TAN

1. What is TAN ?

TAN or Duty Derivation and Assortment Record Number is a novel ten-digit alpha-numeric number expected to be gotten by all people who are liable for deducting or gathering charge. Under Area 203A of the Annual Duty Act, 1961, it is required to statement Assessment Derivation Record Number (TAN) assigned by the Personal Expense Division (ITD) on all TDS explanations.

To work with deductors view as their new TAN, ITD has now presented an inquiry office on their site (www.incometaxindia.gov.in). Through this facility,deductors can look through on name and old TAN to view as the new TAN. Deductors are encouraged to see as new TAN from this site before it is consolidated in their e-TDS proclamation to keep away from any burden at the hour of outfitting e-TDS articulations.

For more information, visit TIN.

2. Who is a deductor?

A Deductor is a predefined individual who is qualified to deduct charge on specific sorts of installments being made by them according to the arrangements of the Personal Expense Act, 1961.

3. What is TAN Registration Number?

TAN Enlistment Number is given by TIN when TAN is enrolled on TIN.

4. What are the types of TAN applications?

There are two types of TAN Applications:

• Application for issuance of new TAN (Form 49B)

This application structure ought to be utilized when deductor has never applied for a TAN or doesn’t have a TAN.

• This application structure ought to be utilized bydeductors in the event that they need a change or remedy in information related with their TAN.

5. How to apply for new TAN?

Application Procedure

• A candidate is expected to fill Structure 49B on the web. The Deductor may either make a web-based application through TIN (Assessment Data Organization) or submit actual TAN application to any TIN-Help Center (TIN-FC) of NSDL

• Assuming there are any blunders, amend and yet again present the structure

• Affirmation screen with information filled by the candidate will be shown

• Candidate may either alter or affirm something very similar

Acknowledgment

• On affirmation, an affirmation screen will be shown. The affirmation comprises of

• A unique 14-digit acknowledgment number
• Status of applicant

• Name of applicant
• Contact details (address, e-mail and telephone number)

• Payment details
• • Space for signature

• Candidate will save and print this affirmation

• Signature/had thumb effect ought to just be inside the case gave in the affirmation. In the event of candidates other than ‘People’, approved signatory will sign the affirmation and append suitable seal or stamp

• Had hand thumb effect, whenever utilized, ought to be verified by a Judge or a Legal official Public or Gazetted Official, under true seal and stamp

Click here for additional subtleties on TAN application. For nitty gritty guidelines, visit TIN.

6. How can I track the status of my TAN application?

Candidates might follow status of their TAN application utilizing 14-digit novel Affirmation Number following three days of use utilizing the status track office on TIN.

7. How is TAN issued?

Applications for Structure 49B got by NSDL are digitized and sent to the Personal Expense division. The division gives the TAN which is hinted to NSDL on the web and NSDL will then give TAN letter to candidate.

8. Why is it necessary to have TAN?

The arrangements of Segment 203A of the Annual Duty Act, 1961 require all people who deduct or gather charge at source to apply for the assignment of TAN. The segment likewise makes it compulsory to cite TAN in all TDS/TCS/Yearly Data Returns, installment challans and authentications to be given. Deductor can’t record TDS/TCS articulations and store challans for TDS/TCS installments in banks without TAN. Inability to apply for TAN or not citing similar in the predefined reports draws in a punishment of ‘ 10,000/ – .

TDS

9. What is TDS?

TDS signifies ‘Assessment Deducted at Source’. TDS is one of the methods of assortment of duties, by which a specific level of sum is deducted by an individual at the hour of making/attributing specific explicit nature of installment to other individual and deducted sum is dispatched to the Public authority Record.

10. Is TDS relevant for me as a businessman?

Indeed. Installments might be made to you after TDS. You can change this against your last assessment responsibility. You are additionally expected to impact TDS while making business installments. Inability to do so will bring about the whole of consumption being prohibited as your business use and burdened as pay.

11. I have made some deposits with a bank on which annual interest is around 15000. My income is below taxable limit. The banker wants to deduct tax. What do I do?

You can record a self-statement to the broker in Structure 15H expressing that your pay is beneath available breaking point. The structure is accessible with your broker, the nearby Annual Expense office and can be downloaded from the site www.incometaxindia.gov.inThis structure ought to be recorded before the premium starts to accumulate in the decent store account, since the announcement makes no review difference.

12. I have let out a property for 20,000 per month. The tenant is deducting tax that is more than my tax liability. What can I do under this circumstance?

Assuming you process your expense risk and view it as lower than the duty being deducted, you might move toward your Surveying Official by documenting Structure 13. He will give a testament guiding the inhabitant to make TDS at a lesser rate. This structure is accessible with the neighborhood Annual Duty office or can be downloaded from the site www.incometaxindia.gov.in

13. I have deducted tax from payments disbursed but used the same for some urgent financial needs. What are the consequences?

It is an offense to abuse Expense Deducted at Source. It ought to have been transmitted to government account inside the predetermined time limit. Inability to store TDS draws in demand, interest, punishment and furthermore thorough detainment as long as seven years.

14. If the employer does not deduct tax and employee also does not pay his due tax, who will be held responsible for tax payment?

A definitive obligation to pay charge lays on the individual who has procured pay. On the off chance that the representative stores such duty, the business will be at risk for interest and punishment for inability to deduct charge.

15. I am buying a property from a person residing in USA. Should I deduct tax while making payment?

Indeed, u/s 195. On the off chance that you have any uncertainty in regards to the sum on which TDS is to be made, you might document an application with the official taking care of non-occupant tax collection who will pass a request deciding the TDS to be made. On the other hand, assuming the beneficiary feels that the TDS is more he might document an application with his Surveying Official for non-derivation.

16. Can I use PAN to pay the TDS deducted into government account?

No. You are expected to have a different Expense Derivation Record Number (TAN) by making an application in Structure 49B with the TIN help focal point of NSDL.

TAXABLE INCOME

17. Is Income Tax Act applicable only to residents?

No, Annual Duty Act applies to all people who acquire pay in India, whether they are occupant or non-inhabitant.

18. Who is a resident?

On the off chance that a singular stays in India for 182 days or more in a year, he/she is treated as occupant in that year no matter what his citizenship. In the event that the stay is under 182 days, he/she is a non-occupant.

