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Enter your TAN and PRN to check whether your TDS/TCS return has been accepted or rejected.
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What is a TDS/TCS return?
A TDS return is a quarterly statement filed by the deductor — typically an employer, bank, or business — that summarises all Tax Deducted at Source for the quarter. It records the deductor's TAN, the PAN of each deductee, the amount deducted, and the challan details of the tax deposited with the government.
A TCS return is the equivalent statement filed by a collector of Tax Collected at Source on specified goods or transactions. Both are filed under Section 397(3)(b) of the Income Tax Act, 2025, read with Rule 219 of the Income Tax Rules, 2026.
A TDS/TCS return is distinct from an Income Tax Return (ITR). An ITR is filed by the person earning income; a TDS/TCS return is filed by the person deducting or collecting tax on that income. Filing is mandatory every quarter, even if no deductions or collections were made during the period.
TDS/TCS return due dates
The quarterly due dates for filing TDS and TCS statements are specified in Rule 219(4) of the Income Tax Rules, 2026.
Quarter | Period | Due Date |
|---|---|---|
Q1 | April – June | 31 July |
Q2 | July – September | 31 October |
Q3 | October – December | 31 January |
Q4 | January – March | 31 May |
A late filing fee of ₹200 per day applies for every day the statement remains un-filed beyond the due date, under Section 427 of the Income Tax Act, 2025. The fee is capped at the total TDS or TCS amount for that quarter.
For example, a Q1 return due on 31 July but accepted only on 31 August would attract a fee of ₹200 × 31 days = ₹6,200 — or the quarter's TDS amount, whichever is lower.
What your TDS / TCS return status means
Accepted: The statement has been successfully filed and accepted. The TDS or TCS amounts reported will be credited to deductees' Annual Information Statement (AIS) after processing. No further action is required on the return unless a correction is needed.
Rejected: The statement was not accepted. The portal displays a reason code indicating the nature of the error — for example, an invalid PAN, a challan mismatch, or a file structure problem.
The original filing is treated as not having been made, and the late filing fee under Section 427 continues to accrue from the original quarterly due date until the corrected statement is accepted.
Under processing: The statement has been uploaded but is still being validated. This is a transitional state that typically resolves within a few working days. No action is required until the status changes.
What to do if your TDS/TCS return is rejected
Log in to TRACES to download the Justification Report for the rejected statement — it lists the precise errors and the deductee records affected. Common rejection reasons include:
Invalid PAN: One or more deductee PANs in the statement do not match Income Tax Department records
Challan mismatch: The BSR code, date of deposit, or serial number entered does not match what the bank reported to NSDL
Duplicate filing: A statement for the same TAN, quarter, and financial year has already been accepted
File format error: The .fvu file was prepared using an outdated version of the Return Preparation Utility (RPU), or does not conform to the prescribed structure for the applicable return form
After identifying the errors, prepare a fresh correction statement using the latest RPU available on the TRACES portal, and re-upload on TIN NSDL. Use this tool to verify the status of the corrected filing after re-submission.
The late filing fee under Section 427 runs from the original quarterly due date, not from the rejection date. Correcting and re-filing promptly limits the fee liability.
