Request for 26A/27BA for Non Deduction/ Collection Transactions : E-Tutorial

By | May 13, 2019
(Last Updated On: May 13, 2019)

Request for 26A/27BA for Non Deduction/ Collection Transactions

E-Tutorial

1. Important Information on “Request for 26A/27BA for Non Deduction/
Collection Transactions”.
2. Brief steps on “Request for 26A/27BA for Non Deduction/ Collection
Transactions”.
3. Status of “Request for 26A/27BA for Non Deduction/ Collection
Transactions”.
4. Common Rejection Reasons of “Request for 26A/27BA for Non
Deduction/ Collection Transactions”.

5. Pictorial Guide for “Request for 26A/27BA for Non Deduction
/Collection Transactions”.
6. Pictorial guide for “Rejection Status” of “ Request for 26A/27BA
for Non Deduction/Collection Transactions”

1. Important Information on “Request for 26A/27BA for Non Deduction/ Collection Transactions”.

As per Notification No. 11/2016 and Notification No. 12/2016 a procedure for the purpose of Furnishing and Verification of Form
26A/ 27BA for removing of default of “Non Deduction/ Collection Transaction” of Tax at Source is now introduced on the TRACES
website .
• User can raise Request for Non Deduction /Collection transactions from F.Y 2016-17 onwards. This Request can only be raised on
or after 1-Apr-2017.
• Deductor/Collector can raise “Request for 26A/27BA” for Form Type 24Q & 26Q for TDS (for Form 26A) and 27EQ for TCS
(for Form 27BA).
• Digital Signature is required for Request for 26A/27BA. If the User (Deductor / Collector) is coming through Bank Website (Bank
Integration) then I-PIN window will open for entering I-PIN

2. Brief Steps for “Request for 26A / 27BA for Non Deduction / Collection Transactions”.

This feature enables Deductor/Collector to remove Non deduction / Collection Demand received from A.O.
Step 1: Login to TRACES website with your “User ID”, “Password”, “TAN of the Deductor/Collector” and the “Verification
Code”. Landing page will be displayed on Screen.
Step 2: Click on “Request for 26A/27BA” tab available under “Statements/Payments” menu. Guidelines for filling Form
26A/27BA will appear on the screen.
Step 3: Select “Financial Year, Form Type and Transaction type as Non Deduction/Collection” and proceed with the
request. Authorize person DSC (Digital Signature Certificate) is mandatory for this request Or If User is coming through Bank
Website then I-PIN window will open for entering I-PIN.
Step 4: After clicking on “Proceed” button, a Request Number will be generated, and a message will be provided to
deductor which is: “You can check status of the request through “Track request for 26A/27BA” under
„Statements/Payments” menu.
Step 5: Status of the request will be “Upload File” for uploading Non deduction/collection transactions.
Step 6: Input File format to upload transactions is available in “Requested Downloads” under “Downloads” menu.
Step 7: User will download the utility in “Requested Downloads” section available under “Downloads” menu.
Step 8: User need to “Add Non-deduction/collection transactions” in the file format suggested by TRACES and import that
file in the utility.

Step 9: Output file will be generated which has to be uploaded by clicking on “Upload File” tab.

Step 10: After clicking on “Upload File tab”, Digital Signature window will pop up for validating Digital Signature of the Authorize person and final submission of request will be done after validating DSC. OR If User is coming through Bank Website then I-PIN window will open for entering I-PIN.

Step 11: After Submitting the request a message will appear on the screen “Request for Non-deduction /collection transactions has been submitted”. Request number will be generated <1223> and an E-mail and SMS will be sent to the deductor for submission of the request. Deductor /Collector can check status of the request through “Track request for 26A/27BA” available under “Statements/Payments” menu. After submitting the “Request for Non-deduction /collection” transactions will be sent to E-filing for further processing.

