• TRACES - TDS Reconciliation Analysis and Correction Enabling System
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    (Q1.)When PAN Error occurs?
  • PAN Error occurs in following scenarios:
    • PAN is structurally invalid.
    • PAN not available with CPC (TDS)
    • Valid PAN is not mentioned in the Statement at all. E.g. in case of PANNOTAVBL
    (Q2.) From Which Year it is mandatory to mention PAN in statement?
  • This is mandatory from 1st April 2010. For further clarification, you can refer to Section 206AA of the Income Tax Act 1961.
  • (Q3.) Can PAN be verified on TRACES website?
  • Yes. You can Use "PAN Verification Facility" and "Consolidate TAN-PAN File" for PAN Verification.
  • (Q4.) What is the Procedure to Verify PAN on TRACES?
  • PAN Verification facility on TRACES can be used for verifying the deductees. Please follow these steps:
    • Login to TRACES
    • Go to Quick Links
    • Click on PAN Verification
  • OR, you can download "Consolidated TAN - PAN File" that includes all the valid PANs mentioned in the Previous Statement processed with CPC (TDS). Please follow these steps:
    • Login to TRACES
    • Go To Statement Payment Tab
    • Select Download Consolidated TAN-PAN File
    • File will be available at download section
    (Q5.) Is DSC required to do Online PAN Correction?
  • Yes
  • (Q6.) How to register my DSC?
  • Please refer to e-tutorial. Steps are:
    • Go to E-Tutorial Section.
    • Digital Signature E-Tutorial is available under Miscellaneous Section
    (Q7.) I am not able to see the TAB for PAN Correction in Online Correction Functionality?
  • PAN correction category will not be visible if:
    • DSC is not uploaded in the Profile.
    • Suggestion- DSC can be updated in the Signature Tab of Profile.
    • An online correction has been initiated and DSC is uploaded later on.
    • Suggestion- If DSC is uploaded after initiating the online correction then please Logout and Login again.
    • Cancel the existing online correction request and resubmit the request again.
    (Q8.) What is Unmatched / Mismatch Challan?
  • When Deductor reports Challan details in the statement which is different from the Challan Details mentioned in the Challan/OLTAS, then Challan mentioned in the Statement will be considered as Unmatched/ Mismatch Challan. The Mismatch may be because of:
    • Mismatch in CIN Details.
    • Mismatch in Challan Amount.
    • Mismatch in Assessment Year (more than +1/-1 year).
    (Q9.) What is Overbooked Challan?
  • When reported amount of deductee row in Annexure-1 of the statement is more than OLTAS Available amount then Challan mentioned in the Statement will be considered as overbooked challan.







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Last reviewed and updated on : 31-March-2026
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