ITR
Downloading the TDS justification report
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Facts
The justification report is a detailed file on TRACES that shows each deductee row and challan behind a default. It is requested online and downloaded once ready, then opened with the TRACES utility.
Provisions and law
- Sec 200A, Income-tax Act 1961 (now Sec 399, Income-tax Act 2025)TDS statements are processed and an intimation shows sums payable or refundable
- Sec 200(3), Income-tax Act 1961 (now Sec 397(3)(b), Income-tax Act 2025)Deductor must file quarterly TDS statements and may file correction statements
Analysis
Request it for the specific financial year, quarter and form type. The file is password protected, usually with your TAN. Example: the default summary shows ₹18,750 short deduction for Q2 FY 2025-26; the justification report tells you which deductee rows were taken at a lower rate and why. Without it you would be guessing which rows to correct.
Conclusion
- Log in to TRACES as deductor
- Request a justification report for the year, quarter and form
- Wait for it under Downloads > Requested Downloads
- Open it with the TRACES justification report utility
- List the rows that need correction
A Savvy can do this for you
TDS default, Sec 200A / 201 (now 399 / 398)
₹4,999
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