ITR
Form 26AS and AIS show different TDS
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Facts
Form 26AS on TRACES is the base CPC uses for TDS credit. AIS also lists TDS but is a wider statement, and timing of updates can differ.
Provisions and law
- Sec 285BB, Income-tax Act 1961 (now Sec 510)The Annual Information Statement shows TDS and other information reported about you.
- 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
If AIS shows ₹62,000 TDS and 26AS shows ₹60,000, check entry by entry; often a late-processed correction shows in one first. Claim credit based on 26AS. If AIS has an entry that is not yours, give AIS feedback. Wait a few weeks for both to align if a correction was recent.
Conclusion
- Download both statements for the year.
- Match TDS entries by TAN and amount.
- Treat 26AS as the credit base.
- Give AIS feedback on wrong entries.
- Recheck after recent corrections.
A Savvy can do this for you
Form 26AS TDS mismatch: get the deductor to correct its TDS return
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