!!! … Gulab Singh … !!!

June 23, 2012

What is Form 26AS?


Form 26AS currently gets generated through TRACES.




TRACES stands for TDS Reconciliation Analysis and Correction Enabling System.


Form 26AS contains details of the total TDS (Tax Deducted at Source) / TCS (Tax collected at source / any other tax (for example, Self Assessment Tax / Advance Tax) including Refund and AIR Transaction.


AIR stands for Annual Information Report.




This form is available after you log in on the website of https://incometaxindiaefiling.gov.in by using your PAN as User ID and unique password.


Incase you have not registered, there is a process of one-time registration. In few other cases, where the password is lost, one can retrieve it by way of “Forget Password” option.


In other case, where the previous consultant filed the return and he is no longer available to crack the password, you may then have to write to validate@incometaxindia.gov.in.


Alternatively, you can attempt to crack the password through the use of Digital Signature Certificate (DSC) as a last resort. DSC Class 2 would be enough as Class 3 are meant for Tenders. Class 3 is expensive too ranging from Rs. 4,000/- to Rs. 6,500/-, whereas Class 2 comes at Rs. 500/- to Rs. 2,500/- depending on urgency and other factors.



Form 26AS can be viewed by registering with TRACES or through net banking account of tax payers held with banks that have registered with TRACES to provide this facility.




There are two tabs in TDS-CPC (CPC – Centralised Processing Cell). Click on “View Tax Credit (Form 26AS).

Choose the Assessment Year from the drop down menu. For example, if you want to see your tax details for the financial year 2012-2013 (01.04.2012 to 31.03.2013), then select the Assessment Year as 2013-2014.


There are options to view the details either through HTML or PDF or Text.


HTML gives you the summarized form of tax deduction from respective deductors, whereas the PDF version offers details of TDS deducted during the period by each deductors as and when the TDS was deducted and deposited. Its more detailed in nature and is much useful. The PDF can be directly downloaded, whereas the HTML can be viewed and copies, if so desired.


Even the HTML can be viewed in detail, incase you don’t wish to download the pdf version on a public terminal. Let us see how …



In Part A – Details of Tax Deducted at Source, you would find a table which would start with “Sr. No.”. Prior to the said column, there is a blank column which would show “+” sign.


Just click on the “+” sign and you would get the details of TDS by the said deductor in detail during the said period under review.


To go back to the summarized form, click “-“ at the same place which has appeared at the location earlier occupied by “+”




This form (26AS) contains the annual tax statement under Section 203AA (Refer Section 203AA and second proviso to Section 206C(5) and Rule 31AB).


This form must be cross-checked with the details of the TDS certificate (Form 16 / Form 16A) to ensure whether the TDS deducted on the deductee’s income was actually deposited with the Income Tax department.


This form is divided into three sections as under:


Part A – Details of Tax Deducted at Source


Part A1– Details of Tax Deducted at Source for 15G / 15H


Part A2– Details of Tax Deducted at Source on sale of immovable Property U/s. 194IA


Part B – Details of Tax Collected at Source


Part C – Details of Tax Paid (Other than TDS or TCS but includes Self Assessment Tax & Advance Tax)


Part D – Details of Paid Refund


Part E – Details of AIR Transactions

(AIR stands for Annual Information Report)


Kindly note that in PART A/B (Details of Tax deducted / collected at source), the ‘Status of Booking (P/F/U)’ indicates the following:-


Provisional (P) – Only for TDS/TCS affected by Government deductors. Provisional tax credit is effected on the basis of TDS/TCS returns filed only. On verification of the payment details by the Pay & Accounts officer (PAO), status will change to Final (F).


Unmatched (U) –    Deductors have not deposited the taxes or have furnished incorrect particulars of tax payment. Final credit will be reflected only when the payment details in the bank match with the details of deposit in the TDS/TCS return.

Final (F) – In case of non-Government deductors, payment details of TDS/TCS deposited in bank by the deductor have matched with the payment details mentioned in the TDS/TCS return filed by the deductor.


In case of Government deductors, details of TDS / TCS booked in Government account have been verified by the Pay and Accounts Officer (PAO).


In PART C, Details of Tax Paid (Other than TDS or TCS) related to  Securities Transaction Tax and Banking Cash Transaction Tax are not displayed.


Form 26AS will help you to verify the credits for taxes deducted from the income received and the advance tax/ self assessment tax deposited by you at the bank.




Possible reasons for mismatch/missing entry in Part A/B (Details of TDS or TCS) are as follow:-


·         Deductor / collector has not filed quarterly TDS/TCS return.
·         Deductor /collector has not quoted or has wrongly quoted your PAN in the TDS/TCS return.
·         You have not provided PAN or have provided wrong PAN to the deductor/collector.
·         The TDS/TCS return filed by the deductor/collector is rejected in the system.


