TRACES Portal — Complete Guide for TDS Deductors & Deductees (AY 2026-27)

Updated: 3 June 2026 | tdscpc.gov.in | Valid for AY 2026-27 (Tax Year 2025-26)

TRACES (TDS Reconciliation Analysis and Correction Enabling System) is the official government portal at tdscpc.gov.in for TDS-related activities. Deductors use it to download Form 16/16A and file TDS return corrections. Deductees (taxpayers) use it to verify TDS credits, check Form 26AS, and confirm TDS certificates issued by deductors.

TRACES

Portal: tdscpc.gov.in — Managed by CPC-TDS under the Income Tax Department
Helpline: 1800-103-0344 | Form 16 only downloadable by deductor | PAN is required for deductee login

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Employees cannot download Form 16 directly from TRACES. Only your employer (deductor) has access to download Form 16 Part A. Your employer must issue it to you by 15 June each year. If your employer has not issued Form 16, you can still verify TDS from Form 26AS on incometax.gov.in.

What is TRACES? — Key Functions

TRACES (TDS Reconciliation Analysis and Correction Enabling System) was launched by the Income Tax Department to bring transparency and efficiency to the TDS process. It connects three stakeholders: the deductor (who deducts and deposits TDS), the deductee (taxpayer whose TDS is deducted), and the government (which collects the tax). TRACES reconciles TDS deductions with actual deposits and makes credits visible in taxpayers' Form 26AS.

TRACES for Deductors — What Employers & Companies Can Do

DOWNLOAD

Download Form 16 (Part A) and Form 16A

Form 16 Part A contains the summary of TDS deducted and deposited for each employee — it can only be generated and downloaded from TRACES. Deductors log in → Downloads → Form 16 → select FY and PAN range → request download. Form 16A is the TDS certificate for non-salary payments (bank interest, professional fees, rent) and is similarly downloaded from TRACES.

CORRECTION

File TDS Return Corrections

If a TDS return (24Q for salary, 26Q for non-salary) was filed with errors — wrong PAN, wrong amount, wrong challan — the deductor must file a correction statement on TRACES. Go to Defaults → Request for Correction → select FY, quarter, and form → download Justification Report → prepare corrected file using RPU → upload. Corrections are processed within 7-15 working days.

DEFAULTS

View and Respond to TDS Defaults & Demands

CPC-TDS raises defaults for short deduction, short payment, late filing, or interest. Deductors can view these under Defaults → View Defaults / Request for Resolution on TRACES. Interest and penalties are computed automatically. Deductors can pay outstanding demand via Challan 281 and then update TRACES with the payment details.

NEW

Download Consolidated File (Conso File)

The Conso File is a consolidated TDS return file downloaded from TRACES for making corrections. Deductor: Downloads → Requested Downloads → select the appropriate TDS return statement period. This file is then opened in NSDL's RPU (Return Preparation Utility) to add, modify, or delete entries before uploading a correction statement.

TRACES for Deductees — What Taxpayers Can Do

VERIFY

Verify TDS Credits in Form 26AS

Form 26AS is now primarily viewed on the income tax portal (incometax.gov.in → Services → View Form 26AS), which redirects to TRACES. It shows all TDS/TCS credits against your PAN, advance tax payments, and demand/refund details. Always verify 26AS before filing your ITR to ensure all TDS is correctly credited.

DOWNLOAD

Download TDS Certificates (Form 16A, 16B, 16C, 27D)

While deductors issue TDS certificates, deductees can request and download certain certificates from TRACES when deductors fail to issue them. Login at tdscpc.gov.in → select Deductee → enter PAN and password → go to Downloads → TDS Certificate. This provides an alternate verification method if your employer is unresponsive.

TRACES Login Guide — Step by Step

User Type	Login URL	Credentials	Key Actions Available
Deductor (Employer / Company)	tdscpc.gov.in → Login → Deductor	TAN + Password	Download Form 16/16A, file corrections, view defaults, respond to demands
Deductee (Employee / Taxpayer)	tdscpc.gov.in → Login → Taxpayer	PAN + Password (TRACES account)	View 26AS, download TDS certificates, verify credits
PAO (Pay and Accounts Officer)	tdscpc.gov.in → Login → PAO	TAN + Password	Government deductor functions, Form 24G upload

