Unmatched entry

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

26 May 2012 Dear expert,
In case of one of my client , there were two unmatched entries in Form 26AS out of total eight entries in AY 2011-12.
In e-return intimation u/s 143, CPC did not give him benefit of TDS amount.
Then I filed rectification, citing the Instruction No 01/2012 dated 2-2-2012 and requested to refund the TDS.
However, also in rectification order, CPC againg ignored the TDS amount.
Please advise me, can he get partial refund?

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
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27 May 2012 It is hoped that Form 26AS must have been checked on our part before filing the Rectification Request to CPC as it is possible that Credit might have not been given in intervening period .
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Please retry with CPC by refiling RR or contact AO.
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Refund will be allowed to the extent or on the base of 26AS.

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Querist : Anonymous

Querist : Anonymous (Querist)

27 May 2012 As total TDS amount is Rs 10500/- out of which two entries are unmatched cantaining Rs 600/-. In the view of Instruction no1/2012 dated 2-2-2012, there is difference amount is less than Rs. One lac.
In one another case I have filed rectification citing the said instruction and refund has been determined. However in above case it did not work.
Should I claim Rs. 9900/- in re-rectification or I should claim whole amount of Rs. 10500/-.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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02 August 2025 Here’s how to handle your case with unmatched entries in Form 26AS and TDS refund claim:

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### Situation Recap:

* Total TDS credited: Rs. 10,500
* Unmatched entries: Rs. 600
* Matched entries: Rs. 9,900
* CPC did not credit/refund any amount including matched part
* Instruction No. 01/2012 says for difference < Rs. 1 lakh, rectification can be filed for refund.

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### Key Points:

1. **Partial Credit/Refund Allowed**
Since Rs. 600 is unmatched but Rs. 9,900 is correctly matched, refund or credit should be given at least for Rs. 9,900. The unmatched amount will be ignored for now.

2. **Claim Only Matched Amount in Rectification**
In your rectification application to CPC, it’s better to **claim only Rs. 9,900**, which is matched in Form 26AS.

* Claiming full Rs. 10,500 can lead to rejection or confusion because Rs. 600 is unmatched.
* This is a safer approach and more likely to get accepted.

3. **Follow-up With AO for Unmatched Rs. 600**
For the unmatched Rs. 600, either your client or you can approach the Assessing Officer to get it corrected or linked properly so that it can be claimed later.

4. **Maintain Documentation**
Keep a record of Form 26AS, TDS certificates, rectification filed, and correspondence with CPC and AO.

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### Suggested Action:

* File rectification claim for Rs. 9,900 (the matched TDS amount) citing Instruction 01/2012.
* If rejected again, escalate by approaching AO or CPC via grievance mechanism.

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If you want, I can help you draft the rectification application claiming the matched amount only. Would you like me to?

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