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—practical-guides:property-purchase-tds-form-26qb-error-seller-credit [2026/07/22 17:47] (current) – created - external edit 127.0.0.1
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 +{{htmlmetatags>metatag-title=(Form 26QB Property TDS Error? Fix Wrong PAN, Amount, Credit)&metatag-description=(Wrong PAN, wrong amount or seller not getting TDS credit on Form 26QB after a property purchase? Here is how to fix it on TRACES this weekend. India 2026.)&metatag-keywords=(Form 26QB, property TDS, TRACES correction, Form 16B, 26AS AIS credit, wrong seller PAN)&metatag-robots=(index,follow)&metatag-og:title=(Form 26QB Property TDS Error? Fix Wrong PAN, Amount, Credit)&metatag-og:description=(Wrong PAN, wrong amount or seller not getting TDS credit on Form 26QB after a property purchase? Here is how to fix it on TRACES this weekend. India 2026.)&metatag-og:type=(article)}}
 +
 +====== Form 26QB Property TDS Error? Fix Wrong PAN, Amount or Seller Credit ======
 +
 +**You bought a property, deducted TDS and filed Form 26QB — and then realised the seller's PAN was wrong, the amount was off, or the seller is not seeing the tax credit. This is a common and fixable problem. This guide explains how to confirm what went wrong, raise a 26QB correction on the TRACES portal, deal with any shortfall, and make sure the credit lands in the seller's Form 26AS and AIS.**
 +
 +{{:practical-guides:property-purchase-tds-form-26qb-error-seller-credit.webp|Form 26QB Property TDS Error? Fix Wrong PAN, Amount or Seller Credit}}
 +
 +**Reviewed on:** 2026-05-29.
 +
 +<WRAP center round info 95%>
 +**Quick Reply:**
 +
 +If your property-purchase TDS in Form 26QB has a wrong seller PAN, wrong amount or wrong year, the buyer fixes it through a **26QB correction request on the TRACES portal** — not by filing a fresh form. Register and log in on TRACES as a taxpayer, raise the correction for the specific field, and complete any Assessing Officer verification (often needed for a PAN change). If you under-deducted, file an extra 26QB and pay the balance with interest. Once processed, download the corrected Form 16B for the seller and confirm the credit shows in their Form 26AS and AIS. For an NRI seller, the route is different — take professional help.
 +</WRAP>
 +
 +===== Who this guide is for =====
 +
 +This guide is for **property buyers in India** who deducted tax at source on a property purchase, filed the challan-cum-statement Form 26QB, and now face an error or a credit problem. The duty to deduct property TDS and file Form 26QB falls on the buyer, so the buyer is also the person who must correct any mistake. It is useful if:
 +
 +  * You typed the **wrong PAN of the seller** (or your own PAN) into Form 26QB.
 +  * You entered the **wrong amount** of consideration or TDS, or chose the wrong financial year or assessment year.
 +  * The seller says the **TDS credit is not showing** in their Form 26AS or Annual Information Statement (AIS).
 +  * You cannot download **Form 16B** to give to the seller.
 +  * You are a **joint buyer** and are unsure whether one or more 26QB forms were needed.
 +
 +This guide explains the practical correction route. It does not replace advice from a chartered accountant, which you should get whenever the amounts are large, the seller is a non-resident, or the income-tax department has issued a notice. If your wider tax record shows mismatches across salary, interest or property entries, see our companion guide on the [[/practical-guides/ais-form-26as-mismatch-property-sale-fd-interest-salary/|AIS and Form 26AS mismatch action plan]].
 +
 +===== What you can do this weekend =====
 +
 +==== Friday evening ====
 +
 +Find the two most important documents first: your **26QB acknowledgement** and the **bank challan** that shows the TDS was paid. Both carry the acknowledgement number you will need for any correction. Keep your registered **sale deed** next to them so you can compare every figure against the real transaction.
 +
 +Now write down exactly what is wrong. Is it the **seller's PAN**? The **amount of consideration** or the **TDS amount**? The **financial year or assessment year**? The fix differs by field, so be precise. A PAN error is the most sensitive because it decides who gets the tax credit.
 +
 +Check whether the seller's PAN is correct and **operative**. If a PAN is inoperative because it is not linked to Aadhaar, credit can fail to reflect even when everything else is right. You can verify PAN status on the income-tax portal.
 +
 +==== Saturday ====
 +
 +Register the buyer on the **TRACES portal** as a taxpayer, using PAN plus the 26QB acknowledgement and challan details. This taxpayer login is what lets you raise a 26QB correction, view challan status and download Form 16B. Keep the login credentials safe.
