ITR
Booking status codes in Form 26AS
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Facts
Each TDS entry in 26AS carries a booking status that shows whether the deductor's statement matched the bank's challan record. F means final and matched; U means unmatched; P means provisional; O means overbooked.
Provisions and law
- Sec 200(3), Income-tax Act 1961 (now Sec 397(3)(b))The deductor files quarterly TDS statements and can file correction statements to fix errors.
- Sec 199, Income-tax Act 1961Credit for tax deducted is given to the person whose PAN is reported, for the year in which the income is assessable (2025 Act number to be confirmed).
Analysis
Status U or O usually means the employer's challan details in the TDS statement do not match the bank's record, or more was claimed than paid. CPC may not give full credit for such entries. The deductor fixes this by correcting challan details or paying the shortfall. Status F is what you want before filing.
Conclusion
- Note entries with status other than F.
- Tell the deductor the quarter and status.
- Ask them to correct challan details or pay the shortfall.
- Recheck 26AS after a few weeks.
- File or rectify once status shows F.
A Savvy can do this for you
Form 26AS TDS mismatch: get the deductor to correct its TDS return
₹1,499
Get this doneAsk a Savvy on WhatsAppGeneral guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.