3.Description of status for “Request for 26A / 27BA for Non Deduction /Collection Transactions”

Status Description
Requested When user has initiated the request.
Upload file User can upload file with PANs on which 26A/27BA has to be filed.
Submitted User has submitted request to ITD.
Sent to E-filing Requested data submitted by user has been sent to E-filling
Pending for processing at TDS CPC Transactions received by TDS CPC from E-filling for further processing.
Processed Transactions have been processed by TDS CPC.
Not Available Not Available reason to be provided in “Remarks” column
Rejected Request has been rejected by TDS CPC after processing. Rejection reason to be provided in “Remarks” Column.

4. Common Rejection Reasons of “Request for 26A/27BA for Non Deduction / Collection Transactions”

If Request has been Rejected by TDSCPC after processing, Rejection reasons to be provided in “Remarks” column.

Remarks Description
Invalid File Uploaded If file got rejected due to format level then “Invalid file uploaded” remarks will be displayed in “Remarks” column.
Go to requested downloads under downloads menu for checking the reasons of rejection of Non Deduction/Non Collection. If file got rejected due to PAN level validation or any other validation then a request no. would be generated , so that user can download the rejection reason file.

5. Pictorial Guide for “Request for 26A/27BA for Non Deduction /Collection Transactions”.

Step 1: Login to TRACES website with your “User ID”, “Password”, “TAN of the Deductor” and the “Verification Code”

Step 2: Click on “Request for 26A/27BA” tab available under “Statements/Payments” menu.

Step 3: Select “Financial Year, Form Type and Transaction type as Non Deduction/Collection” and Click on “Proceed”

Step 4: “Request Number “will be generated after clicking on “Proceed Tab”.

Step 4(Contd.): User can check status of the request through “Track request for 26A/27BA” under „Statements/Payments” menu.

Step 5 : Status of the request will be “Upload File” for uploading Non deduction/Collection transactions.

Step 6: Input File format to upload transactions is available in “Requested Downloads” under “Downloads” menu..

Step 6 (Contd.): Enter the verification Code and Click on Submit to proceed further

Step 6 (Contd.): Click on “TRACES –Sample -26A- Non Deduction/Non Collection” to view the file format.

Step 6 (Contd.) : A Zipped folder will be downloaded , extract the file to view the file format

Step 6 (Contd.) : Extracted file format.(Sample-26A-Non Deduction Transaction )

Step 6 (Contd.) : Extracted file format .(Sample-27BA-Non Collection Transaction

Step 7: User will download the utility and input file format in “Requested Downloads” section available under “Downloads” menu.

Step 8: User need to “Add Non-deduction/collection transactions” in the file format suggested by TRACES and import that file in the utility.

Step 9: Output file will be generated which has to be uploaded by clicking on “Upload File” tab

Step 9 (Contd.) : Format suggested by TRACES available in “Requested Downloads” under “Downloads” menu.

Step 10: After clicking on “Upload File tab” Digital Signature window will pop up for validating Digital Signature of the Authorize person and final submission of request will be done after validating DSC.

Step 10 (Contd.) : If User is coming through Bank Website then I-PIN window will open for entering I-PIN

Step 11 : On submission of Request an E-MAIL and SMS will be sent to the Deductor.

Step 11 (Contd.) : Initial status will be “Submitted

Step 11 (Contd.) : After “Submitted” the status will changed into “Sent to E-Filing”.

Step 11 (Contd.) : Status will be Pending for Processing at TDSCPC- Transaction received from E- Filing to TDSCPC for further Processing

Step 11 (Contd.) : Status – Processed : Deductor need to Contact Jurisdiction AO for Non Deduction/Collection Transactions

Step 13 : User can View rejection status in “Track Request 26A/27BA” under “Statements/Payments” menu.

6.Pictorial Guide for “Rejection Reasons for 26A/27BA for Non Deduction /Collection Transactions”.

Step 14 : User can view the “Rejection Reasons for 26A/27BA” in Requested Downloads under “Downloads” menu.

Step 14 (Contd.) : Steps to download “Rejection Reason for 26A/27BA”.

Step 15 (Contd.) : Steps to download “Rejection Reason for 26A/27BA”(Contd.

Step 15 (Contd.) : User can check rejection reason in “Rejection Reason for Non Deduction file”.

Step 15 (Contd.) : User can check rejection reason in “Rejection Reason for Non Collection file”.

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About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

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