Tax deducted at source is unforgiving in a specific way: the money is deducted from someone else, so a delay is treated as withholding what was never yours. Interest runs from the date of deduction, late filing fees accrue daily, and the person whose tax you deducted cannot claim credit until you file correctly. Section selection, challan mapping and PAN accuracy are where most defaults originate.
Who needs this
- Employers deducting tax on salaries
- Businesses paying contractors, professionals, rent or commission above threshold
- Buyers of immovable property above the prescribed value
- Anyone who has received a default notice from TRACES
Documents required
This is the usual list. Depending on your state and your specific facts, an authority may ask for more — we tell you at the scope stage rather than midway through.
- Details of deductees with PAN
- Nature of payment and the applicable section
- Challans deposited, with BSR code and date
- Previous quarter returns and any correction statements
- Salary structure and investment declarations for Form 24Q
How we handle it
1. Section and rate mapping
Each payment is mapped to the correct section and rate. Wrong section selection is the single most common cause of a short-deduction notice.
2. Deposit
Tax is deposited by the 7th of the following month, with challans reconciled against the deduction register.
3. Quarterly return
Form 24Q for salaries or 26Q for other payments is prepared, validated and filed.
4. Certificates and defaults
Form 16 and 16A are generated from TRACES and issued. Where defaults appear, we file correction statements and resolve them.
Fees and timeline
Recurring due dates: deposit by the 7th of the following month; quarterly returns roughly a month after each quarter ends, with a longer window for the final quarter.
We quote after a short conversation rather than publishing a single number, because the honest answer depends on your state, your turnover and your category. Call +91 98999 00300 or send the details through the enquiry form.
Common questions
What if the deductee has no PAN?
Tax must be deducted at a higher rate, and the return will show the deductee as PAN-not-available. This is worth resolving before payment rather than after.
I received a short-deduction notice. What now?
Send it to us with the relevant quarter's data. Most such notices come from section or rate mismatch and are resolved through a correction statement rather than payment.
Is a lower deduction certificate worth applying for?
If your income is genuinely below the level at which the standard rate would be fair, yes — it improves cash flow materially. We can assess whether your case supports an application.
This page is general information, not advice on your facts. Rules, rates and due dates change. Government fees are payable to the concerned authority and are separate from our professional fees.