- Always ensure that TDS return is filed with the same TAN against which TDS payment has been made.
- Make sure that correct challan particulars including CIN and amount are entered.
- The correct PAN of the deductee is mentioned.
- The correct section is quoted against each deductee's record.
- Tax is deducted at the correct rate for each deductee's record.
- Ensure to file a correction statement as soon as a discrepancy is noticed.
- Issue TDS certificate downloaded from TRACES website.
- Don’t file late returns as it affects deductee's tax credit.
- Don’t quote incorrect TAN/PAN or use PAN in place of TAN or vice versa.
- Don’t enter incorrect challan details.
- Don’t make a mistake while mentioning Assessment Year in the challan.