ITR

Common reasons TDS does not reach Form 26AS

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Find

The usual reasons are that the deductor has not filed the TDS statement, quoted a wrong PAN, filed under a wrong section or year, or made an error in the challan. Sometimes the tax was deducted but not deposited at all. Each reason has a different fix.

Provisions

Sec 199, Income-tax Act 1961; Sec 200(3) (now Sec 397(3)(b)); Sec 201(1A) (now Sec 398(3))

Analysis

If the statement was not filed, the deductor must file it; if the PAN was wrong, the deductor must file a correction; if the challan was wrong, the deductor must correct the challan details on TRACES. Where tax was deducted but not deposited, the deductor owes interest at 1.5% a month under Sec 201(1A) and you can rely on Sec 205. Asking the deductor for the challan number and quarter helps pin down which case it is. Form 26AS booking status can also give a clue.

Close

  1. Ask the deductor for the challan number, date and quarter of filing.
  2. Check the PAN they used.
  3. Compare with Form 26AS entries.
  4. Agree on the correction they will file and a date.

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