ITR

TDS missing in AIS but deducted by the payer

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Feedback in AIS cannot add TDS credit. Credit appears only when the deductor files or corrects its TDS statement with your PAN. AIS TDS data matches Form 26AS on TRACES.

Provisions

Sec 285BB (now Sec 510); Sec 200A (now Sec 399); Sec 194J (now Sec 393)

Analysis

Ask the client for the TDS certificate and challan details. If they deducted ₹30,000 but did not file or quoted a wrong PAN, they must file a correction on TRACES. Only then will AIS and 26AS show it, and CPC will allow the credit. If you file the return before that, claim only what appears, or expect a mismatch and rectify later.

Close

  1. Ask the deductor for Form 16A and quarter details
  2. Request a correction statement if PAN or amount is wrong
  3. Check 26AS and AIS after a few weeks
  4. Claim the credit once it appears; rectify if already filed

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