19. How can I know whether a company is resident or non-resident?

An organization is viewed as inhabitant in the event that it is consolidated under the Indian Organizations Act. An unfamiliar organization can likewise turn into a ‘occupant’ on the off chance that the control and the executives of its undertakings is done completely in India during the earlier year.

20. How is resident / non-resident status relevant for levy of income tax?

If there should be an occurrence of occupant people and organizations, their worldwide pay is available in India. In any case, non-occupants need to pay charge just on the pay procured in India or from a source/movement in India.

21. How does the Government collect Income Tax?

Taxes are collected by three means:

• Willful installment by people into different assigned Banks. For instance, Advance Duty and Self-Appraisal Assessment

• Charge Deducted at Source (TDS) for your benefit from the installments receivable by you

• Charge Gathered at Source (TCS) for your benefit at the hour of expenditure. It is the protected commitment of each and every individual procuring pay to register their pay and pay burdens accurately

22. What is the procedure for depositing tax?

A structure called challan accessible at Personal Expense Division, in banks and on the IT office site ought to be topped off and stored in the bank alongside the cash. Assessments can likewise be paid on the web.

23. I am a small time trader. Do I need to maintain any accounts?

Any business or calling that has a yearly turnover/net receipts surpassing rupees ten lakh and net benefit of rupees one lakh 20,000 should keep up with such books of record and reports from which its pay can be sensibly found out by the division.

24. Where should the books of account of my business be kept and for how long?

Every one of the books of record and related archives ought to be kept at the fundamental business environment, i.e., where the business or calling is by and large continued. These ought to be protected for at least six years.

25. Do I have to keep an accountant to maintain my account?

This relies on your capacity and need. You might try and really like to utilize the bookkeeping programming accessible on the lookout. Notwithstanding, you ought to recall that if there should be an occurrence of turnover surpassing rupees forty lakh for every annum in a business and gross receipts surpassing rupees ten lakh for each annum in a calling, an expert diagrammed bookkeeper should review your records.

26. What is meant by audit of books of account?

Reviewing implies checking the rightness and validity of your records and confirming whether bookkeeping standards and principles have been appropriately continued in direct of your business and arrangement of records. Under Personal Expense Act, this check should be completed by an autonomous Contracted Bookkeeper.

27. In my business, it is impossible to issue bills for every transaction. How can I be expected to maintain proper accounts?

There can be not a good reason for not keeping up with bill books. In any case, in the event that you are a humble retail merchant with your yearly turnover under 40 lakhs, then, at that point, you are allowed to pronounce your pay on assumption at 5% of your genuine deals (u/s 44AF). For this situation, no books of record need be kept up with. Also, the advantage of non-upkeep of books of record is accessible for common workers for hire [u/s 44AD] on the off chance that 8% of the turnover is revealed as benefits. Carriers claiming under ten merchandise carriage can likewise profit the advantage of hypothetical pay conspire without support of books of record. Be that as it may, on the off chance that you proclaim your pay underneath the base level/rate gave under the plan, you will fundamentally need to keep up with the books and get them reviewed.

AUTHENTICATION CODE

28. What is Authentication Code?

Verification code is produced when you clear approval subtleties for an assertion (KYC) for specific functionalities, for example, Download Structure 16/16A, Download NSDL Conso Record, Download Legitimization Report, and so on. Verification code produced for a specific assertion will be legitimate for the schedule day (i.e., a confirmation code created on 10-Dec-2012 can be utilized exclusively on 10-Dec-2012 to clear approval subtleties for a similar assertion. It won’t be legitimate the following day).

29. Why does TRACES have different types of Authentication Codes?

There are two kinds of approvals after which Verification Code will be produced.

Explanation Explicit Approval – On this screen, insights regarding a specific assertion will be inquired.

For e.g., If you need to download NSDL Conso Record for Monetary Year 2010-11, Quarter 2 and Structure Type 24Q, you need to give challan subtleties and Dish Sum subtleties for this assertion. The Verification Code created will be for that specific assertion

Nonexclusive Approval – On this screen, insights concerning a conventional assertion will be inquired.

For e.g., to refresh your profile, you need to give challan subtleties and Container Sum insights regarding a nonexclusive assertion will be inquired. The Verification Code created will be for the FY, Quarter and Structure Type showed on the approval screen

It is encouraged to duplicate and save the Confirmation Code so you can reuse it for that day for a similar assertion.

30. Should I enter Authentication Code if I am trying to clear validation details for the first time during a day?

No. While attempting to clear approval subtleties for first time, you won’t have the Confirmation Code, consequently you are not expected to enter this worth. You can continue by entering different subtleties for approval on this screen (i.e., Token Number, CIN/Container Subtleties and Skillet Sum). On fulfillment of approval, Verification Code will be created and shown when you continue to next page.

31. Is it mandatory to enter Authentication Code?

No. Assuming Verification Code has been created for the assertion for which you are topping off approval subtleties, you can enter it in the field accommodated something similar. It will work with clients to try not to top off approval subtleties over and over on the off chance that client signs in again at various time. In the event that it has not been created or then again in the event that you have not saved it, you can continue by entering different subtleties on this screen (i.e., Token Number, CIN/Receptacle Subtleties and Container Sum).

32. What is the advantage of Authentication Code?

Verification Code is created to work with clients to try not to top off of approval subtleties more than once on the off chance that client signs in again at various time.

PAN

General

33. What is PAN

Extremely durable Record Number (Dish) is a ten-digit alpha-numeric number, gave by the Personal Duty Division. Every assessee (e.g., individual, firm, organization, and so on) is given an interesting Container.

Container empowers division to interface all exchanges of the ‘individual’ with the office. These exchanges incorporate expense installments, TDS/TCS credits, returns of pay/abundance/gift/FBT, determined exchanges, correspondence, and so on. Dish, consequently, goes about as an identifier for the ‘individual’ with the duty division.

