ITR

Employer short-deposited TDS for some months

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Find

An unmatched or overbooked status often means the employer's challans did not cover all TDS reported, or challan details were wrong. The employer resolves it by correcting challan details or paying the shortfall with interest.

Provisions

Sec 200(3), Income-tax Act 1961 (now Sec 397(3)(b)); Sec 201, Income-tax Act 1961 (now Sec 398); Sec 205, Income-tax Act 1961

Analysis

Show HR the 26AS entries with U or O status and the months. They can check their justification report on TRACES, which lists challan defaults. Once fixed, the status turns F and CPC gives credit. Since tax was deducted from you, Sec 205 protects you from paying again.

Close

  1. List the months with U or O status.
  2. Share them with HR.
  3. Ask HR to check the TRACES justification report.
  4. Track the correction.
  5. Rectify your return once status is F.

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