TRACES

TRACES (TDS Reconciliation Analysis and Correction Enabling System) is the online portal run by the Centralised Processing Cell for TDS (CPC-TDS) of the Income Tax Department, under the CBDT, at traces.tdscpc.gov.in. It is the single window where tax deductors and collectors reconcile their TDS/TCS statements and where taxpayers see the tax already deducted against their PAN. From 1 April 2026 the portal supports the new Income-tax Act, 2025 (tax year 2026-27), which replaced the Income-tax Act, 1961; the TDS/TCS machinery now sits in Chapter XIX of the 2025 Act.

Who uses it

• Deductors and collectors register with their TAN, download consolidated (conso) files and justification reports, file online corrections, resolve short-payment and short-deduction defaults, verify challans, and generate TDS/TCS certificates.
• Deductees and taxpayers view Form 26AS and download the TDS certificates issued in their name.

Key documents

How it works

Quarterly TDS/TCS statements (Forms 24Q, 26Q, 27Q and 27EQ) are filed through the Income Tax e-filing portal or a TIN facilitation centre. TRACES then processes them, flags PAN and challan mismatches, and lets the deductor pull the conso file for correction and generate certificates. Form 26AS is also accessible on the e-filing portal (incometax.gov.in) and is supplemented by the Annual Information Statement (AIS).