In case of entries with Status of Booking “U” (Unmatched)


·        Deductor has wrongly quoted the challan details in the return against which your TDS/TCS was deposited.
·        Deductor has provided correct challan details in TDS/TCS return but bank has made error while digitising challan details.


Possible reasons for mismatch / missing entry in ‘Part C ‘Details of tax paid (other than TDS or TCS) are as follow:-


The Bank
·         has digitized incorrect PAN in  Challan.
·         has not uploaded the digitized challan.
·         has made error in digitising amount/major head while digitizing the Challan data
·         has made error in digitising CIN details in the Challan data


·         have mentioned wrong A.Y. in the challan which will result in updation of Form 26AS for wrong A.Y.
·         have quoted incorrect  PAN in the tax payment challan

CIN consists of the BSR code of the bank branch where you deposited the tax, date on which you deposited tax and the challan serial number which have been stamped on the counter foil of the challan given to you.




Extract of Form 26AS …

In continuation of the citizen centric exercise of sending Annual Tax Statements to taxpayers, please find attached your Annual Tax Statement for A.Y. 20xx-xx (Financial Year 01.04.20xx to 31.03.20xx).


The tax credits available are based on the details submitted by the deductors up to the date on which the statement is generated. The date upto which the data has been taken is mentioned in the statement itself. The objective is:


(i)  To give you feedback regarding the tax credits, as reported by the tax deductors/collectors, besides showing taxes deposited by way of self assessment tax, advance tax etc ; and

(ii)  To enable you to ensure that the tax credit available is complete, correct and up to date.


This statement assumes more importance since this statement is also relied upon by the ITD while giving tax credit at the time of processing of the Income Tax returns. Hence, absence of tax credit will bind the Officer to adhere to the tax credit available.


2.        The statement is being sent to enable you to take up the matter pertaining to any deficiencies in your statement with your deductor. This would also ensure that complete and correct tax credit is available to you at the time of filing of the income tax return for the A.Y. 2009-10.


3.        As has been advised before, Tax Credits appearing in the Annual Tax Statement are on the basis of the details given by the deductor in the TDS / TCS statement filed by him. The same should be verified before claiming tax credit and only the amount which pertains to you should be claimed.


4.        To open the statement, please enter the date of birth in case of individual tax payers and the date of incorporation for non-individual tax payers as password in the format of DDMMYYYY. For example, if your date of birth / incorporation is January 21, 1985 then the password will be 21011985.

4.1      The date of birth / incorporation should be same as furnished to the Department and available in the Income Tax Department PAN master (as printed on the PAN card).


It is indeed a step forward in bringing transparency and better accountability.




  1. Sir,

    one small query regarding the income that is reflecting on 26AS is the final income & deductee has been paid the certain amount? If the deductor has not paid the salaries to the employee but still he is showing salary credit in to the employee bank A/c making the TDS finally issues a form 16 / form 16A to the employee with what he actually paid to him. But the problem is with the income shown on 26AS form 16/16A doesn’t match. sir can u give me any suggestion regarding this issue as i was unable to submit my ITR with this differences.

    Thanks & regards

    kiran kumar davuluri

    Comment by D KIRAN KUMAR — August 24, 2009 @ 12:00

  2. Dear Kiran,

    The TDS has to be deducted on the payment which is either actually paid OR CREDITED to the account of the employee. Even if the salary is delayed, TDS is still to be remitted.

    Now coming to your point, even if the income shown in Form 26AS is not shown you may file the return on the basis of net receipts (if you cant recover your salary) and claim the TDS which was actually deducted and paid to the credit of the central government. You may show the income equivalent to TDS for the said month in which the salary was not received. Hope this clarifies the matter. I dont see any reason why you cant file your returns just because of this anomaly.

    Good luck!

    Comment by gulabsingh — August 24, 2009 @ 12:48

  3. sir

    can u explain me what is that column 506 under part A in Form 26AS. Is it the amount paid to the employee or payable to the employee or this is the total income of the employee earned from particular deductor & what if the employee has not paid but appears in it as paid. And if the salary of particular shown on column 506 is kept on hold by the employer and the employer will shows the TDS for that salary & later the employee has not received it.

    Form no.26AS is all about the tax credit only? or if it is the income proof of a particular?

    sir what is the benefit of this statement has it shows only tax credit, but where as the particular has not received certain amount(salary) at all.

    sir please clear this query.

    Thanks & Regards
    Kiran Kumar davuluri

    Comment by D KIRAN KUMAR — August 24, 2009 @ 12:51

  4. Dear Kiran,

    You may send your Form 26AS if you are comfortable doing the same. I will advise you further on that issue. Form 26AS is more for tax credit than income proof. The benefit of this statement is that you are in a position to know whether the deductor of your TDS is actually depositing it with the central government! Once its deposited, you may get the credit. Its only meant for cross check of your taxes that has been deducted on your account for the said financial year.

