TDS mismatch in Form 26AS – Reasons and Consequences

The primary reason for mismatch in TDS actually deducted and the amount reflected in your Form 26AS is due to errors or defaults in TDS return filed by the Deductor or feeding/punching mistakes during the payment of Advance Tax / Self-Assessment Tax.

The reasons for TDS not matching with Form 26AS figures are listed below:

  1. Non-Filing of TDS Returns - Every quarter, the Deductor has to furnish the deducted TDS in the Form of e-return to the Income Tax Department. The filed return contains information such as:
    • PAN of the individual whose TDS is deducted.
    • Name of the individual whose TDS is deducted.
    • Total amount of payment on which TDS is deducted.
    • Amount of TDS deducted.
    • Details of Challan or TDS deposited to the Government.

    Since the TDS returns contains all information about the TDS deducted, non-filing of TDS return will result in inability of mapping of TDS deducted with Form 26 AS which leads to TDS mismatch in Form 26AS.

  2. Punching errors in TDS return - While filing the TDS return, human errors may occur while entering the following values which may lead to mismatch in values of TDS deducted and Form 26AS:
    • PAN of the Deductee.
    • Challan Serial Number - The number printed on the acknowledgement receipt generated at the time of e-payment of TDS or the acknowledgement number provided by the bank if the amount of TDS is deposited in the bank.
    • BSR Code, a unique code of the branch of the bank where the TDS is deposited.
    • Amount of TDS deducted.
    • Amount of TDS deposited.
    • Assessment Year in which the TDS was deducted.
  3. Omission Errors - In many instances, the Deductor makes clerical mistakes by omitting the details of Deductee in the TDS return leading to mismatch in Form 26AS.
  4. Feeding Mistakes during Tax Payment - If an individual quotes incorrect PAN or Assessment Year in the printed copy of Challan or during e-payment of Advance Tax or Self Assessment Tax, the Taxes paid will not be mapped with Form 26AS.

What to do if there is a TDS mismatch in Form 26AS?

In this case, you don’t have any other option except to pursue the Deductor of TDS and request to e-File his TDS return as early as possible. If the TDS return is already filed, ask the Deductor to locate the errors due to which the TDS values are mismatched in your Form 26AS and thereafter, file his Revised TDS return.

What to do if there is a mismatch in Self-Assessment Tax / Advance Tax in Form 26AS?

As discussed, the mismatch in this case will be either due to entering the incorrect PAN or Assessment Year while e-paying the taxes or while filing the Challan No. 280 form. In such cases, approach the banker with whom the income tax payment was deposited within 7 days of payment with an application in a prescribed format to correct the mistake of PAN or Assessment Year .If the payment date exceeds 7 days, you should approach the local Income Tax Officer (Assessing Officer) with an application to get the errors corrected.

What are the consequences of mismatch in TDS figures in Form 26AS?

If there is a mismatch in the figures of Form 26AS and TDS actually deducted, the consequence is that you will not get a credit of TDS deducted or Income Tax paid during processing of Income Tax return. Either, your eligible amount of refund will be reduced or the Income Tax Department may demand to pay additional Income Tax. Therefore you must view your Form 26AS carefully and if there is any mismatch, get it corrected before efiling of Income Tax Return to avoid any trouble.

How to view Tax Credit Statement - Form 26AS? December 30, 2014

Understanding Form 26AS December 30, 2014



Check the Summary of

Tax Deducted at Source(TDS)

or Income Tax Paid with

View Form 26AS utility

View Form 26AS