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What a TDS default intimation under Sec 200A means

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When CPC-TDS processes your TDS statement it sends an intimation under Sec 200A (now Sec 399) listing any default: short payment, short deduction, interest for late deduction or payment, or late filing fee. For statements of FY 2025-26 and earlier it stays under the 1961 Act.

Provisions

Sec 200A, Income-tax Act 1961 (now Sec 399, Income-tax Act 2025); Sec 201, Income-tax Act 1961 (now Sec 398, Income-tax Act 2025); Sec 536, Income-tax Act 2025 (repeal and savings)

Analysis

The intimation is a computed demand, not a final verdict. Many defaults vanish once a challan is tagged correctly or a PAN error is fixed. Example: Q3 FY 2025-26 Form 26Q (now Form 140) shows a ₹6,400 short payment because one challan was used twice; a correction statement tagging the right challan clears it. Always download the justification report first to see the line-by-line cause.

Close

  1. Log in to TRACES with your TAN
  2. Check the default summary for the quarter and form
  3. Request and download the justification report
  4. Classify each default: payment, deduction, PAN, interest or fee
  5. Fix by correction statement or pay what is genuinely due

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Connect nowPay and start: TDS default, Sec 200A / 201 (now 399 / 398), ₹4,999

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