Find
Short payment usually means a challan was not linked to the statement, was linked to the wrong quarter or section, or its amount was over-consumed. The tax is paid, but the statement does not show it properly.
ITR
Short payment default because a challan was not matched
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Provisions
Sec 200A, Income-tax Act 1961 (now Sec 399, Income-tax Act 2025); Sec 200(3), Income-tax Act 1961 (now Sec 397(3)(b), Income-tax Act 2025)
Analysis
Check the challan status on TRACES and see how much of it is unconsumed. Then file a correction statement that tags the right challan to the deductee rows. Example: you paid ₹25,000 in October for September TDS, but the statement tagged an older ₹15,000 challan; tag the October challan and the ₹10,000 short payment disappears. If a challan was paid under the wrong minor head or year, ask the bank or officer for a challan correction first.
Close
- Check challan status and balance on TRACES
- Match each challan to the quarter and section
- Download the consolidated file for the statement
- Prepare a correction statement tagging the right challans
- Upload it and check the revised default
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