• Container structure is as per the following: AAAAA9999A. Initial five characters are letters, next four are numerals, last is a person letter

• In the event that Dish doesn’t follow the above structure, Container will be displayed as invalid

• The fourth person of the Container should be one of the accompanying, contingent upon the kind of assessee:

• C — Company
• P — Person

• H — HUF(Hindu Undivided Family)
• F — Firm

• A — Association of Persons (AOP)
• T — AOP (Trust)

• B — Body of Individuals (BOI)
• L — Local Authority

• J — Artificial Judicial Person
• • G — Government

• The fifth person of the Skillet is the main person of the last name/last name of the individual (in the event of individual Container card, the fourth person is “P”) or of the name of Substance/Trust/Society/Association.

Click here for further details on PAN. www.cpctds.gov.in

34. What is meant by valid / invalid status?

‘Substantial’ demonstrates that the Skillet is available in Container data set while ‘Invalid’ shows that the Dish is absent in Dish data set.

35. Deductee is foreigner and does not have PAN. Do I need to deduct TDS?

Indeed. Any individual who expects to go into monetary or monetary exchanges where citing Dish is compulsory, should likewise have a Container. On the off chance that the individual doesn’t have Dish, expense ought to be deducted at the pace of 20% or higher.

36. What happens if I have quoted incorrect PAN in the tax payment challan used for depositing my advance / self-assessment tax?

In such cases, your assessment installment subtleties won’t be reflected in Structure 26AS. You should accurately express your Skillet in the duty installment challan. For remedy in challan in no less than 7 days, you want to move toward the bank and following 7 days, you might move toward the jurisdictional surveying official.

37. Can a foreign citizen apply for a PAN? If yes, which form should be used?

Indeed. An unfamiliar resident can apply for a Skillet by submitting Structure 49AA at www.tin-nsdl.com.

PAN Verification/Pan error

38. What is PAN verification?

This usefulness helps deductor in checking whether the Dish gave by the deductee (Citizen) is legitimate according to Personal Assessment Office data set.

39. How can I verify the PAN?

Login to Follows as deductor and click on ‘Dish Confirmation’ under ‘Articulations/Installments’ tab. Enter Container and select Structure Type and continue. Status of the Skillet (whether legitimate/invalid) and name of Container holder will be shown according to Dish data set.

40. What should I do for an error ’This type of correction can be performed only once for this statement’ at the time of filing correction for change of PAN?

Remedy of legitimate Dish to substantial Container can be performed just a single time. On the off chance that you have consumed every one of your endeavors, you really want to store short allowance default sum and record revision to close the defaults.

Registration & Log in Deductor

General

41. Who can register on TRACES?

At this point, Deductors and Citizens can enroll on Follows.

42. I am a deductor. Why should I register on TRACES?

Follows empowers deductors/gatherers to see challan status, download NSDL Conso Document, Defense Report and Structure 16/16A, view TDS/TCS acknowledge for a Skillet as well as confirm Container of Citizens connected to the deductor/gatherer.

43. What are the activities that a deductor can perform through TRACES?

Deductors can play out the accompanying exercises through Follows:

• • Registration of Admin User for a TAN
• • Creation of sub-users by Admin User

• • View challan status
• • Download Justification Report

• • Download Form 16 / 16A
• • View TDS – TCS credit for a PAN

• • View PAN master for the TAN
• • View Statement Status

• • Provide feedback
• • Manage user profile and change password

44. How to register as deductor on TRACES?

Moves toward be followed for enrolling as a Deductor on Follows:

• Click on ‘Register as New Client’ in Follows landing page

• Select ‘Kind of Client’ as Deductor from drop-down and continue

• Enter subtleties from Step-1 to Step-4 and continue

• Affirm subtleties in affirmation screen

• On fruitful enlistment, initiation connection will be shipped off enrolled email id and separate actuation codes will be shipped off enrolled email id and versatile number

• Click on initiation connect and enter Client Id and actuation codes

• After initiation, client can login to Follows

45. When can deductor register on TRACES after filing first statement at TIN-FC?

Deductor can enroll on Follows after the articulation status is ‘Under Cycle at CPC’ at TIN Entry.

46. While trying to login to TRACES, system goes back to the landing page every time. What should deductor do?

Deductor ought to check the program being utilized. Assuming you are utilizing Web Pilgrim variant 7, 8 or 9 issue actually continues, attempt to open the entryway in Google Chrome or Mozilla Firefox adaptation 17 and above

47. What are the functionalities that deductor can access after logging into their account on TRACES?—–duplicate

The accompanying functionalities are accessible to a deductor subsequent to signing in to Follows:

• • Landing page
• • Dashboard

• • View Challan Status
• • View TDS / TCS Credit

• • PAN Verification
• • View Statement Status

• • View Challan Status Query for Statement
• • Download Consolidated TAN PAN File

• • Request for Conso file
• • View Default Summary
• • Request for Justification Report

• • Download Form 16 / 16A
• • Manage Profile

• • Add / Edit sub-users for a TAN

Step 1 – Registration

48. Can the same TAN be registered twice on TRACES?

No. Same TAN can’t be enrolled two times. One TAN record on Follows can comprise of one Administrator Client and limit of four sub-clients. More than one administrator client isn’t took into consideration a TAN.

49. Can a deductor who has not registered on TRACES view the above functionalities?—–duplicate

No. Just deductors who have enrolled their TAN on Follows can view or access these functionalities

50. What do I do for Error: ‘Invalid details’ / ‘Your TAN is not available’ in Step–1 of Registration?

Understanding could be the purposes behind getting ‘Invalid Subtleties’ or ‘Your TAN isn’t accessible’ blunder:

• You have not recorded any proclamation in last eight quarters

• You could have not recorded any of your assertion electronically

Step 2 –Registration

51. What is Token Number or Provisional Receipt Number (PRN)?

Token Number is a 15-digit number produced when an assertion is recorded by deductor.

52. What do I do for Error: ‘Invalid details’ in Step–2 of Registration?

Specifics To a limited extent 1 and Section 2 of Step-2 of enrollment structure are expected to be the very same as revealed in the TDS proclamation. If it’s not too much trouble, enter challan subtleties and remarkable Container Sum blend as revealed in the standard proclamation. In any case, if challan subtleties and the extraordinary Skillet sum blend announced in the normal articulation have been adjusted in the remedy proclamation, then determine changed specifics of challan subtleties and exceptional Container sum mix.

