|Authorised A.O.||Form Type||Mode of furnishing Form||A.Y.||To be used exclusively for defaults under Section|
|Field Assessing Officer(TDS)*||26A||Paper||Up to & including 2016-17||201(1) and/or 40(a)(ia)|
|CPC-TDS||26A||Electronic**||Up to & including 2016-17||200 A|
|CPC-TDS||26A||Electronic**||Including & from 2017-18||200A, 201(1) and/or 40(a)(ia)|
* The AO should ensure that interest on non-deduction of the whole or any part of the tax or failure in payment after deduction as required by or under this Act shall be paid before furnishing the statement in accordance with the provisions of the Act.
** Furnishing of Form 26A in electronic shall be enabled with effect from 15.01.2017
4. The procedure for electronic filing of Form 26A is as follows:
4.1 Role of Deductor:
|Steps||Place of Action||Action|
|1||TRACES Portal|| |
Get Details of Short Deduction: Deductor needs to submit request to get details of short deduction.
|2.||TRACES Portal|| |
Enter No Deduction transactions: Deductor needs to enter details of No- Deduction transaction at TRACES, if any and submit transact ion 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 w ill be displayed to the Deductor after certain time. A unique DIN* 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.
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 transact ions 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.
Locate No Deduction Transactions on which Form 26A effect is to be given: Locate and select No-Deduction transaction for which request for Form 26A is to be submitted.
|6.||E-Filing Portal||Authorize Membership Number of Accountant** : 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 transact ions(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. The details of unique DINs and Alpha-Numeric Strings will become visible to the authorized accountant(when he logs into his own account as a registered accountant on E-Filing Portal) only when Deductor has authorized such an accountant with respect to any Short-Deduction and/or Non-Deduction transaction.|
|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 FAOs 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.|
|10.||NSDL/ TRACES Portal||Make payment for Modified Late Deduction Interest: Deductor needs to pay Late deduction Interest amount, according to the modified computation.|
* DIN is unique identification number of single Deductee row.
** Accountant shall have meaning assigned to it in the Explanation to sub-section (2) of section 288 of the I.T. Act, 1961.
4.2 Role of Accountant at E-Filing:
i) Accountant has to get himself registered at E-Filing Portal and share his membership number with the Deductor desiring to authorize him with respect to Short-Deduction and/or Non-Deduction.
ii) Receive DINs and/ or Alpha-Numeric Strings with respect to each of the Short-Deduction and/ or Non-Deduction from the Deductor.
iii) After being so authorized by Deductor and upon receiving DINs and/ or Alpha-Numeric Strings from Deductor; login to E- Fling Portal with Accountant credentials.
iv) Use DINs and/ or Alpha-Numeric Strings to identify the Deductee rows which are to be verified.
v) Complete Annexure A to Form 26A with respect to the concerned Deductee.
vi) Submit the Annexure A so completed by digitally signing it
4.3 Role of e-filing
1. Provide view of Short-Deduction and/or Non-Deduction transactions to Deductor as communicated to E-Filing Portal electronically by CPC-TDS.
2. AIIow Deductor to locate and select Short-Deduction and/or Non-Deduction transactions and authorize Accountant(s) with respect to each of these transactions by entering membership number of Accountant(s).
3.Allow Accountants so authorized to view Annexure A to Form 26A on the basis of DIN and/or Alpha-Numeric String; complete the Annexure; and submit it by digitally signing it.
4. Allow Deductor to view Form 26A including Annexure A to Form 26A so submitted by authorized Accountant(s) and submit this Form 26A by digitally signing it.
|Check mandatory Compliance: ITR of Deductee (PAN) should have been filed u/s 139 and no demand should be payable at the time of assessment.||Share digitally signed Form 26A with CPC- TDS.|
4.4 Role of TRACES:
|For Deductor||Backend Processing|
|1. Display identified Short-Deduction transactions for viewing of Deductor. |
2. Provide option of adding No-Deduction transactions to Deductor
3. Provide DIN and/or Alpha-Numeric String for each transaction after submission by Deductor as per Step 3 of Para 4.1.
4. Display updated status of submitted Form 26AS as received from E-Filing Portal
Processing the request: Once Deductor submits request of Form 26A, TDS CPC will reprocess the statement and Short deduction will be modified.