” option

    Click on the “Confirm” to move to the TRACES portal.

  4. Agree and Proceed

    Agree to the terms by clicking on the check-box and click on the “Proceed” option when the pop-up appears.

  5. Select the “Verify TDS Certificate” Option

    From the “View/Verify Tax Credit” drop-down list on the dashboard select the “Verify TDS Certificate” option

  6. Fill in the details

    Thus, we move to the verification page of the TDS Certificate. Enter the following details in their respective fields:
    TAN of Deductor
    – TDS Certificate Number
    – Assessment Year
    – Source of Income
    – TDS Amount Deducted as per the Certificate (INR)

  7. Click on the “Validate” option.

    Hence, once the required details have been entered, click on “Validate”
    If the TDS certificate received by you is valid, then the website will show the same result. However, if the website shows that the TDS certificate is not valid, then you must contact the tax deductor and ask for a valid TDS Certificate.

FAQs

I have not received a TDS certificate from the deductor. Can I claim TDS in my return of income?

​​Yes, the tax credit, in this case, will be reflected in your Form 26AS and, hence, you can check Form 26AS and claim the credit of the tax accordingly. However, the claim of TDS to be made in your return of income should be strict as per the TDS credit being reflected in Form 26AS. If there is any discrepancy in the tax actually deducted and the tax credit being reflected in Form 26AS, then you should intimate the same to the deductor and should reconcile the difference. The credit granted by the Income-tax Department will be as per Form 26AS. ​

How can I know if my deductor has actually deposited TDS with the government and filed a TDS Return or not?

To check whether TDS is deposited by Deductor or not, the Deductee can select either of the following options:
1. Verify details of TDS Certificate from the ‘Verify TDS Certificate’ option available at TRACES
2. Download Form 26AS from TRACES
3. Download Form 26AS from your account on incometaxindiaefiling.gov.in

Got Questions? Ask Away!

  1. Hey @HarishMehta

    Taxpayers or deductee cannot directly download form 16/form16A, the option to download Form 16/ 16A has been given to the Deductor. So, if you need Form 16 / 16A for TDS deducted by your current or previous employer or deductor you will have to contact them for the same. There is no option available on TRACES whereby you can download it yourself.

    Hope this helps!

  2. Hey @Dia_malhotra

    Yes, individuals can still register as a taxpayer on TRACES even if they do not have TAN of the deductor by providing:

    • Assessment Year
    • Challan Serial Number and
    • Amount of tax you have paid

    Hope this helps!

  3. saad says:

    In my Justification Report it shows an interest payable error whereas I’ve already paid the interest for that particular month According to the regulations what could be the reason for this?

  4. Hi @saad,

    According to regulations, interest payment default/errors may arise due to error in challan details , short deduction, short payment, late deposit of TDS amount. Here, you can file correction statement and revise the return.

    Hope this helps!

  5. The USB e-pass 2003 token device is particular type of a DSC.

  6. Hi @nisshant

    26QB is the challan cum return statement. As soon as you file the form, TDS amount paid by you gets utilized. There are few corrections that are allowed in form 26QB. You can refer to the article below. You cannot get the refund of the taxes paid through an online method. You can contact concerned Assessing Officer (AO) of the Income Tax Department (ITD).

    You can also contact Aaykar Sampark Kendra (ASK) on Toll Free No. 1800-180-1961 to ask for help.

    Hope this helps!

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