TDS compliance procedures: TRACES enabled matching and tagging of unconsumed challans to resolve withholding tax discrepancies. The SOPs require use of CPC TDS and TRACES/AO Portal functionalities to identify and resolve TDS discrepancies by: issuing notices to TAN holders; enabling online correction statements; permitting AO TDS forced matching of unconsumed OLTAS challans under defined constraints; bulk uploading and tagging manual demands to freeze challans; prioritising recovery of resolvable demands; reconciling Form 24G/AIN reporting with State AG consolidations; and conducting corporate outreach to address PAN/TAN level defaults, with defined roles and reporting timelines for each administrative tier.
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Provisions expressly mentioned in the judgment/order text.
TDS compliance procedures: TRACES enabled matching and tagging of unconsumed challans to resolve withholding tax discrepancies.
The SOPs require use of CPC TDS and TRACES/AO Portal functionalities to identify and resolve TDS discrepancies by: issuing notices to TAN holders; enabling online correction statements; permitting AO TDS forced matching of unconsumed OLTAS challans under defined constraints; bulk uploading and tagging manual demands to freeze challans; prioritising recovery of resolvable demands; reconciling Form 24G/AIN reporting with State AG consolidations; and conducting corporate outreach to address PAN/TAN level defaults, with defined roles and reporting timelines for each administrative tier.
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