 +
 +Once logged in, open the **26QB correction** option, select the statement and look at every editable field. Some fields update fairly directly; sensitive fields — especially a change of **PAN** — usually trigger a verification step that may need the Assessing Officer's approval and confirmation from the affected PAN holders.
 +
 +If the error meant you **deducted too little**, plan to deposit the shortfall. Under-deduction or late deposit can attract interest, so do not delay. If you deducted too much, note it and follow the correction or refund route once you are logged in.
 +
 +==== Sunday ====
 +
 +Submit the correction for the specific wrong field and save the **correction request number**. Take screenshots at each stage. If a PAN change needs Assessing Officer approval, prepare a short covering letter and copies of the sale deed, both PAN cards (correct details), and the challan, so you can approach the jurisdictional income-tax office on Monday.
 +
 +Message the seller to keep them informed and ask them to watch their **Form 26AS and AIS** over the coming weeks. Tell them you will hand over the corrected **Form 16B** once the statement is processed. Clear communication prevents the seller from assuming you defaulted.
 +
 +If the amounts are significant or the seller is an NRI, book a short paid consultation with a **chartered accountant** before you submit anything irreversible. For NRI-seller transactions especially, the entire TDS mechanism is different and a wrong 26QB cannot simply be patched.
 +
 +===== Documents and evidence checklist =====
 +
 +^ Document ^ What it proves ^ Where to get it ^
 +| Form 26QB acknowledgement | The statement was filed; carries the acknowledgement number | Your records / TRACES taxpayer login |
 +| Bank challan for the TDS payment | TDS was actually deposited, with date and amount | Your net-banking statement or the bank |
 +| Registered sale deed / agreement | Correct consideration, buyer and seller details | Sub-registrar office / your purchase file |
 +| Seller's PAN (correct, operative) | Credit can be linked to the right person | Seller; verify status on the income-tax portal |
 +| Buyer's PAN | Identifies the deductor for the correction | Your records |
 +| Form 16B (TDS certificate) | Proof the buyer deducted and deposited the TDS | TRACES > Downloads (after 26QB is processed) |
 +| Seller's Form 26AS / AIS extract | Whether the credit is reflecting against the seller PAN | Seller's income-tax portal login |
 +| 26QB correction request acknowledgement | A correction was raised and is pending or processed | TRACES after you submit the correction |
 +| Covering letter to the Assessing Officer | Your written request where PAN-change approval is needed | You draft it (template below) |
 +| Identity proof of buyer and seller | Supports verification of a PAN correction | Aadhaar / passport / PAN copies |
 +
 +===== Step-by-step action plan =====
 +
 +==== Step 1 — Pull the original 26QB and pin down the exact error ====
 +
 +Locate your 26QB acknowledgement number and the bank challan. Place them next to the registered sale deed and compare, field by field: **seller PAN, buyer PAN, amount of consideration, TDS amount, financial year and assessment year**. Note precisely which field is wrong. This matters because a PAN correction, an amount correction and a year correction follow slightly different paths, and a wrong field identified early saves a second round of corrections.
 +
 +==== Step 2 — Understand what Form 26QB is (and what it controls) ====
 +
 +Form 26QB is a combined **challan-cum-statement** the buyer files when buying immovable property above the prescribed value threshold, deducting TDS at the prescribed rate on the consideration. The buyer does not need a TAN for this; PAN is used. The credit for that deducted tax flows to the **seller's PAN**, which is why a wrong seller PAN breaks the credit even though the money reached the government. The exact threshold, rate and any surcharge can change over time and with the facts, so confirm the current figures on the income-tax portal rather than relying on memory.
 +
 +If you are unsure whether you even needed a TAN — for example because the seller turned out to be a non-resident — see our guide on [[/apply-tan-tds-deduction-2026|applying for a TAN for TDS deduction]], and read the NRI caution in this article carefully before correcting anything.
 +
 +==== Step 3 — Register and log in on TRACES as a taxpayer ====
 +
 +Go to the TRACES portal and register the **buyer** as a taxpayer using PAN, the 26QB acknowledgement number and the challan details. Activate the account from the email and SMS links. This taxpayer login is the single place where you can raise a 26QB correction, see whether the challan has been matched, and download Form 16B for the seller. Without it, you cannot self-correct the statement.
 +
 +==== Step 4 — Raise the 26QB correction request ====
 +
 +From the 26QB correction option, select the relevant statement and edit only the field that is wrong. For a **wrong amount** or wrong year, make the change and submit. For a **wrong PAN**, expect a verification gate: a PAN change reassigns the credit, so the system commonly routes it for approval. Submit the request and record the **correction request number**. Do not raise multiple overlapping corrections — wait for one to resolve before starting another.
