Processing of TDS return under section 200A

When tax deductor makes mistakes	When deductee makes mistakes	When bank makes mistakes
• Quarterly TDS statements not filed. • Omission to include details of challan in TDS statement • Wrong quoting of CIN in the TDS statement. • Entering wrong amount in challan details • Quoting of wrong TAN in the challan. • Omission to include details of a deductee in the challan • Non quoting or wrong quoting of PAN of the deductee.	• Error in the TDS amount claimed in the return. • Amount paid / credited shown in the TDS certificate erroneously claimed as TDS credit in the return • Quoting of incorrect TAN of the deductor in the return	• Entering wrong TAN while uploading challan data • Entering wrong minor head code while uploading challan data