Missed TDS Deduction Help
Late deduction, Section 201 demand and how to fix it

Missing TDS deduction makes payer liable

If a business fails to deduct TDS, it may be treated as assessee in default under Section 201. Interest can apply for non-deduction and non-payment, and TRACES demand may follow.

Situations this page is built for

• Vendor or contractor paid without TDS.
• Rent above threshold paid without TDS.
• Professional fee paid without 194J deduction.
• TRACES demand received later.
• TDS deposited in wrong assessment year or quarter.

Documents required

• Original invoices and bank payments.
• Vendor/consultant PAN.
• TDS return for quarter.
• TRACES demand if received.
• Proof payee paid tax, if relying on certificate route.

Process

Common mistakes

• Doing nothing after discovering missed TDS.
• Deducting but not depositing.
• Depositing in wrong AY/quarter.
• Not obtaining payee tax-paid certificate where relevant.

Missed TDS Deduction Help: year and source check

Last fact-checked: 25 May 2026.

AY 2026-27 means FY 2025-26 income under the Income-tax Act, 1961. Tax Year 2026-27 means FY 2026-27 income under the Income Tax Act, 2025. Do not mix the two labels.

Use official portal pages, CBDT notifications, the supplied Act PDF and ICAI material before making a filing, payroll, TDS/TCS or rebate decision.

FAQs

Which year should I use for Missed TDS Deduction Help?

Use AY 2026-27 for FY 2025-26 income under the Income-tax Act, 1961. Use Tax Year 2026-27 for FY 2026-27 income under the Income Tax Act, 2025.

What documents should I share with a tax expert?

Share the portal screenshot, exact year, income breakup, certificates, AIS/Form 26AS, notices, challans and any computation already prepared.

Can WorkIndex help me find a specialist?

Yes. Post a requirement with the legal year, records and deadline so experts can quote on the real issue instead of a generic page title.

Missed TDS Deduction Help: year and source check

Last fact-checked: 25 May 2026.

AY 2026-27 means FY 2025-26 income under the Income-tax Act, 1961. Tax Year 2026-27 means FY 2026-27 income under the Income Tax Act, 2025. Do not mix the two labels.

Use official portal pages, CBDT notifications, the supplied Act PDF and ICAI material before making a filing, payroll, TDS/TCS or rebate decision.

What to verify for Missed TDS Deduction Help

• Correct financial year, assessment year or tax year.
• Taxpayer type, age category, residential status and business/profession status.
• Exact income heads, including salary, house property, business/profession, capital gains, VDA and other sources.
• AIS/TIS, Form 26AS, TDS/TCS certificates, challans and portal pre-fill.
• Deductions/exemptions allowed in the selected regime and current ITR utility validation rules.
• Whether the issue is a calculation, filing, notice response, rectification, appeal or advisory position.

Missed TDS Deduction Help: year and source check

Last fact-checked: 25 May 2026.

AY 2026-27 means FY 2025-26 income under the Income-tax Act, 1961. Tax Year 2026-27 means FY 2026-27 income under the Income Tax Act, 2025. Do not mix the two labels.

Use official portal pages, CBDT notifications, the supplied Act PDF and ICAI material before making a filing, payroll, TDS/TCS or rebate decision.

What to verify for Missed TDS Deduction Help

• Correct financial year, assessment year or tax year.
• Taxpayer type, age category, residential status and business/profession status.
• Exact income heads, including salary, house property, business/profession, capital gains, VDA and other sources.
• AIS/TIS, Form 26AS, TDS/TCS certificates, challans and portal pre-fill.
• Deductions/exemptions allowed in the selected regime and current ITR utility validation rules.
• Whether the issue is a calculation, filing, notice response, rectification, appeal or advisory position.