 +
 +==== Step 5 — Complete verification or Assessing Officer approval ====
 +
 +Where the correction needs verification, follow the on-screen route. A PAN correction often requires the **Assessing Officer's approval** and may need confirmation from the old and new PAN holders. If the request is stuck, visit your jurisdictional income-tax office with the correction request number, the sale deed, both PAN copies and the challan. Ask them to record your request and give you an acknowledgement so you have proof of follow-up.
 +
 +==== Step 6 — Pay any shortfall and interest if you under-deducted ====
 +
 +If the error meant the deposited TDS was **less than due**, you generally need to file an additional 26QB for the balance and pay it through a fresh challan, along with any applicable interest for late or short deduction. Keep both challans together so the seller's total credit reconciles to the correct figure. If you over-deducted, the correction or a refund route may apply — confirm the current process on the portal or with a chartered accountant.
 +
 +==== Step 7 — Download the corrected Form 16B for the seller ====
 +
 +Once the correction is processed, go to **TRACES > Downloads** and request Form 16B against the 26QB acknowledgement. Form 16B is usually available only after the statement is processed, so allow a few days. Download it and hand the corrected certificate to the seller. This is the document the seller keeps as proof that you deducted and deposited the property TDS correctly.
 +
 +==== Step 8 — Confirm the credit lands in the seller's 26AS and AIS ====
 +
 +Ask the seller to check that the TDS credit now appears against their PAN in **Form 26AS** and the **AIS** after the next refresh. If it still does not show, first rule out simple causes — a processing lag, an inoperative PAN, or a year mismatch — then raise the discrepancy with TRACES. If a record held by the income-tax department is the problem and normal channels stall, see the RTI section below and our guide on [[/rti-tds-credit-not-reflecting|RTI for TDS credit not reflecting]].
 +
 +===== Escalation ladder =====
 +
 +^ Stage ^ Action ^ Forum / Destination ^ Target timeline ^
 +| 1 | Raise the 26QB correction request for the wrong field | TRACES portal (buyer's taxpayer login) | Submit same day; processing varies |
 +| 2 | Complete verification / get PAN-change approval in person | Jurisdictional Assessing Officer (income-tax office) | As advised by the officer; keep acknowledgement |
 +| 3 | Pay shortfall via additional 26QB with interest (if under-deducted) | TRACES / authorised bank challan | Promptly, to limit interest |
 +| 4 | Raise a grievance if the correction or credit is stuck | Income-tax e-filing grievance (e-Nivaran) on incometax.gov.in | Note the grievance number; varies |
 +| 5 | RTI application for records or status (see RTI section) | CPIO, jurisdictional income-tax office | 30 days under the RTI Act |
 +| 6 | CPGRAMS escalation if the department does not respond | pgportal.gov.in (Ministry of Finance / Revenue) | Government target; note ticket number |
 +
 +===== Copy-paste correction request template =====
 +
 +Use this covering letter when a 26QB correction (especially a PAN change) needs the Assessing Officer's approval. Replace the text in square brackets with your own details before sending.
 +
 +To,
 +The Assessing Officer / Income Tax Officer (TDS)
 +[Designation and Ward / Circle]
 +[Address of Jurisdictional Income Tax Office]
 +
 +Date: [DD/MM/YYYY]
 +
 +Subject: Request to approve correction in Form 26QB (property TDS) —
 +         Acknowledgement No. [26QB Acknowledgement Number]
 +
 +Respected Sir / Madam,
 +
 +1. I am [Your Name], PAN [Buyer PAN], the buyer of immovable property
 +   situated at [Property Address], purchased from [Seller Name].
 +
 +2. I deducted tax at source on this purchase and filed Form 26QB
 +   (Acknowledgement No. [26QB Acknowledgement Number]) and deposited the
 +   TDS vide challan dated [DD/MM/YYYY] for Rs [TDS Amount].
 +
 +3. While filing, the following field was entered incorrectly:
 +   Field: [e.g. Seller PAN / Amount of consideration / Financial Year]
 +   Entered (incorrect): [Wrong value]
 +   Correct value: [Correct value]
 +
 +4. I have raised a correction request on the TRACES portal
 +   (Correction Request No. [Correction Request Number] dated [DD/MM/YYYY]),
 +   which requires your approval to be processed.
 +
 +5. I request you to kindly verify and approve the correction so that the
 +   TDS credit reflects correctly against the seller's PAN
 +   [Correct Seller PAN] in their Form 26AS and AIS.
