Here is a guide to understanding and resolving discrepancies between TDS statements and Form 26AS to ensure smooth income tax return filing.
Saloni Kumari | May 12, 2025 |
Resolving Discrepancies Between TDS Statement and Form 26AS
Form 16 is given to you by your employer before you file your income tax return for a financial year. It shows the tax deducted from your salary. Form 16A is used for showing tax deducted (TDS) from other income like interest or dividends. All the tax figures you see in Form 16 and Form 16A must also reflect in your tax summary, Form 26AS. But occasionally, there can be discrepancies on account of minor errors or clerical mistakes.
We will see in this article what these discrepancies can be, why they occur, and what issues they can create.
Anyone who makes payments that require TDS (Tax Deducted at Source) must file a quarterly TDS return.
This return gives information about:
From these TDS statements:
Form 26AS is a summary of all the taxes related to your PAN card.
Here’s how it works:
Form 26AS shows:
When you file your Income Tax Return (ITR), the system can pre-fill your data using your PAN. But if Form 26AS doesn’t have the correct information:
To avoid this, make sure all TDS details are correct and match in both TDS statements and Form 26AS.
TDS in Form 16/16A may not match with Form 26AS for the following reasons:
The maximum number of mismatches takes place because of wrong details in the TDS return.
To fix it:
With automated ITR processing, mismatches are quickly noticed.
The tax portal indicates your Form 26AS, so you can check and match it with your TDS details. If not fixed, you may face problems such as:
So, always make sure your TDS details and Form 26AS match before filing your ITR.
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