FAQs
Categories
Sub-Categories
- (Q1.)What is TBR?
- A Transaction Based Report may be generated from the TRACES website which has the detail of all the transaction entered by the deductor with the non-resident deductee who are not having PAN.
- TBR is generated quarterly.
- These forms shall be generated by TDS CPC on processing the quarterly TDS statements filed by deductor. Deductor will have to raise a request for the same on TRACES. Deductor shall have the option to digitally sign the certificates.
- The details available are as below:
- Name / address / TAN of Deductor
- Name / address of Tax Payer
- Report Number
- Summary of payment made by deductor
- Summary of tax deducted at source in respect of tax payer
- Details of tax deducted and deposited in Central Government account through challan / Book Adjustment (in case of Government deductor)
- Details of tax deducted and deposited in Central Government account through challan (in case of Non-Government deductor.
- Yes. Deductor will have to issue the duplicate report.
- Login to TRACES as deductor and submit download request for TBR under 'Downloads' tab. File will be available under 'Requested Downloads' in 'Downloads' tab. Text file will be provided containing details of all requested PANs. User must convert this text file to PDF using 'TBR PDF Generation Utility 1.0'. This utility will convert the text file into individual PDFs . Deductor can also opt to digitally sign the PDFs while converting
- No, only registered user (deductor) on TRACES can download TBR.
- From FY 20013-14 onwards deductor can download TBR.
- TBR downloaded from TRACES are non-editable.
