By Aakanksha, CA Finalist ( Team Sandeep Ahuja & Co.)
The due date for TDS deducted in April 2026 is today,
7 May 2026 – the first monthly cycle under the New Income Tax
Act, 2025, effective from 1 April 2026 for Tax Year (TY) 2026–27.
With this transition, deductors risk errors in selecting
the Act, Tax Year, deductee category,
or status. These can cause mismatches in TDS returns and credit
claims, but most are procedural and fixable.
Key Relaxation: Use a single challan for
multiple TDS sections (same deductee category/status), with section-wise
breakups.
TDS Challan Payment: Simple Step-by-Step Checklist
|
Step |
Particulars |
Check Carefully |
|
1 |
Login to e-Filing Portal |
Use correct TAN |
|
2 |
Select e-Pay Tax |
Choose correct payment type |
|
3 |
Select Tax Year |
TY 2026–27 |
|
4 |
Select Applicable Act |
New Income Tax Act, 2025 |
|
5 |
Select Major Head |
0020 (Company) / 0021 (Others) |
|
6 |
Select Deductee Status |
Resident / Non-Resident |
|
7 |
Enter TDS Details |
Verify amount |
|
8 |
Complete Payment |
Save CIN |
Major Head Selection
Match the deductee category:
|
Deductee Category |
Major Head |
|
Company Deductee |
0020 |
|
Other than Company |
0021 |
Note: Resident and non-resident deposits must
be separate.
What If Paid Under Wrong Act or Tax Year?
Common transition error: Selecting old Income Tax Act or
wrong TY for April 2026 deductions.
Good news: If these are correct – TAN, CIN, amount, Tax
Year, deductee details – correct via portal/TRACES
(subject to validation). Procedural errors rarely invalidate deposits.
Pre-Filing Verification Checklist
Before TDS return:
- ✔
Correct TAN
- ✔
Correct CIN
- ✔
Correct Tax Year
- ✔
Correct Challan Amount
- ✔
Correct Deductee Category
- ✔
Correct Deductee Status
- ✔
Correct PAN details
- ✔
Correct Applicable Act
Common Errors to Avoid
|
Error |
Impact |
|
Wrong Act |
Challan mismatch |
|
Wrong Tax Year |
Return mismatch |
|
Wrong Deductee Category |
Mapping issue |
|
Wrong Deductee Status |
Credit issue |
|
Wrong PAN |
Credit mismatch |
|
Wrong Amount |
Short payment/default |
Final Tip: Before paying – TAN → TY → Act →
Major Head → Status → Amount → Save CIN. Mistakes are often rectifiable;
mismatches aren't. Double-check to dodge notices.
Timely compliance keeps you notice-free!
