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#TDS #Form26A #IncomeTax #NonDecutionof TDS, #ShortDeductionofTDS #Deductor
1.Get Details of Short Deduction : Deductor needs to submit request 26A to get details of short deduction. onTRACES Portal
2 TRACES Portal :Enter No Deduction transactions : Deductor needs to enter details of No-Deduction transaction at TRACES, if any and submit transaction details at TRACES in the rows provided for this purpose
3. TRACES Portal : Submit Request : On submitting request, a Unique Request Number will be generated for further reference. The Short-Deduction and/or Non-Deduction request so submitted will be processed by TRACES and the successful transaction will be displayed to the Deductor after certain time. A unique DIN[3]" will be generated by TDSCPC for unique Short deduction transaction. Similarly a unique Alpha-Numeric String (combination of TAN, PAN and F.Y.) will be generated for No-deduction transaction. Both of these unique numbers and strings will be displayed after successful processing by TRACES. These unique DINs and Alpha-Numeric Strings will be communicated electronically to E-Filing Portal and available for further action by Deductor.
4. Offline The deductor will communicate the DINs and/or Alpha-Numeric Strings generated in step No. 3 for each of the Short-Deduction and/or Non-Deduction transactions to the accountant identified for certifying Annexure A and obtain the membership No. of such accountant to be used in step No. 5.
5. E-Filing Portal (Login as Deductor)Locate DIN on which Form 26A effect is to be given : Locate and select relevant DIN in menu driven option for which request for Form 26A is to be submitted.
6. E-Filing Portal :Authorize Membership Number of Accountant[4] : Deductor, after ascertaining the membership number of the accountant who is to certify Annexure A of Form 26A, needs to authorize such accountant by entering his membership number in respect of each of the Short-Deduction and Non-Deduction transactions (in one or more sessions) and submit these authorizations.
7. E-Filing Portal : Certification from Authorized Accountant: On successful authorization by Deductor, the Accountant so authorized on E-Filing Portal may fill in the relevant details in Annexure A to Form 26A with respect to the Deductee in question and certify by digitally signing Annexure A.
8. E-Filing Portal Submit Digitally signed Form 26A: Once registered Accountant/Accountants certify DINs and/or Alpha-Numeric Strings, deductor needs to digitally sign the form and submit its final request. Consequently, these submitted records will Consequently, these submitted records will be shared with the FAQs concerned.
9. TRACES Portal View Modified Status of default: Once request has been processed, short deduction will be re-calculated and Late Deduction Interest will be generated accordingly, which can be viewed by Deductor.
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