• Challan Recognizable proof Number (CIN) – This helps produced on installment of expense through Bank Challan. It comprises of:

• • BSR Code
• • Date of Payment

• • • Challan Serial Number

• • Book ID Number (Receptacle)/Move Voucher Subtleties – This gets produced on recording of Structure 24G by Pay and Records Official (PAO)/Region Depository Official (DTO)/Actually look at Drawing and Dispensing Official (CDDO). It comprises of:
• • Form 24G Receipt Number
• • Date of Transfer voucher

• • • DDO Serial Number

Kindly enter a challan with no less than three unmistakable legitimate Dish sum blends comparing to the assertion referenced previously. In the event that there is no such challan, notice a challan with no less than two substantial Dish sum mixes. In the event that there is no such challan, notice a challan with no less than one substantial Dish sum mix. In the event that you don’t have any such challan, notice a challan with no legitimate Skillet sum mix and furthermore select the checkbox (no substantial Dish deductee’s column) in the Container Subtleties segment To a limited extent 2 where you should enter the exceptional Dish sum blends.

• Enlistment process expects you to enter ‘Token Number’ of your customary assertion

• Understanding could be the explanations behind receiving ‘Invalid subtleties’ message To some degree 1 and/or Section 2 in enlistment Step-2:

• You could have not entered Symbolic Number of your normal assertion

• You could have not entered Symbolic Number of your normal assertion

• Wrong interesting Container sum mix

53. What should I do if I am getting an error in Step-2 of registration as, “This statement has challan(s) with more valid PAN deductee rows than entered by you. Please enter details of such challan and corresponding deductee rows”?——-duplicate

Observe the rules accessible in Guide 1 and Guide 2 in Sync 2 of enrollment. Click here for subtleties.

54. From where can I obtain BIN details?

Canister subtleties have been made obligatory to be cited in TDS proclamations recorded after January 1, 2012. You will actually want to enroll with Canister subtleties after you have documented a TDS proclamation, on the off chance that you have not made it happen yet. This can be gotten from your particular PAO. You can likewise check your Receptacle subtleties with NSDL.

55. How to fill three unique PAN-amount combinations, if I have less than three Deductees?—-duplicate

You want to give data to three particular Dish relating to the challan referenced in CIN subtleties. It ought to be a similar blend of Container and sum as given in the explanation. In the event that you have under three deductees comparing to the CIN subtleties referenced, you are expected to submit subtleties for those deductees only (a couple). It ought not be same Container with same sum in deductees’ subtleties. Click here to see rules for filling challan subtleties and here to see rules for Container sum subtleties

56. When I provide my TAN and Token Number, I get the message ‘Invalid details’. Why?

Token Number (Temporary Receipt Number) gave should be of any acknowledged Normal assertion documented by you on or after April 1, 2010 or of any acknowledged Adjustment explanation recorded by you from April 1, 2010 to October 15, 2012.

Step 3 – Registration

57. Which address should be mentioned during registration?

Correspondence address of the association (the TAN being enlisted) ought to be referenced.

58. Can I view my address details in TAN database or last statement?

Indeed. In Sync 3, deductor can see address subtleties as in TAN data set (TAN Expert) or as in last explanation documented by the deductor. Deductor can likewise duplicate the location subtleties onto the enrollment structure and alter it.

59. I have submitted incorrect communication details (Email Id or Mobile Number) in my registration form? How can I edit the same?

Kindly sit tight for 24 hours for your record to be deactivated and attempt to enlist once more as new client.

60. Will the address provided for registering on TRACES be updated in TAN or PAN database?

No. Address gave during enlistment on Follows will be utilized exclusively for TDS CPC purposes and won’t be refreshed in TAN or Container data set.

To refresh your TAN/Container subtleties, submit TAN/Dish change demand structure in TIN.

61. The Authorised Person for my TAN is a foreigner and does not have a PAN. What should I do in Step-3 of deductor registration?

Any individual who plans to go into monetary or monetary exchanges, where citing Dish is compulsory, should have a Container. In such a case, the Approved Individual needs to apply for a legitimate Dish. Really at that time might you at any point notice the subtleties in Approved Individual fields in Sync 3 of the enlistment structure.

62. What should I do for error message: ‘PAN details are incorrect’ in Step-3 of registration?

Dish status ought to be dynamic at the hour of enrollment. You can check the situation with your Container from Annual Assessment Division site (www.incometaxindia.gov.in).

63. I have entered incorrect communication details (Email Id or Mobile Number) during registration. What should I do now as I am not able to activate / login to my TRACES account?—–duplicate

If it’s not too much trouble, hang tight for 24 hours for your record to be deactivated and attempt once more.

Your enlistment cycle is legitimate just for 24 hours and you should initiate your record inside this time utilizing the actuation codes sent through Email and SMS.

During enrollment, if it’s not too much trouble, guarantee to check your subtleties in the Affirmation Screen (Step-5). In the event of any erroneous subtleties, click on ‘Alter’ to change your subtleties.

64. How can I ensure that I have entered incorrect communication details (Email Id or Mobile Number) during registration? Can I edit this information before submitting my registration form?

During enlistment, kindly guarantee to check your subtleties in the Affirmation Screen (Step-5). If there should be an occurrence of any mistaken subtleties, click on ‘Alter’ to change your subtleties.

Step 4 – Registration

65. What should I do if I am getting ‘Invalid Password’ error in Step–4 of registration form?

During enlistment, if it’s not too much trouble, guarantee to check your subtleties in the Affirmation Screen (Step-5). If there should arise an occurrence of any mistaken subtleties, click on ‘Alter’ to change your subtleties.

Assuming you actually getting mistake while setting secret word, you are mentioned to check the program variant you are utilizing. Program forms recorded underneath are viable to site:

• • Internet Explorer Version 8 or above
• • Chrome Version 23

• • Mozilla Firefox

66. While trying to register as a new user, I am getting an error message in Step-4 as, ‘Invalid Password’. I am following the instructions given on the page and using Mozilla Firefox browser. What should I do?

Check your program, form ought to be Mozilla Firefox variant 17 or more.

67. What if deductor is getting invalid password error in Step-4 of registration?

Secret key ought to contain at least 8 alpha numeric characters with no less than one person in capital letter. You can likewise utilize unique characters, for point by point list allude the assistance text for the Secret key field or help text for the screen (Snap on ‘Help’ in the menu bar).