 +
 +6. The following documents are enclosed in support:
 +   a. Copy of the registered sale deed / agreement.
 +   b. Copy of Form 26QB acknowledgement and the bank challan.
 +   c. Copy of PAN of the buyer and the seller (correct details).
 +   d. Copy of the TRACES correction request acknowledgement.
 +
 +I shall be glad to furnish any further information or appear in person
 +as required.
 +
 +Yours faithfully,
 +
 +[Your Full Name]
 +[Buyer PAN]
 +[Mobile Number]
 +[Email Address]
 +
 +Enclosures:
 +1. Registered sale deed / agreement
 +2. Form 26QB acknowledgement and challan
 +3. PAN copies (buyer and seller)
 +4. TRACES correction request acknowledgement
 +
 +===== When RTI can help =====
 +
 +The Right to Information Act, 2005 applies to public authorities, which include the Income Tax Department and the sub-registrar offices that register property. RTI is an **information tool**, and in a Form 26QB dispute it helps in specific situations:
 +
 +  * **Status of a stuck correction:** If you raised a 26QB correction or sought Assessing Officer approval and heard nothing, you can file an RTI with the Central Public Information Officer (CPIO) of your jurisdictional income-tax office asking for the current status and any noting on your correction request number.
 +  * **Reasons for a rejection:** If a correction was rejected without a clear reason, RTI can be used to seek the recorded reasons and a copy of any order, so you know what to fix before re-applying.
 +  * **Sub-registrar records:** Where a property's registration details are in dispute and held by the sub-registrar (a public authority), RTI can be used to obtain certified copies relevant to the consideration and parties.
 +
 +To file, see our step-by-step guide on [[/file-rti-online-india|filing an RTI online in India]]. The CPIO must ordinarily respond within 30 days. If you get no reply or an unsatisfactory one, use our guide on [[/file-first-appeal-rti-section-19-2026|filing a first appeal under RTI Section 19]]. For deeper strategy on using RTI alongside tax grievances, [[/books.php|The RTI Playbook]] is a useful companion, and [[/cpgrams-rti|CPGRAMS and RTI together]] explains the grievance route.
 +
 +===== When RTI will not help =====
 +
 +RTI has clear limits in this situation:
 +
 +  * **RTI cannot correct your 26QB:** Only the TRACES correction request — and, where needed, the Assessing Officer's approval — can change the form. RTI supports that process; it does not replace it.
 +  * **RTI does not speed up routine processing:** A correction in the normal queue will not move faster because you filed an RTI. Use the income-tax grievance and CPGRAMS routes for delay, and RTI mainly for records and recorded reasons.
 +  * **The seller's private affairs:** RTI does not reach a private seller's own tax filings or bank records. If the seller's PAN or Aadhaar linkage is the problem, the seller must fix that on their own income-tax login.
 +
 +===== Common mistakes to avoid =====
 +
 +  * **Filing a fresh 26QB to "fix" an error:** A new form does not erase the wrong one. It can double the apparent deduction and create a fresh reconciliation mess. Use the correction request for the existing statement instead.
 +  * **Ignoring an inoperative seller PAN:** If the seller's PAN is not linked to Aadhaar and is inoperative, credit may not reflect even when your 26QB is perfect. Confirm the PAN is operative before assuming the form is wrong.
 +  * **Treating an NRI seller like a resident:** Form 26QB is for resident sellers. For a non-resident seller, the TDS mechanism, rate, forms and the need for a TAN are different. Do not silently correct a 26QB filed for an NRI seller — get a chartered accountant involved.
 +  * **Getting the joint-buyer split wrong:** As a general rule each buyer-seller pair needs its own 26QB. Two joint buyers usually file two forms for their respective shares. Filing one combined form can break each person's credit chain.
 +  * **Delaying a shortfall payment:** Under-deduction can attract interest that grows with time. If you deposited less than due, file the additional 26QB and pay the balance promptly rather than waiting for a notice.
 +  * **Not handing over Form 16B:** The seller needs Form 16B as proof of the deducted TDS. Forgetting to download and share it leaves the seller chasing you later. Generate it once the correction is processed.
 +  * **Assuming the credit is lost forever:** If money reached the government but the credit is not showing, it is almost always a linkage or processing issue, not a lost payment. Fix the field, then confirm the credit in 26AS and AIS.
 +  * **Skipping written proof of follow-up:** When you visit the income-tax office for a PAN-change approval, always get a dated acknowledgement. Without it you have no evidence of when you raised the request if you later need to escalate.
