Centralized Processing Cell (TDS)
1
Deductor Functionalities @
TRACES
Existing Functionalities in TRACES
Default
Summary
View TDS/TCS
credit
Justification
report
Challan Status
Download TDS
Certificates
Statement
Status
Deductor
Dashboard
PAN
Verification
& Conso Files
Deductor
Online
correction
Progress since 30th November,2012
Statements Processed (1st stage)
More than 10 million
Deductee Transactions processed
500 million
Deductors registered on TRACES
Portal
Form 16/16A download
1 million
200 million approx.
Taxpayers viewed Online 26AS
Nearly 25 million
Call Volumes
3500 plus per day
Queries through e-mails
1200 per day
4
CPC (TDS) Performance Statistics
Functionality
Count (Apr 1 – Dec 31, 2013)
Form 16/16A file downloads
30.67 Lakhs
Conso File downloads
22.22 Lakhs
Justification Report downloads
8.07 Lakhs
5.44 Crores hits
26AS Forms viewed
Correction statements filed
22 lakhs
Educational e-mails
60 Lakhs
Committed to sustained tax compliance framework
logon to www.tdscpc.gov.in
Impact of CPC(TDS)
1
Growth in filers within due date (23% up over last year)
2
Growth in TDS payment within due date
3
Growth in TDS collections (19% growth against 8% growth in Non-TDS)
4
Reduction in TDS mismatch (matching more than 95%)
5
Reduction in PAN errors (97% valid quoting)
6
Better awareness among stakeholders (Tax professionals, Deductors
and Department)
6
Status of Default related issues
Sr. No.
Issues
1
Wrong classification as Government /Non Government Deductor
2
Mismatch of 197 TDS certificate details
3
Citizen Type in 24Q
4
Challan overbooking under certain specific scenarios
5
Short Deduction under section 206AA in case of Tax Collection at Source
6
7
Surcharge rate
DTAA tax rate
(Total pendency against such issues as on date is around 6000 cases. Expected to be closed within Feburary,2014.)
Upcoming Functionalities in TRACES
Deductor
Grievance
Portal
Green
Initiative-Paper
less intimations
Enhanced
version of
Online
Correction
Justification
report
versioning
Report Non
filing of
statement
197 TDS
Certificate
Validation
EIntermediary—
API based
webservices
Non resident
TDS Certificate
Deductor
Online view of
26AS---Outside
India
Roadmap ahead at CPC(TDS)
1
Short deduction default resolution on auto basis in case of corrected
PANs using data of ITR filing of the deductee
2
Profiling of Deductors based on their compliance pattern using
Business Intelligence tools
3
Facilitating deductors to populate valid and correct PAN using Data
quality tool
4
Collating TDS compliance of branches at Corporate Level
5
Linking of TDS defaults with item no. 27 of Form 3CD
6
Digital signature based access as an alternative to KYC based access
9
Expectations from Deductors-correct TAN category
Total
Correct
Incorrect
5924
2621
3303
TAN Category
3303, 56%
2621, 44%
Correct
Incorrect
Expectations from Deductors---quoting valid PAN
Impact of Mentioning Invalid PAN in Statement
Incorrect TDS Certificates
Penal Action and Prosecution u/s 139A(5)
 Section 139A is regarding Permanent Account Number . Sub-section (5) of section
139A of the I T Act makes it mandatory to quote PAN in return and at other times.
The said provision is as under : (5) Every person shall (a) quote such number in all
his returns to, or correspondence with, any income-tax authority; (b) quote such
number in all challans for the payment of any sum due under this Act;
 277 provision will be applicable and prosecution will be done accordingly
 272B. (1) If a person fails to comply with the provisions of section 139A, the
Assessing Officer may direct that such person shall pay, by way of penalty, a sum of
ten thousand rupees.
Expectations from Deductors—Late filing
Total Delay Defaulters
Delayed Defaulters with Average Delayed
Days >30 Days in FY2013
1425
330
Total Delay Defaulters
1425
81%
Delayed Defaulters
with Average Delayed
Days >30 Days in
FY2013
330
19%
Expectations from Deductors- Implication of Correction
In respect of count of deductee row
Deductee Records Added through C9 - Year on Year Trend
C9(Addition of Challan) Error Counts - Year on Year Trend
7000
6313
140
117
120
6000
5000
100
4000
80
3000
54
60
2325
2000
40
20
12
12
1000
236
0
C9 COUNT 2010
C9 COUNT 2011
C9 COUNT 2012
C9 COUNT 2013
15
0
C9 DD COUNT 2010
C9 DD COUNT 2011
C9 DD COUNT 2012
C9 DD COUNT 2013
THANK YOU
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Deductor’s Dashboard
Deductor’s Dashboard displays important information at one screen. The following information
can be viewed by the deductor in its dashboard:
• Statement Status: Processing status of the Statements of last four quarter along with Default
Summary.
• Communication Inbox: - To view the recent communication made between TRACES and
Deductor. This also facilitates the downloading of Intimations sent to the deductor.
• Summary of recent activity by the deductor.
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Deductor Dashboard on TRACES
Online Corrections
This feature enables the Deductor to file Online Correction statements through TRACES portal
without downloading TDS/TCS Consolidated File.
For this facility, the user needs to register its Digital Signature.
Currently facilities for PAN Correction and Matching of unmatched OLTAS challans are functional
and more functionalities are planned to be added in near future
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Enhanced Version of Online Corrections
Apart from the currently available facilities for PAN Correction and Challan Correction. Following
facilities are to be allowed
• Add challan to statement
• Modify/Add deductee row
• Modify Salary details
• Pay 220I, LP, LD late filing interest
• Update of personal information
Online Correction on TRACES
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TDS Matching- Before CPC(TDS)
26AS generated by ITD is
used
at CPC ITR
Deductor files TDS statement
to ITD
TDS Mismatch at CPC
ITR
Tax payer uses 16A for
ITR filing
Deductor issues 16A to
the Tax Payer
TDS Matching- After CPC(TDS)
26AS generated by ITD is
used
at CPC ITR
Deductor files TDS statement
that goes to TDS CPC
Perfect TDS Match at
ITR CPC
Tax payer uses 16A for
ITR filing
Form 16A is issed by TDS CPC
to
the Deductor
Deductor passes Form16A to
the Tax Payer