Account Activation

68. How do I activate my TRACES account after registration?

To enact your record in Follows, click on the actuation connect shipped off your enrolled email id and enter Client Id and enactment codes and submit.

69. How do I activate my account?—–duplicate

In the wake of finishing enlistment, you will get an actuation connection and enactment code on your email id enrolled with Follows. You will likewise get an enactment code through SMS on your portable number enrolled with Follows. Click on the initiation connect and enter Client Id and the actuation codes got through email and SMS and continue. After effective enactment, you can sign in to Follows. Click here for additional subtleties.

70. Is there a time limit for activating my account?

Indeed. Account initiation should be finished in no less than 24 hours of enlistment else record will be deactivated and you should enroll in the future on Follows.

71. What if I have not received the activation link and codes or if I have inadvertently deleted the mail / SMS?

If the 24 hours cutoff time to actuate account has not passed, you can enter your TAN subtleties in Sync 1 of deductor enlistment structure and submit. Assuming it is confirmed that you have enrolled yet not initiated your record and in the event that the 24 hours has not passed, framework will show an alarm inquiring as to whether you need the actuation connection and codes to be re-sent. Click ‘alright’ and the enactment connection and codes will be despise to your email id and versatile number.

72. If activation link and codes are re-sent, will the 24 hour deadline for activation be extended?

No. The cutoff time will continue as before, i.e., 24 hours from the date of enrollment.

Login

73. How can I login to TRACES?

Click on ‘Login’ on Follows landing page, enter your Client Id and secret key and submit.

74. I am a registered sub-user but am not able to login to TRACES. What could be the possible reasons for unsuccessful login?

• In the event that you have not signed in that frame of mind for two sequential quarters in a monetary year, your record would have been erased. Contact the Administrator Client for your TAN for adding you again as a sub-client

• Assuming you have failed to remember your Client Id/Secret key, you might utilize ‘Failed to remember Client Id’ or ‘Failed to remember Secret phrase’ connection to recover

• Assuming you have entered mistaken login subtleties for five successive times in no less than 24 hours, your record would be locked out. Hang tight for one hour for record to open and take a stab at logging once more

Account Lockout

75. Will my account get locked if I enter incorrect login details?

Indeed. Record will be locked after five sequential ineffective endeavors inside a range of 24 hours.

76. How will my account get unlocked?

Record will be opened following one hour of lockout.

77. I know my password but accidently entered wrong values for five consecutive times so my account is locked. What should I do now?

Record will be opened following one hour of lockout. If it’s not too much trouble, stand by and have a go at logging again following 60 minutes.

Forgot User Id / Password

78. What if I forget my User Id for logging in to TRACES?

Client Id can be recuperated by utilizing Failed to remember Client Id process. Follow the means as given underneath:

• Click on ‘Failed to remember Client Id?’ connect in Follows login page

• Select ‘Sort of Client’ as deductor

• Enter subtleties in Sync 1 and Step-2 of the structure

• In Sync 3, enlisted portable number of the deductor as in Follows profile will be shown. Client can alter the versatile number on the screen

• On clicking ‘Continue’, Once Secret word (OTP) will be shipped off the portable number

• • Enter OTP and submit

• Assuming OTP is approved, existing Client Id and enrolled email id of the client will be shown. Client can alter these subtleties, whenever required

• • New password must also be entered
• • On accommodation, actuation connection and codes will be shipped off the enlisted email id and portable number
• • You can login to Follows in the wake of enacting your record

79. What if I forget my password for logging in to TRACES?

Secret key can be reset by utilizing Failed to remember Secret phrase process. Follow the means as given beneath:

• Click on ‘Failed to remember Secret word?’ connect in Follows landing page or login page

• • Select ‘Type of User’ as deductor
• • Enter details in Step-1 and Step-2 of the form

• In Sync 3, enlisted versatile number of the deductor as in Follows profile will be shown. Client can alter the versatile number on the screen

• On clicking ‘Continue’, Once Secret key (OTP) will be shipped off the versatile number

• • Enter OTP and submit
• • Enter new secret phrase in Sync 4 and submit. Secret phrase will be changed for your record
• • Email warning will be shipped off enrolled email Id implying change in secret key

80. Can I change User Id for my TRACES account?

Indeed. Client Id for deductor can be changed by utilizing Failed to remember Client Id process.

81. Registered and activated user on TRACES is getting an error message as “Your account has been locked”. What should deductor do?

Enlisted client should choose “Failed to remember Secret phrase” choice, and reset another secret phrase to login into the record.

82. For how many hours do we need to wait after the account is locked?

Record will be locked after five consistent fruitless endeavors. You really want to hang tight for 1 hour for your record to be consequently opened.

83. What if deductor forgets User Id and password for logging in to TRACES?

Client Id and Secret key can be recuperated by utilizing Failed to remember Client Id process. Click here to allude e-instructional exercises.

84. I am a registered user at TIN but I have forgotten my User Id and / or Password. How do I register on TRACES?

On the off chance that you can’t enroll on Follows utilizing your TIN Client Id and Secret phrase (for your TAN Record), kindly register as another client. Click on ‘Register as New Client’, select sort of client as ‘Deductor’ and continue. This will make your new profile as deductor in Follows and you will actually want to login to Follows after you enact the record.

Admin User Account

85. How is Admin User account created for a TAN on TRACES?

At the point when a TAN registers on Follows interestingly, Administrator Client record will be made. Administrator client can then make sub-clients for the TAN.

86. Is it possible to de-register an Admin User account (for a TAN) on TRACES?

No

87. How to de-register an Admin User account?

Client represent a TAN on Follows can be de-enrolled exclusively by giving up TAN/AIN (in the event of PAOs) to the Evaluating Official (AO).

88. Which are the fields that cannot be changed by Admin User in ‘Profile’?

The accompanying fields can’t be changed for a deductor after client is enrolled on Follows:

• • Type of User
• • User Id

• • TAN of Deductor
• • Name of Deductor

89. Is it possible for an Admin User or sub-user to create an account with User Id as TAN or PAN?

No. Client Id can’t be same as TAN or Skillet and it can’t be same as TAN or Container structure.

90. How can I edit details of sub-users?

Administrator Client can alter sub-client subtleties by choosing a sub-client line and tapping on ‘Update from Dish Expert’ under ‘Client The executives’ in ‘Profile’. Name and Date of Birth of sub-client will be refreshed from Container data set in light of Dish of sub-client.

