TDS TRACES is the Income Tax Department's portal for TDS records at tdscpc.gov.in: employers and other deductors log in with their TAN to download Form 16 and Form 16A, check defaults and file corrections. Taxpayers reach their own TDS records, such as Form 26AS, through the e-filing portal, which passes them to TRACES.
The name stands for TDS Reconciliation Analysis and Correction Enabling System. It is run by the department's Centralised Processing Cell for TDS. This site is an independent guide and not part of TRACES. If you only want to see the tax cut from your own income, read AIS and Form 26AS first; for how deduction works overall, start at TDS basics.
Quick facts
Website
tdscpc.gov.inDeductor login
TAN as user ID, after registrationTaxpayer access
Through the e-filing portal for Form 26ASMain downloads
Form 16, Form 16A, Form 16B, Form 16CDefault reports
Justification report and demand detailsCorrections
Online correction or a correction statement using the conso file
What you can do on TDS TRACES
| User | Logs in with | Main uses |
|---|---|---|
| Deductor or collector (employer, business, bank) | TAN | Form 16 and 16A download, defaults, justification report, corrections, challan status, PAN check |
| Taxpayer (PAN holder) | Via the e-filing portal | View Form 26AS; property buyers and tenants download Form 16B or 16C |
| Pay and accounts office (government) | AIN | Book adjustment records for government deductors |
Filing a TDS return is not done on TRACES. Regular quarterly statements are uploaded on the e-filing portal; TRACES is where the processed result, defaults and certificates appear afterwards.
TDS registration and TRACES login for deductors
- Open TRACES and choose Register as New User, then Deductor.
- Enter the TAN and the PAN of the deducting entity.
- Answer the validation questions from one filed statement: its token number, the BSR code, date, serial number and amount of a challan used in it, and up to three PAN and amount pairs from that statement.
- Fill in the contact details and the person responsible, then create the user ID (the TAN) and password.
- Activate the account with the link and code sent to the registered email and mobile.
- Later logins: enter the TAN as user ID, the password and the captcha shown.
A brand new TAN that has never filed a statement cannot pass the validation step. File the first quarterly return, wait for it to be processed, then register.
How to download Form 16 from TRACES
- Log in to TRACES with the TAN.
- Go to Downloads, then Form 16 (or Form 16A for non-salary TDS).
- Pick the financial year and search by PAN for one employee, or choose bulk download for all.
- Pass the validation screen using the token number and challan details of that year's fourth quarter statement.
- Submit the request and note the request number.
- When the status shows available, open Downloads, then Requested Downloads, and download the file.
- Use the TRACES PDF generation utility offered on the site to turn the file into signed PDF certificates.
Employees cannot pull Form 16 from TRACES themselves; only the employer can. For FY 2025-26 salary, Form 16 is issued by 15 June. For tax year 2026-27, the salary certificate is Form 130. More detail is on the Form 16 download page.
Defaults on TRACES and a worked example
After each statement is processed, TRACES lists any default: short payment, short deduction, interest on late deduction or payment, and late filing fee. The justification report, requested from Downloads, shows the row-wise reason.
A late second quarter statement. A small firm deducted ₹3,000 in the July to September quarter of FY 2025-26 and filed Form 26Q on 20 November instead of 31 October, which is 20 days late.
Fee under section 234E: ₹200 × 20 days = ₹4,000.
The fee cannot exceed the TDS for that statement, so the demand on TRACES is ₹3,000.
The firm pays ₹3,000 through Challan 281 and then adds the challan to the statement by a correction.
Correcting a TDS statement through TRACES
Small changes, such as a wrong PAN or a challan tagged to the wrong row, can be made through the online correction option once the request is approved. For larger changes, request the consolidated file (the conso file) from Downloads, prepare a correction statement in the return utility and upload it on the e-filing portal. For statements of FY 2025-26 and earlier, the law allows a correction only within six years from the end of the financial year in which the statement was due. Our guide to filing a TDS return covers the utility.
Common TRACES problems
| Problem | What to do |
|---|---|
| Validation fails at login or download | Use the token number and challan details of the exact quarter the screen asks for |
| Form 16 request stuck as submitted | Wait for the status to move to available; requests are processed in batches |
| Employee's PAN shows as invalid | Correct the PAN in the statement by an online correction |
| Demand for late fee you think is wrong | Download the justification report and check the filing date it uses |
| Taxpayer cannot log in to TRACES directly | Go through the e-filing portal: e-File, Income Tax Returns, View Form 26AS |
This page is an independent walk-through of TRACES, not official help. Screens and rules change; for your own TAN, rely on the TRACES site itself or a chartered accountant.
Sources we checked
- TRACES (TDS CPC) portal help
- Income-tax Act, 1961, section 234E
- Income-tax Act, 1961, section 200(3)
- Income-tax Rules, 1962, rule 31
Frequently asked questions
What is TDS TRACES?
It is the department's TDS portal at tdscpc.gov.in. Deductors use it to manage their TDS statements, defaults and certificates, and taxpayers see their TDS credit through it.
How does the income tax TRACES login work for a deductor?
On the income tax dept TRACES portal, register once with the TAN, using details of a filed statement. After that, the TAN is the user ID and you sign in with your password and the captcha.
Can an employee download Form 16 from TRACES?
No. Only the employer can download Form 16 from TRACES. The employee should ask the employer, and can check the TDS figures in Form 26AS meanwhile.
How can a taxpayer reach the TRACES income tax records?
After signing in on the e-filing portal, pick e-File, then Income Tax Returns, then View Form 26AS. The portal hands you over to TRACES, where Form 26AS can be viewed or downloaded.
For a non-salary payment, how to download TDS certificate from TRACES?
Choose Downloads, then Form 16A, enter the quarter and financial year, pass the validation step and collect the file under Requested Downloads.