Hi, Sorry to ask again, as usually for reply questions no response received.

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.
 
From BankA interest statement financial year ended 31st March 2026, below is how the
value is calculated in Form26AS and AIS.
 
form26AS and AIS Part B1 (INR28142) =Sum of the paid interest+accural interest of all FDs
+savings account interest paid- (minus) the interest paid FDs balance 31 mar 2026 is Zero
(assuming its closed FDs) it has no accurals-(minus)Savings interest accural
 
Note: The FD’s interest paid where balance as on 31 March 2026, There is no tax deducted
as per BankA interest statement.
 
Where AIS Part B2 Deposit (SFT) (INR 35126)=Sum of the paid interest+accural interest of
all FDs (including FDs interest paid who’s balance as of 31mar 2026 is Zero -(minus)Savings
interest accural-(minus)Savings interest paid
 
Do we consider PartB2 for deposit calculation or PartB1/Form26AS?