 +
 +If the seller's tax record shows broader gaps across property, interest and salary entries, the [[/practical-guides/ais-form-26as-mismatch-property-sale-fd-interest-salary/|AIS and Form 26AS mismatch action plan]] covers the reconciliation discipline. If the department issues a notice arising from the TDS mismatch, see how to [[/respond-income-tax-notice-2026|respond to an income-tax notice in 2026]].
 +
 +===== Official links =====
 +
 +  * [[https://www.tdscpc.gov.in/|TRACES Portal (tdscpc.gov.in)]] — Register as taxpayer, raise 26QB correction, download Form 16B, view challan status
 +  * [[https://www.incometax.gov.in/|Income Tax e-Filing Portal (incometax.gov.in)]] — Verify PAN status, view Form 26AS and AIS, file e-Nivaran grievance
 +  * [[https://www.protean-tinpan.com/|Protean (NSDL) TIN — Form 26QB payment]] — File and pay the Form 26QB challan-cum-statement
 +  * [[https://pgportal.gov.in/|CPGRAMS (pgportal.gov.in)]] — Escalate an unresolved income-tax grievance to the Ministry of Finance / Revenue
 +
 +===== Frequently asked questions =====
 +
 +==== I entered the wrong PAN of the seller in Form 26QB. Can I correct it? ====
 +
 +Yes. A wrong seller PAN is one of the fields you can usually fix through the 26QB correction request on the TRACES portal. Because a PAN change affects who gets the tax credit, the correction generally requires verification — often the Assessing Officer's approval and sometimes confirmation from both the old and new PAN holders. Log in to TRACES as a taxpayer, raise the correction, and track its status. Where approval is needed, follow up with your jurisdictional income-tax office.
 +
 +==== The seller is not seeing the TDS credit in their Form 26AS or AIS. Why? ====
 +
 +TDS credit flows to the seller only when the buyer's Form 26QB is processed and the seller's correct PAN is linked to the deposited tax. Common reasons the credit does not appear are a wrong or inactive seller PAN, a PAN-Aadhaar that is inoperative, a mismatch in the amount or the financial year, or simply a processing lag of a few weeks. Check the challan status on TRACES, confirm the seller PAN is correct and operative, and wait for the next 26AS or AIS refresh before assuming an error.
 +
 +==== How do I download Form 16B for the seller after paying property TDS? ====
 +
 +The buyer registers and logs in as a taxpayer on the TRACES portal, goes to the Downloads section, and requests Form 16B against the relevant 26QB acknowledgement number. Form 16B usually becomes available only after the 26QB is processed, which can take a few days after payment. Once generated, download it and hand the certificate to the seller as proof that the property TDS was deducted and deposited.
 +
 +==== We are two joint buyers. Should we file one Form 26QB or two? ====
 +
 +As a general rule, each buyer-seller combination needs its own Form 26QB. If there are two joint buyers and one seller, the usual position is that each buyer files a separate 26QB for their share of the consideration and TDS. The same logic applies if there are multiple sellers. Rules and how the share is computed can vary with the facts, so confirm the correct split for your transaction on the income-tax portal or with a chartered accountant before filing.
 +
 +==== I paid the property TDS but entered the wrong amount. What do I do? ====
 +
 +A wrong amount in Form 26QB is generally correctable through the 26QB correction request on TRACES. If you deposited less than was due, you may also need to file an additional 26QB and pay the shortfall with any applicable interest. If you deposited more, the correction or a refund route may apply. Because under-deduction can attract interest and notices, fix the figure promptly and keep your challan and correction acknowledgements. For larger errors, take a chartered accountant's help.
 +
 +==== The seller is an NRI. Does Form 26QB still apply? ====
 +
 +Form 26QB is meant for resident sellers. When the seller is a non-resident, a different TDS mechanism and a different rate generally apply, and the buyer usually needs a TAN rather than relying only on PAN. If you have used 26QB for an NRI seller by mistake, do not just correct it silently — speak to a chartered accountant, because the deduction, rate, forms and certificate are different. Getting the residential status right at the start avoids a difficult correction later.
 +
 +==== Can I file an RTI to get my Form 26QB corrected faster? ====
 +
 +No. RTI is a tool to obtain information and records held by a public authority, not a tool to compel a correction or speed up processing. The actual fix happens through the 26QB correction request on TRACES and, where required, the Assessing Officer's approval. RTI can help you find out the status of a pending correction, get the recorded reasons for a rejection, or obtain copies of records held by the income-tax department once you have already raised the request.
 +
 +{{tag>pan property tds form error fix wrong amount}}