TDS CREDIT MISMATCHING

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This query is : Resolved

Quick Summary

If your deductor hasn't revised their TDS return, leading to a mismatch between your books and Form 26AS, you should file your Income Tax Return (ITR) based on your books of accounts. This ensures your gross income is reported accurately and you claim the full TDS deducted. While this might trigger a mismatch notice from CPC, Section 205 of the Income Tax Act protects you. Keep your documentation ready and use the e-Nivaran portal to prompt the deductor to rectify the issue.

TARIQUE RIZVI

TARIQUE RIZVI (Querist)

31 August 2026 GOOD AFTERNOON SIR

TODAY IS 31ST AUG WHAT SHOULD I DO

THE DEDUCTOR HAS NOT REVISED THE TDS RETURN BECAUSE OF WHICH THERE IS A MISMATCHING BEWEEN TDS AS PER BOOKS AND TDS AS PER 26-AS.

SHOULD I FILE ITR AS PER BOOKS
OR
SHOULD I FILE ITR AS PER 26-AS

PLEASE GUIDE ME AND OBLIGE.

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

31 August 2026 Always file your ITR according to your books of accounts to ensure your gross income is accurately reported, and claim the full TDS actually deducted. While this will trigger a CPC mismatch notice, you are fully protected by Section 205 of the Income Tax Act. Keep your bank statements and invoices ready to dispute the automated demand, and use the e-Nivaran portal to force the deductor into compliance.

TARIQUE RIZVI

TARIQUE RIZVI (Querist)

31 August 2026 Dear Ashok Sir
Someone has advised me to file the ITR as per 26-AS so that refund should be credited in your bank account immediately and as and when the TDS Return is revised by the deductor. the ITR of yours should be revised with your actual gross income due date for revising the ITR is 31st March 2027 WHAT TO DO SIR IN SUCH A CASE.

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