ITR
Freelancer's Form 16A does not match 26AS
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Facts
Form 16A should match the client's quarterly TDS statement. If 26AS shows less, the client may have filed late, used a wrong PAN, or paid less than reported.
Provisions and law
- Sec 194J, Income-tax Act 1961 (now Sec 393)Clients deduct TDS on professional or technical fees above the threshold.
- 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).
- Sec 203, Income-tax Act 1961 (now Sec 395(4))The deductor must issue a TDS certificate (Form 16 or 16A) for tax deducted.
Analysis
Freelancers with many clients often see gaps of a few thousand rupees each. List each client's TDS from 16A and 26AS side by side. Ask clients with gaps to correct before you file or rectify. Freelancers usually file ITR-3 or ITR-4, not ITR-1.
Conclusion
- List each client's Form 16A TDS.
- Compare with 26AS by TAN.
- Write to clients with gaps.
- Track corrections.
- Claim credits matching 26AS when filing.
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Form 26AS TDS mismatch: get the deductor to correct its TDS return
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