TDS Justification Reports: Resolving Deductee PAN Mismatches

• New vendors: Collect PAN and a copy of the PAN card before the first invoice. Match the name to the invoice letterhead.

• Name mismatches: A company PAN against a proprietor's invoice, or an old name after conversion, will fail. Correct the master before 26Q.

• Employees: 24Q errors are often old PANs after a join or a duplicate employee code. Payroll and TAN masters must agree.

Reading the justification report

Download the report after each regular return. Short PANs, invalid PANs and chalan mismatches are separate jobs. Fix the deductee master, then file a correction statement for that quarter only. Do not overwrite unrelated rows. Keep the original FVU and the correction FVU together.

Challan and section mismatches

A correct PAN with tax deposited under the wrong section, or a challan mapped to the wrong quarter, still leaves the deductee without credit. Map each challan to the deductee lines before upload. If TRACES later flags it, the correction is a mapping change, not a new payment, unless the tax was actually short.

What we file for clients

Regular 24Q and 26Q, justification-report clearance, and correction statements are a defined sequence. We will not upload a return that still has blank PANs on lines we can see in the working file. Incomplete vendor data is returned to the client before the due date, not after.