Common TDS Issues Resolved via TRACES

Issue	Root Cause	Resolution on TRACES
TDS not showing in Form 26AS	Deductor filed return with wrong PAN or TDS not deposited	Deductor files correction statement with correct PAN; 26AS updates in 7-10 days
Excess TDS deducted	Wrong rate applied, or duplicate deduction	Claim credit in ITR; file for refund — excess TDS reflects as advance tax credit
OLTAS challan mismatch	Wrong BSR code, date, or serial number entered in TDS return	Deductor corrects challan details via TRACES correction; OLTAS validates the match
Form 16 not issued by employer	Employer delays or fails to download and issue	Verify TDS from 26AS on incometax.gov.in; file ITR using 26AS data; employer liable for penalty under Sec 272A
Short deduction demand	TDS deducted at lower rate than required	Deductor pays additional TDS + interest via Challan 281; uploads on TRACES

Important update: From April 2023, the Annual Information Statement (AIS) on incometax.gov.in has largely replaced Form 26AS as the primary tax information document. AIS shows more comprehensive data including mutual fund purchases, share transactions, and foreign remittances — in addition to TDS credits. Always check both Form 26AS (via TRACES) and AIS before filing your ITR.

Frequently Asked Questions

My Form 26AS shows TDS but the amount in TRACES does not match — what should I do?

A mismatch between 26AS and TRACES usually means the deductor (employer/bank) filed the TDS return with a wrong PAN, wrong amount, or has not yet deposited TDS to the government. Steps: (1) Download Form 16/16A from your deductor and cross-check TAN, PAN, and deducted amount; (2) Ask the deductor to verify the TDS return filed (24Q or 26Q) — errors like wrong PAN are corrected by filing a correction statement on TRACES; (3) If TDS was deducted but not deposited, follow up with the deductor — they are liable for penalty; (4) Once the correction is filed and processed by TRACES, your 26AS will update automatically, usually within 7-10 working days.

How do I download Form 16 from TRACES as an employee?

Employees cannot directly download Form 16 from TRACES. Only the deductor (employer) can download Form 16 Part A from TRACES and must issue both Part A and Part B to you by June 15 each year. If your employer has not issued Form 16: (1) Contact your HR/payroll department — they download it from their TRACES deductor account; (2) Alternatively, check Form 26AS on the income tax portal (incometax.gov.in) which shows TDS deducted by your employer, allowing you to file your ITR even without Form 16; (3) Form 16A (for TDS on bank interest, professional fees) is similarly downloaded by the deductor and issued to you.

What is the TRACES login for a deductor and what can they do?

Deductors (companies, firms, individuals under tax audit) log in at tdscpc.gov.in → Login → select "Deductor" → enter TAN and password. On TRACES, deductors can: download Form 16 (Part A) and Form 16A for all employees/payees; view TDS return filing status; submit online correction statements to fix errors in filed TDS returns; check and respond to TDS defaults and demands raised by CPC-TDS; download Form 27D (TCS certificate); view challan status and match challans in the TDS return. Deductor registration requires TAN, PAN, and the challan details of the first TDS deposit.

How do I correct a wrong PAN in a filed TDS return using TRACES?

If a wrong PAN was entered in the TDS return: (1) Log in to TRACES as a deductor; (2) Go to "Defaults" → "Request for Correction" → select the relevant Financial Year, Quarter, and Form type (24Q/26Q); (3) Select correction category — for PAN correction, choose "PAN Correction"; (4) Download the Justification Report to identify the erroneous entries; (5) Make corrections using RPU (Return Preparation Utility) and generate a FVU (File Validation Utility) file; (6) Upload the corrected file on TRACES. After processing (usually 7-15 days), the original deductee's 26AS will be debited and the correct PAN's 26AS will be credited. No penalty for voluntary correction before a default notice.

What is OLTAS and how does it relate to TRACES?

OLTAS (Online Tax Accounting System) is the system that records all TDS/TCS challan payments made through authorised banks. When a deductor pays TDS via Challan 281 (through net banking or bank branch), the payment data flows into OLTAS, which then reflects in TRACES. A deductor must match their challan details in the TDS return (BSR code, date of deposit, challan serial number, amount) with OLTAS data for the credit to be validated. Mismatches cause TDS return defaults. If your challan is showing as "Unmatched" in TRACES, the deductor needs to correct the challan details in their TDS return via TRACES correction.

Form 26AS Guide AIS — Annual Information Statement TDS on Salary TDS on Freelance Income Income Tax e-Filing Portal File ITR Online TDS Return Filing

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