ITR
Form 16 TDS more than Form 26AS
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Facts
Form 16 is the employer's certificate; Form 26AS shows what the employer actually reported in its TDS statements. If 26AS is lower, the employer has short reported or not filed a quarter, or reported under a wrong PAN.
Provisions and law
- Sec 192 (now Sec 392)TDS on salary
- Sec 200A (now Sec 399)Processing of TDS statements
- Sec 143(1)(a) (now Sec 270(2))CPC can adjust the return for mismatches with information such as Form 26AS, after giving notice
Analysis
Check 26AS quarter by quarter. If ₹24,000 for Q4 is missing, the employer may not have filed or may have made an error. Ask HR to file a correction on TRACES. If you file now claiming ₹96,000, CPC will allow only ₹72,000 and raise a demand of ₹24,000. You can wait for the correction or file and then rectify once 26AS updates.
Conclusion
- Compare Form 16 Part A quarters with 26AS
- Write to HR with the quarter and amount missing
- Ask for a correction statement on TRACES
- File after 26AS updates, or rectify later
A Savvy can do this for you
Pre-filing reconciliation of AIS, TIS, 26AS and Form 16
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