91. Can Admin User update PAN, Name or Date of Birth of sub-user?

No. Dish of sub-client can’t be changed. Name and Date of Birth can be refreshed from Skillet data set by choosing a sub-client line and tapping on ‘Update from Container Expert’ under ‘Client The board’ in ‘Profile’. Dish, Name and Date of Birth of sub-client can’t be physically different by Administrator Client.

Sub-User Account

92. Who is a sub-user?

Sub-client is a client added by the Administrator Client for the TAN record on Follows.

93. Who can create and manage sub-user accounts?

Administrator Client can make sub-clients on Follows. Limit of four sub-clients can be made for a TAN.Admin Client can likewise refresh sub-client subtleties (Name and date of birth in light of Container) from Skillet data set, cripple/empower or erase the sub-client. If sub-client is erased, all subtleties of the sub-client will be erased from the Follows framework and Administrator Client should add the sub-client once more.

94. What is the difference in functionalities between Admin User and sub-user?

All functionalities for deductor are empowered for Administrator Client and sub-clients. The main special case is that sub-client needs to submit online amendment proclamation to Administrator Client. Administrator Client will check the revision articulation and submit to ITD for handling.

95. How many sub-users can be added for a TAN?

Maximum of four sub-users can be added.

96. If four sub-users have already been added for a TAN, can I add more sub-users by disabling a sub-user?

No. Another sub-client can be added exclusively by erasing one of the four existing sub-clients.

97. How to create a sub-user?

Steps to create or add a sub-user are as below:

• • Login to TRACES as Admin User and click on ‘Profile’
• • Under ‘User Management’, click on ‘Add Sub-User’

• • Enter PAN and Date of Birth of sub-user and proceed
• • Name of sub-user will be auto-populated from PAN database based on PAN and Date of Birth of sub-user

• • Enter User Id and password for sub-user and click on ‘Add’
• • Sub-user will be created for the TAN

98. Is it required for a sub-user to activate their account?

No. Account enactment is just for Administrator Clients and not needed for sub-clients.

99. Can a Sub user add another Sub user to TRACES?

No. Just Administrator Client can add sub-clients for a TAN.

100. Can sub-user change any user details in ‘Profile’?

No. Sub-client can’t change association and correspondence subtleties for the deductor. Just administrator client can change these subtleties.

101. Can Sub-user view Organization details and Communication details as Admin User?

Indeed. Sub-client can see association and correspondence subtleties as refreshed by Administrator Client yet can’t adjust the subtleties.

Profile

102. Can I edit my profile details in TRACES?

Indeed. Profile for a TAN can be altered by Administrator Client in the wake of signing in to their record on Follows. Association, correspondence and sub-client subtleties can be refreshed in profile segment.

103. How do I change my Password?

Password can be changed by accessing ‘Profile’ in TRACES

Following are the steps to change your login password:

• • Login TRACES using your existing User Id and Password
• • Click on ‘Profile’ in top menu

• • Select ‘Change Password’ option
• • Enter old password, new password, confirm new password and save

• Email notice will be shipped off your enrolled Email Id suggesting change in secret key

104. How can I update changes in details of AuthorisedPerson for a TAN?

Administrator Client can refresh subtleties of Approved Individual under ‘Association Subtleties’ in ‘Profile’. Name of Approved Individual will be auto-populated from Container data set in view of Dish and Date of Birth of Approved Individual entered by Administrator Client.

105. Can I update my Email Id / Mobile number in TRACES?

Indeed. Email Id and Portable Number can be refreshed under ‘Correspondence Subtleties’ in ‘Profile’.

106. Can I make changes / corrections in PAN data from TRACES?

No. Visit TIN for any changes to your PAN details.

107. Will the changes done in TRACES to my profile be updated in PAN or TAN database?

No. Subtleties refreshed in Follows will be utilized exclusively for TDS CPC purposes and won’t be refreshed in Dish or TAN data set. Visit TIN for any progressions to your Dish/TAN subtleties.

Deductor registered on Tax Information Network (TIN)

108. Who is a migrated user?

Clients who have enrolled their TAN with TIN (and have TAN Enlistment Number) are being relocated to Follows. Such clients are being alluded to as relocated clients and these TIN clients (deductors) need not register on Follows as new client.

109. I am an existing user in TIN. How do I register in TRACES?

On the off chance that you have enrolled your TAN on TIN and have a TAN Enlistment Number, your subtleties will be moved from TIN to Follows. Such clients should login to Follows for first time involving Client Id and Secret phrase as in TIN for your TAN enrollment account. After effective login utilizing TIN accreditations, client should enter not many extra subtleties which have not been relocated from TIN to Follows. After this short enlistment process, client should actuate their record. Client can then login to Follows after account is enacted. Initiation process for relocated client will be like with respect to ordinary client enlisting on Follows.

110. For a migrated user, will the User Id and Password change in TRACES?

Client Id won’t change for a relocated client and it will be same with respect to your TAN enrollment account in TIN. Secret key should be changed during first time login to Follows. After enactment of your record in Follows, client must login to Follows utilizing existing Client Id and new Secret key.

111. I am already an existing user with TIN NSDL. I have updated my profile on TRACES, however I did not receive activation code on my mobile and e-mail. How can I activate my account on TRACES?

On the off chance that record isn’t actuated in that frame of mind in the wake of getting the enactment code, it will consequently be deactivated. If it’s not too much trouble, hang tight for 48 hours, after that you can enroll as new client on Follows.

112. I am a registered user in TIN. How do I login to TRACES?——-duplicate

On the off chance that you as of now have a TAN Record in TIN, you can involve the current Client Id and Secret key as in TIN to login to Follows. In any case, in the event that you can’t enlist on Follows utilizing existing Client Id and Secret word, you can enroll as new client on Follows.

Taxpayer General

113. Who should register in TRACES?

At this point, Deductors and Citizens can enroll on Follows.

114. I am a Tax Payer. Why should I register on TRACES?

Citizens can see their yearly expense explanation (Structure 26AS) by enrolling on Follows.

