Hi,

NRI, ITR-2 FY 2025-26: AIS Part B2 (SFT) shows higher interest than Form 26AS / AIS Part B1. Which figure is correct, and how do I fix if any excess?

Background
An NRI filed ITR-2 for FY 2025-26 (AY 2026-27) and reported the higher amount shown in AIS Part B2.

What the documents show (all for the same Bank A)

  1. Form 26AS, Part I (Details of Tax Deducted at Source): Total Amount Paid/Credited is INR 28,142 for “interest from deposit”. Transaction dates run from June 2025 to 31 March 2026, and Date of Booking runs from August 2025 to 24 May 2026.
  2. AIS Part B1 (Information relating to tax deducted or collected at source), under “Receipt of foreign remittance”: shows the same INR 28,142, split across Q1 to Q4, with payment dates from June 2025 to 31 March 2026.
  3. AIS Part B2 (Information relating to Specified Financial Transaction, SFT), under “Interest from deposit”:shows a higher aggregate of INR 35,126 for Bank A, with all entries Reported On dated 21 May 2026.

Questions

  1. Was reporting the Part B2 figure (INR 35,126) correct, or has extra income been reported?
  2. If it was excess, does he need to file an ITR-U, or can he adjust the extra amount against next year’s return?
  3. How should the difference between the two figures (INR 6,984) be treated, in case it is not duplicate reporting?

Thanks in advance for any guidance.

Note: Amount given by client is example