How to Verify Paid Challan in TDS?( Steps for TDS Challan verification )

An overview of TDS Challan verification

What is a TDS Challan?

TDS Challan is a form used for depositing Tax Deducted Source (TDS) and Tax Collected at Source (TCS) to the Government. Deductors use it to deposit the taxes collected under various sections of the Income Tax Act, 1961.

Type of TDS Challan

The main type of TDS Challan is ITNS 281. It is specifically used for depositing TDS or TCS deducted/collected by Corporates and Non-corporate entities. TDS Challan 281 can be filed by the taxpayers either online or offline.  One require following details for payment through Challan ITNS 281;
  • Name of the Taxpayer (Companies / Other than Companies)
  • Assessment Year
  • Tax Deduction Account Number (TAN)
  • Address of the Taxpayer
  • Name of the Bank and mode of payment
When the payment is made, a Challan Identification Number (CIN) is issued by the bank.

What is CIN?

The CIN is an acknowledgement that specifies the tax paid. Also, it is needed while submitting TDS returns to confirm the payment of deducted taxes. It is divided into three sections, which are as follows: 
  • Seven-digit Basic Statistical Return (BSR) code for the bank branch where the tax was deposited (7-digit long).
  • Challan serial number (5-Digit long).
  • Date of deposit in the format: DD/MM/YYYY.
Every payment has a unique CIN that the bank should stamp. If there is a problem or if the challan lacks the CIN, you must call the bank immediately to get this corrected.

Steps for TDS challan verification (for payment made via TIN-NSDL website)

Challan verification is only possible either with the TAN or CIN given by the bank for each challan.
  1. Visit and click on Challan Status Enquiry under Services.
  2. Here, select either
  • CIN based view
  • TAN based view

CIN based View

Enter CIN and amount (optional) details to view the following details:
  1. BSR Code
  2. Challan Date of Deposit
  3. Challan Serial Number
  4. Major Head Code
  5. Minor Head Code
  6. Assessment Year
  7. TAN
  8. Name of Taxpayer
  9. Received by TIN on (i.e. date of receipt by TIN)
  10. Amount of Challan & Confirmation that the amount entered is correct (if entered)

TAN based View

Provide TAN and deposit period to view the following details:
  1. Challan Tender Date (Date of Deposit)
  2. Challan Serial Number
  3. Received Date (Received by TIN)
  4. Major Head Code
  5. Minor Head Code
  6. Nature of Payment
  7. Amount of Challan & Confirmation that the amount entered is correct (if entered)
Deductor can consider the result obtained, irrespective of the details in the challan given by the bank. However, the deductor can contact the bank branch after 7 working days [from the counterfoil date] if:
  • The details are missing
  • Details shown are incorrect
    1   TANWithin 7 days from challan deposit date
    2    Assessment YearWithin 7 days from challan deposit date
    3    Total AmountWithin 7 days from challan deposit date>
    4    Major HeadWithin 3 months from challan deposit date
    5    Minor HeadWithin 3 months from challan deposit date
    6    Nature of PaymentWithin 3 months from challan deposit date

Note :

  1. The correction process will be applicable only for physical challans when paid in cash at the bank.
  2. If the taxpayer requests any correction after the specified time limit, the bank will reject it.
  3. The fields that can be corrected for these challans are as below:
  • Assessment year
  • Amount of challan
Type of Correction and person permitted to do such corrections is as below:
1PAN/TANAssessing Officer
2Assessment YearAssessing Officer
3Total AmountBank
4Major HeadAssessing Officer/Bank
5Minor HeadAssessing Officer
6Nature of PaymentAssessing Officer
  1. Any correction in challan paid through online mode (e-payment) is possible only by the concerned authority. So, the taxpayer has to contact the concerned authority for any such correction.
  2. The concerned authority is the Assessing Officer (AO) from the Income Tax Department (ITD)

Steps for TDS challan verification (for payment made via e-pay in ITD website)

This service in ITD website will provide the status of payment of the tax remitted using e-pay service of ITD website, through online / offline modes. The status can be verified by if you have the following:
  • The CRN or Challan Reference Number
  • The valid TAN (against which the payment has been made)
  • An active mobile number available with you (to receive the OTP)

Conditions for TDS correction

Banks can only make changes in the challan under the following conditions:
  1. Name Correction is not allowed.
  2. Any combination of correction of Minor Head and Assessment Year together is not allowed.
  3. PAN/TAN correction is allowed only when the name in the Challan matches the name in the new PAN/TAN.
  4. The change of amount will be permitted only if the amount for change is not different from the amount actually received by the bank and credited to the Government Account.
  5. For a single challan, correction is allowed only once. However, where the first correction request is made only for amount, a 2nd correction request will be allowed for correction in other fields.
  6. No partial acceptance of change correction request. If they pass the validation, all the changes requested will be allowed, if not, no changes will be allowed.

Procedure for making corrections to the TDS challan

  • The taxpayer has to submit the request form for correction (in duplicate) to the related bank branch.
  • The original authorization with the seal of the non-individual taxpayer is to be attached to the request form for correction of payments made by a taxpayer (other than an individual).
  • For each challan, a unique request form is provided.

That brings us to the end of this post on TDS challan verification. Feel free to share your views and opinions with us in the comment section below.