TDS

At G K B & Associates, we offer complete TDS notice management—from figuring out why you received the notice to crafting your response and making sure you stay fully compliant moving forward.

Benefits of Professional TDS Notice Handling

Avoid Penalties & Interest – Timely resolution prevents extra financial burden.

Accurate Clarifications – Ensure your response addresses the exact issue raised by the department.

Compliance Confidence – Maintain clean tax records for smooth business operations.

Data Accuracy – Identify and fix errors in TDS returns or challans.

Time-Saving – We manage the entire process, allowing you to focus on your core business.

Documents Required for TDS Notice Resolution

1. Copy of the TDS notice received
2. TAN Registration details
3. TDS returns (Form 24Q, 26Q, 27Q, etc.) for the relevant period
4. Challans of TDS deposits
5. Form 16 / Form 16A issued for the relevant period

6. Payment records and supporting vouchers
7. PAN details of deductees
8. Bank statements for the relevant period
9. Any past correspondence with the Income Tax Department

Our 3-Step Process for TDS Notice Handling

Detailed Review & Root Cause Analysis

We carefully review the notice, identify the tax law it’s based on, and find issues such as late payments, short deductions, or incorrect PAN details.

Data Reconciliation & Correction

We verify challans, returns, and deductee details against the TRACES portal and fix any mismatches or errors.

Drafting & Filing the Response

We prepare a detailed, evidence-backed reply and file it within the timeline to ensure full compliance.

Common Reasons for TDS Notices

1. Short deduction or non-deduction of TDS
2. Late deposit of TDS to the government
3. Mismatch in challan details
4. Incorrect PAN of deductees leading to higher demand
5. Non-filing or late filing of TDS returns
6. Discrepancies found during TDS surveys or assessments

Timeline

TDS notices usually require a response within 7–30 days of issue. Delay may increase penalties or interest liability.

Frequently Asked Questions

What is a TDS notice?

A TDS (Tax Deducted at Source) notice is an official communication from the Income Tax Department regarding discrepancies in TDS returns, payments, or deductions made by a business or individual.

Why do businesses receive TDS notices?

Businesses may receive TDS notices due to:

Mismatch between TDS returns and Form 26AS
Late or non-filing of TDS returns
Incorrect deduction or deposit of TDS
Random or risk-based scrutiny by tax authorities

What types of TDS notices are issued?

Common TDS notices include:

Notice under Section 201(1): Non-deduction or non-payment of TDS
Notice under Section 201(1A): Failure to deposit TDS with the government
Notice under Section 206A: TDS on payments not made or reported correctly
Notice under Section 234E: Late filing of TDS returns

How should a TDS notice be responded to?

Steps include:

Carefully reviewing the notice details
Verifying TDS payments and returns
Submitting corrections if errors exist
Filing revised TDS returns if required
Responding within the given deadline to avoid penalties

What is the deadline to respond to a TDS notice?

The deadline varies depending on the section, but typically ranges from 15 to 30 days from the date of issuance.

TDS

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