115. What are the activities that a Tax Payer can perform through TRACES?

Citizen can play out the accompanying exercises through Follows:

• • Registration and Login
• • View Form 26AS
• • View and edit profile

• • Provide Feedback

116. What are the functionalities that a Tax Payer can access after logging into their account on TRACES?——-duplicate

The accompanying functionalities are accessible to a Citizen subsequent to signing in to Follows:

• • Landing page
• • View Form 26AS

• • Manage Profile

117. What are the details that I need to enter in the registration form?——-duplicate

For Deductors

1. Step-1:

1. 1. TAN of Deductor
2. 2. Token Number of any acknowledged Customary assertion recorded by you on or after April 1, 2010 or of any acknowledged Revision explanation documented by you from April 1, 2010 to October 15, 2012

Step-2:

1. Token Number of the ordinary assertion comparing to the Monetary Year, Quarter and Structure Type showed on screen

2. Challan subtleties of one specific CIN which has been planned to somewhere around three deductee columns. Assuming there is no such challan, if it’s not too much trouble, enter subtleties of challan having greatest number of deductee columns

1. Step-3:

1. 1. PAN of Deductor
2. 2. PAN of Authorised Person (person responsible for deduction of tax at source)

1. 3. Date of Birth of Responsible Personas in PAN database
2. 4. Designation of Responsible Person

1. 5. Communication Address
2. 6. Mobile Number

1. 7. Email Id

For Tax Payers

1. Step-1:

1. 1. PAN of Tax Payer
2. 2. Date of Birthas on PAN Card

1. 3. Name as in PAN database
2. 4. Choice 1 – Subtleties from Structure 26AS or pay slip (in the event of salaried people). ProvideTAN of deductor who has deducted TDS/TCS, month and year of allowance and measure of expense deducted
3. 5. Choice 2-Subtleties of any expense paid by you. Give Evaluation Year to which installment was made by you, Challan Sequential Numberof the challan utilizing which installment was made and sum according to the challan

1. Step-2:

1. 1. Communication Address
2. 2. Mobile Number

1. Email Id

118. How do I register as a Tax payer on TRACES?

• Steps to be followed for registering on TRACES as a Tax Payer:

• Click on ‘Register as New Client’ in Follows landing page

• Select ‘Kind of User’as ‘Expense Payer’from drop-down and continue

• Enter subtleties from Step-1 to Step-3 and continue

Step 1 – Registration

120. Can I register as Tax Payer without TAN of my deductor?

Indeed. For this situation, in Sync 1 of enlistment, under Choice – 2, give subtleties of Evaluation Year, Challan Chronic Number and Measure of duty paid by you.

121. Where can I find TAN of my deductor?

TAN of deductor can be found in Structure 16 or Structure 16A gave by deductor. You can likewise see subtleties of deductor in Structure 26AS proclamation.

122. Can the same PAN be registered twice on TRACES?

No. Same PAN cannot be registered twice.

Step 2 – Registration

123. Which address should be mentioned during registration?

Correspondence address of the Duty Payer(the Container being enlisted) ought to be referenced.

124. Will the address provided for registering on TRACES be updated in TAN or PAN database?

No. Address provided during registration on TRACES will be used only for TDS CPC purposes and will not be updated in TAN or PAN database.

To update your TAN / PAN details, submit TAN / PAN change request form in TIN.

Step 3 – Registration

125. Is it possible to have a User Id different from my PAN?

No. User Id of a Tax Payer will be the PAN of the user and it cannot be changed.

126. Can I change my User Id?

No.User Id for Tax Payer will be PAN of user and it cannot be changed. ———-Duplicate on TRACES

Account Activation

127. How do I activate my TRACES account after registration?
To activate your account in TRACES, click on the activation link sent to your registered email id and enter User Id and activation codes and submit.

128. Is there a time limit for activating my account?
Yes. Account activation must be completed within 24 hours of registration else account will be deactivated and you will have to register again on TRACES.

129. What happens if Tax Payer forgets to activate account within 24 hours of registration?
Account will be deactivated. Tax Payer will have to re-initiate the registration process.

130. What if I have not received the activation link and codes or if I have inadvertently deleted the mail / SMS?
If the 24 hours deadline to activate account has not passed, you can enter your PAN details in Step-1 of tax payer registration form and submit. If it is verified that you have registered but not activated your account and if the 24 hours has not passed, system will display an alert asking if you want the activation link and codes to be re-sent. Click ‘Ok’ and the activation link and codes will be resent to your email id and mobile number.

131. If activation link and codes are re-sent, will the 24 hour deadline for activation be extended?
No. The deadline will remain the same, i.e., 24 hours from the date of registration.

Login

132. How can I login to TRACES?
Click on ‘Login’ on TRACES home page, enter your User Id and password and submit.

133. Sometimes when I login to TRACES, I always get the message, “Application is down for planned maintenance”. What may be the reason?
The cookies on your browser may be using the cached data to display this message and you may need to clear the cookies and reload the website. Steps to clear cookies are given below. You can clear cookies by pressing ‘Ctrl+Shift+Del’ (Control+Shift+Delete) keys on your keyboard together.

•  
• Step-by-step instructions for different browsers are given below:

• • Internet Explorer
  • • Click on ‘Tools’ option from your browser toolbar
  • • Go to ‘Internet Options’
  • • Under ‘General’ Tab, ‘Browsing History’ section, click on ‘Delete’
  • • In the dialog box that appears, select ‘Cookies and Website Data’ and click on ‘Delete’

• • Firefox
  • • Click on ‘Tools’ option from your browser toolbar
  • • Click on ‘Clear Recent History’ option
  • • In the dialog box that appears, there is a ‘Time Range’ dropdown. Select ‘Everything’
  • • Click on ‘Clear Now’ to delete the cookies

• • Chrome
  • • Click the Chrome menu (the icon with three vertical lines) on the browser toolbar
  • • Select ‘Tools’
  • • Select ‘Clear Browsing Data’
  • • In the dialog box that appears, select checkboxes for the types of information that you want to remove
  • • Use the menu at the top to select the amount of data that you want to delete. Select beginning of time to delete everything
  • Click ‘Clear Browsing Data’

134. I am a registered user on TRACES. However whenever I am trying to login into TRACES, I am always getting the message ‘Invalid details’. What may be the reason?
To login and use the functionalities of TRACES, you are required to enable Java Script in your web browser. Please refer to below mentioned step-by-step instructions for different browsers to enable java script:

