Find
TDS appears in Form 26AS only after the deductor deposits it and files the quarterly TDS statement with your correct PAN. If either step is missing or wrong, your credit does not show. The fix usually has to come from the deductor.
ITR
TDS deducted but missing from Form 26AS
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Provisions
Sec 199, Income-tax Act 1961; Rule 37BA, Income-tax Rules 1962 (now Rule 203); Sec 200(3) (now Sec 397(3)(b))
Analysis
Under Sec 199 of the Income-tax Act 1961, TDS deducted and paid is treated as tax paid on your behalf, but Rule 37BA (now Rule 203) gives credit based on what the deductor reports. If your payslips show ₹1,20,000 of TDS and Form 26AS shows ₹80,000, a quarter's statement may be missing or carry a wrong PAN. The department's FAQ says the first step is to contact the payer and find the reason. Keep payslips and Form 16 as proof of deduction.
Close
- Download Form 26AS and compare quarter by quarter with payslips.
- Note the quarters and amounts missing.
- Write to the employer's payroll or finance team asking for the reason.
- Ask them to file or correct the TDS statement.
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