Tds unmatch

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

24 August 2012 Dear Sir,
One of my client has got TDS deduction around Rs. 65000/- in FY 2011-12, however Rs. 18750/- are stands with (U)-unmatch status in form 26AS, and remain amount is Final. Should I wait untill this amount do not come as (F)-final, before filing his income tax return.

Please advise me.

Amol S Joglekar

Amol S Joglekar (Expert)
Follow

24 August 2012 If you are sure of this amount of 18750, you may proceed on to file the return. Make sure that this U is not on account of TDS return filing by the deductor.

Querist : Anonymous

Querist : Anonymous (Querist)

24 August 2012 yes, this the amount of Rs. 18750/- is being reflected in form 26AS, but (U) standing beside this amount.

Amol S Joglekar

Amol S Joglekar (Expert)
Follow

29 August 2012 Yo have to take the call based upon your judgement of how sure you are that the U will get converted to F

Querist : Anonymous

Querist : Anonymous (Querist)

29 August 2012 That U might get converted to F as deductor is not agree to file revise return. Now please advise me, which amount I should claim as TDS.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
Follow

02 August 2025 This is a common issue with TDS mismatches in Form 26AS. Here's how you can handle it:

---

### Key points:

* **(U) status in Form 26AS means "Unmatched" TDS.**
* Unmatched TDS usually arises because the **deductor has either not filed or incorrectly filed the TDS return**—details don't match your PAN or other info.
* Only TDS reflected as **(F) Final** can be confidently claimed while filing your income tax return.

---

### What to do?

1. **Check the reason for the Unmatched status:**

* Contact the deductor to confirm whether they have filed or intend to file a revised TDS return.
* If deductor refuses or delays filing revised return, the amount will likely remain unmatched.

2. **Claim only the Final (F) amount as TDS credit in your return:**

* To avoid scrutiny or rejection by the income tax department, claim only the TDS that is correctly matched and reflected as (F).
* Do **not** claim the unmatched amount (U) until it is resolved.

3. **Maintain documentation:**

* Keep proof of the TDS certificate (Form 16/16A) received from the deductor showing the full TDS deducted.
* Keep correspondence with deductor about filing revised returns, if any.

4. **Filing the return:**

* File your income tax return claiming only the matched TDS (F) amount.
* You can explain the unmatched TDS in your return or during assessment, if required.

---

### Summary:

* Claim only Rs. 46,250 (matched) as TDS credit.
* Do **not** claim the Rs. 18,750 (unmatched) as TDS credit until it changes to (F).
* Follow up with deductor for rectification.
* If deductor refuses to revise, you might have to pay tax on the unmatched amount and later claim refund after deductor’s correction.

---

If you want, I can help you draft a letter/email to the deductor requesting revised TDS return filing. Would that help?

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now