• • Internet Explorer
  • • Click on ‘Tools’ option from your browser toolbar
  • • Go to ‘Internet Options’
  • • Select the ‘Security Tab’, click on ‘Custom Level’
  • • In the ‘Security Setting-Internet Zone’, look for the ‘Scripting’
  • • In the ‘Active Scripting’, select ‘Enable’
  • • When the ‘Warning!’ window pops out asking “Are you sure you want to change the settings for this zone?” select ‘Yes’
  • • In the ‘Internet Options’ window, click on ‘OK’ button to close it

• • Firefox
  • • On the web browser click ‘Firefox’ menu and then select ‘Options’
  • • Click on ‘Clear Recent History’ option
  • • In the ‘Options’ window, select the ‘Content’ tab
  • • Mark the ‘Enable JavaScript’ checkbox
  • • In the opened ‘Options’ window, click on ‘OK’ button to close it
  • • Click on the ‘Reload Current Page’ button of the web browser to refresh the page

• • Chrome
  • • Click the Chrome menu, select ‘Options’
  • • Select ‘Under the Hood’
  • • Under ‘Privacy’, click on ‘Content settings…’
  • • When the dialog window opens, look for the ‘JavaScript’ section and select ‘Allow all sites to run JavaScript (recommended)’
  • • Click on ‘OK’ button to close it
  • • Close the ‘Settings’ tab
  • • Click on the ‘Reload This Page’ button of the web browser to refresh the page

Forgot User Id / Password

135. What if I forgot my User Id?
User Id is same as your PAN, so login using your PAN and Password generated during registration. If you are a new user, register in TRACES.

136. What if I forget my password for logging in to TRACES?

• Password can be reset by using Forgot Password process. Follow the steps as given below:

• • Click on ‘Forgot Password?’ link in TRACES home page or login page
• • Select ‘Type of User’ as Tax Payer and proceed
• • Enter details in Step-1 and Step-2 of the form
• • Enter new password in Step-3 and submit. Password will be changed for your account
• • Email notification will be sent to registered email Id intimating change in password

137. How many login attempts do I have if I forget my password?
Account will be locked after five consecutive unsuccessful attempts within a span of 24 hours.

Account Lockout

138. How will my account get unlocked?
Account will be unlocked after one hour of lockout.

139. I know my password but accidently entered wrong values for five consecutive times so my account is locked. What should I do now?
Account will be unlocked after one hour of lockout. Please wait and try logging again after one

Form 16 / 16A

General

140. What is Form 16 / 16A?
It is the certificate of deduction of tax at source by any person in accordance with Chapter XVII-B of IT Act.
Form 16 is issued on deduction of tax by the employer on behalf of the employee under section 192 of IT Act, 1961.
Form 16A is issued if the deduction of tax is under any other provision of Chapter XVII-B of IT Act.
These certificates provide details of TDS / TCS for various transactions between deductor and deductee. It is mandatory to issue these certificates to Tax Payers u/s 203 of IT Act, 1961.

141. Is there any format for these certificates?
Form 16/16A are issued as per the provisions of Rule 31(1).

142. How are these forms generated?
These forms shall be generated by TDS CPC on processing the quarterly TDS / TCS statements filed by deductor. Deductor will have to raise a request for the same on TRACES. Deductor shall have the option to digitally sign the certificates.

143. What is the due date for the issue of these certificates?

144. Due to non availability of PAN, tax has been deducted at higher rate. How can deductor provide Form 16 (Part A) / Form 16A without availability of PAN?
Valid PAN is mandatory for issuing Form 16 from TRACES. Correction statement is required to be filled to report the valid PAN for downloading Form 16 (Part A) / Form 16A.

145. What are the different matching statuses in Form 16 / Form 16A?
Following are different matching statuses in Form 16 / Form 16A:

• • U – Unmatched (Deductor has not deposited taxes or has furnished incorrect particulars of tax payment. Final credit will be reflected only when payment detail in bank matches with details of deposit in TDS/TCS statement)
• • P – Provisional (Provisional tax credit is effected only for TDS / TCS statement filed by Government deductor. ‘P’ status will be changed to Final (F) on verification of payment details submitted by Pay and Account Officer (PAO))
• • F – Final (In case of non-government deductors, payment details of TDS / TCS deposited in bank by deductor have matched with the payment details mentioned in the TDS / TCS statement filed by deductors. In case of government deductors, detail of TDS / TCS booked in Government accounts have been verified by Pay and Account Officer (PAO))
• • – Overbooked (Payment details of TDS / TCS deposited in bank by deductor have matched with details mentioned in the TDS / TCS statement but the amount is over claimed in the statement. Final (F) credit will be reflected only when deductor reduces claimed amount in the statement or makes new payment for excess amount claimed in the statement)

146. Tax has been deducted at the rate of 20% due to non-availability of PAN. How can I issue Form 16A?
PAN is mandatory to issue Tax deduction certificates.

147. What should I do if I am not getting Form 16 from TRACES?
Ensure that you have filed Form 24Q for Quarter 4 with Annexure II. It is mandatory to file Annexure II giving actual particulars for the entire financial year, as Form 16 is generated on the basis of information provided in Annexure – II.

148. How are the particulars of those employees who are employed with more than one employer in a financial year to be shown in Form 16?
The employee should declare previous salary and TDS details, if any, with the current employer and the same should be considered by the current employer while deducting TDS on salary and issuing Form 16.

149. I have worked with different branch offices during the financial year. How will information for Part B appear in my Form 16?
Part B information will be issued by the employer. TDS CPC will provide Form 16 containing only Part A details.

150. What are the guidelines for an employer to deduct TDS and issue Form16?
Following are the guidelines for an employer to deduct TDS and issue Form 16:

• • Make mandatory for all the employees to declare previous salary, investment proofs and TDS details, if any
• • Employer has to consider the declaration before deducting TDS from salary
• • Fill Annexure II for all employees who work or worked for any period of time during the current financial year
• • Issue Form 16 to all the employees
• • It is the duty of an employee to provide valid PAN. If employee has worked with more than one employer in a financial year, employee should declare previous salary and TDS detail, if any, with the current employer