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.

Find

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

Sec 200(3), Income-tax Act 1961 (now Sec 397(3)(b)); Sec 199, Income-tax Act 1961

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.

Close

  1. Note entries with status other than F.
  2. Tell the deductor the quarter and status.
  3. Ask them to correct challan details or pay the shortfall.
  4. Recheck 26AS after a few weeks.
  5. File or rectify once status shows F.

Connect now

A Savvy replies in minutes.

Fixed price before you pay. Your Savvy is paid only after you accept the work.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.