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Generally, every entity (individual or company) that has deducted taxes must credit that amount to the government via banks. Banks must upload these TDS details into the Tax Information Network (TIN) central system. Based on these details, the TIN central system matches information related to tax payments before converting it into a comprehensive ledger for the concerned PAN. This is Form 26AS. Therefore, Form 26AS s provides a consolidated view of the total income earned by you from all the sources during the year. Mismatch of TDS refers to the situation when the details of form 16 and form 26AS differ from each other.

Mismatch Of TDS With 26AS

Reasons for mismatches between TDS statement and Form 26AS

There are various reasons where the TDS information differs from the details given in Form 26AS.  The most common reasons for such mismatch(es) are listed below:

  • Failure of the deductor to deposit TDS on time
  • The incorrect amount entered in the TDS return
  • Incorrect PAN quoted in the TDS return
  • Mistake in the CIN
  • The details of deductors PAN/TAN wrongly entered
  • Mistake in choosing the relevant Assessment year. 

Consequences Of Mismatch

Computerized ITR processing income tax returns has made it easier to identify matches in Form 26AS and TDS statements. Therefore, to avoid the following consequences one should ensure before filing of TDS return

  • In the event of mismatches, the value prefilled will mismatch with our actual details given in form 26AS.
  • Omission of entries by the deductor will result in not crediting taxes deducted during the year.
  • Delay in processing of Income tax return.
  • Receipt of refund of excess tax deducted will be delayed.

Rectifying Mismatches

  • File a revised TDS return after making the necessary corrections by your employer or deductor
  • Assessee can mention the reason for the mismatch in the online portal in answer to a notice sent by the department.

The author Sushant Gangurde is a legal analyst who aims to educate people about various tax laws and financial planning.


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(Taxblock is One stop solution to ITR, GST, U.S Tax, NRI, EXPAT, TDS, Tax Planning and many more for Individual & Business)
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