Justification Report

Introduction

Justification report is submitted while processing the statement filed by the deductor during a particular quarter of the financial year. Justification report consists of various defaults or errors identified by the Income Tax Department when a TDS deductor files the statement. The detailed information regarding the statement is presented in the report. The following details regarding the statement are furnished in the justification report:

• Defaults and errors that need to be rectified.
• Details on Payment of the necessary Interest, Fee, and dues
• Clarifications on the errors identified.

The Justification reports provide evidence justifying a course of action that solves a problem or improves performance. They provide solutions that result in financial savings or gains and prevent confusions in transactions. To create an effective report, the taxpayer should produce convincing arguments and supporting evidence to back the changes which are being proposed. Maintaining the transparency of the complete process is necessary.

Submission of Justification Report

The Justification Report can be accessed through the following URL: www.tdscpc.gov.in.

Deductors can also login into TRACES and thereafter follow the procedure mentioned below:

• Go to the Default tab.
• Select “Request for Justification Report Download”
• Select financial year, Quarter, Form Type and Click on go.
• If the status is available, then select the row and click on the download manager.

This document consists of detailed information about the various defaults/errors that need to be rectified by the deductor by filing correction statements and payment of the necessary interest/fees/other dues.

Validation Screen

The authentication code is generated when you clear validation details for a statement for certain functionalities such as Download Form 16 / 16A, Download NSDL ConsoFile, Download Justification Report, etc. The Validation Screen requires details to be filled based on the following criteria:

• Validation will be bypassed for the same statement within the same session
• Token Number must be of the statement of the FY, Quarter and Form Type displayed
• on the screen
• CIN details must be entered for the challan which is deposited and mentioned in the
• The statement corresponding to the FY, Quarter and Form Type mentioned above
• Transfer Voucher details to be entered for government deductor
• The amount should be entered in two decimal places (e.g., 1234.56)

Requisites for Validation Screen

Before moving forward with filling up the details on the validation screen, few aspects should be considered to ensure the authenticity of the justifications made in the report. Maximum of three distinct PANs and the corresponding amounts must be entered.

• If there are more than three such combinations in the challan, the user can enter any three
• If there are less than three such combinations in the challan, the user must enter all of them, either one or two
• PAN mentioned must be that for which payment has been done using the Challan / Transfer Voucher mentioned on the screen

Frequently Asked Questions (FAQ) on Justification Report

1.What is a justification report?

It is a document which serves as an annexure to the intimation to be sent to the deductor. Intimation will be sent to the deductor through mail / post but a justification report will have to be downloaded from the portal.

2.What is the purpose of justification report?

This document consists of various defaults / errors identified by the Income Tax Department (ITD) while processing the statement filed by deductor during a particular quarter of a financial year. It provides detailed information about the defaults / errors that needs to be rectified by deductor by filing correction statement and payment of the necessary interest / fees / other dues. Deductor can also provide clarification for any of the errors identified.

3.How can I download justification report for my TAN?

Login to TRACES as deductor and submit download request for this report under Request for Justification Report Download in Defaults tab. File will be available under Requested Downloads in Downloads tab.

4.Is it mandatory to download justification report on receipt of demand notice u/s 200A?

No. However, justification report can be downloaded to know the default calculation.

5.How can deductor know about his default calculation?

Deductor needs to download the Justification Report for the statement to know about default calculation in the statement. (Refer e-tutorial – https://www.tdscpc.gov.in/en/download-justification-report-etutorial.html).

6.How do I know my AO details?

Log on to www.incometaxindia.gov.in to get information about respective AO.

7.What is the password for opening Justification Report?

The password for opening Justification Report will be JR_TAN_FormType_Quarter_FY, i.e., JR_AAAA11111A_24Q_Q3_2010-11.

8.Whom should I contact for justification report related queries?

Write an e-mail to along with justification report queries.

9.Request has been submitted for downloading Justification Report, but now status for the same is showing -not available. Why it is so?

The justification report is shown as ‘Not Available’ for cases where a correction statement has been filed and is pending for processing.

10.I am not able to download Justification Report. Why?

Justification Reports can be downloaded till Financial Year 2011-12. Justification report will not be available if your statement has no defaults.