    Comment by gulabsingh — August 24, 2009 @ 12:54

  5. sir,

    thank you very much for your ur suggestions.

    Thanks & Regards
    Kiran kumar davuluri

    Comment by D KIRAN KUMAR — August 24, 2009 @ 13:08

  6. sir,

    can i have your email-id.


    Comment by D KIRAN KUMAR — August 24, 2009 @ 13:10

  7. gulab.a.singh@gmail.com

    Comment by gulabsingh — August 24, 2009 @ 13:18

  8. The deductor has given the TDS certificate but the amount does not reflect in form 26 AS in such case what can be done except write a letter to the deductor lclosing the copy of TDS certificate form16A? will the tax credit be granted after providing the proof of TDS certificate to the income tax auhtorities?

    Comment by Anil Bhagwat — September 20, 2009 @ 15:13

  9. Get an appropriate evidence from the deductor towards making the said payment and then you claim the refund from the IT authorities after presenting your side

    Comment by gulabsingh — September 23, 2009 @ 13:32

  10. Sir,

    We filed the wrong amount in the challan remitted to TIN, now our employees are receiving their Form 26AS with unmatched status. What can we do to rectify the same?

    Many Thanks,

    Comment by Oneil Burgos — October 14, 2009 @ 08:20

  11. You must proceed and revise / rectify as the case may be … so as to avoid any sort of hardships to your employees. You must write a separate letter to the TDS section so as to incorporate the changes in their records alongwith the appropriate evidence. This will definitely resolve your issues.

    Comment by gulabsingh — October 14, 2009 @ 12:51

  12. Sir,
    I have shares in ICICI bank famounting to Rs 4.5 Lakhs. I have received form 26AS for the first time. All the parts i.e. part A, Part B and part C having entries ” No transaction entries”. I have not yet sold any share till now, infact due to present recession, the account is in negative. What do I do now with this form. Kindly advice.


    Comment by Rajani — November 12, 2009 @ 20:02

  13. Its just an information. You dont have to do anything about it.

    Comment by gulabsingh — November 12, 2009 @ 20:15

  14. Hello Sir,

    I have on doubt. suppose i trade in stock market and whenever i do some trading, my broker deducts some STT, Service tax etc. Will this amount also reflect in Form 26AS Part A under TDS

    Comment by Mahesh — November 13, 2009 @ 17:04

  15. No. Read the article once again. It does not cover indirect taxes or taxes such as STT or CTT …

    Comment by gulabsingh — November 16, 2009 @ 14:13

  16. I just got my ATS after online registering my PAN,all places say “NO transactions present”.
    what does it mean?

    Comment by POONAM MHETRE — May 6, 2010 @ 11:16

  17. Dear Poonam,

    No transactions MEANS that there have been no TDS deductions against your income. Incase you are sure that the Deductors have deducted TDS on income but not deposited or wrongly deposited against some one else’s PAN, then kindly contact the respective Deductors seeking clarifications. Or else you might lose out on claiming tax credit at the time of assessment of income tax returns.

    Good luck!

    Comment by gulabsingh — May 8, 2010 @ 20:17

  18. Thank u so much sir,apparently i did nt recieve my TDs certificate,so i applied for a duplicate one,in which the pAn no was manuaaly put ,erasing Not available.
    would this be the reason i have nt gt my money?
    what do i do?

    Comment by Poonam — May 23, 2010 @ 10:46

  19. Manual mention is never a problem.

    After the TDS matches with the record, you would be eligible for refund. Write to IT dept and attach a copy of the TDS certificate to claim the excess tax lying with them.

    Comment by gulabsingh — May 25, 2010 @ 17:14

  20. Hello Sir,
    My Form 26AS shows credits by my employer to me which is in excess of being paid to me(e.g during notice pay my salary was on hold but employer has shown that while i have not received the same. This has led into diff between Form 16 and Form 26AS. How can it be rectified or i shall leave it as it is and pay tax according to Form 16 which shows correct income.

    Comment by Anuj Khanna — June 25, 2010 @ 00:30

  21. Your employer is right in deducting TDS on accrued salary and other related perks. Claim the higher amount of TDS …

    Comment by gulabsingh — July 5, 2010 @ 19:57

  22. Hi,

    If one company trasferred tax to wrong PAN number in Form 26Q, any way to rectify that.

    This has happened for 8 qaters so only revised filling is the way? any alternative?

    Comment by Sharma — July 13, 2010 @ 08:49

  23. Revised filing is the only way as far as company is concerned.

    Regarding assessee, if he can get Form 16A with the actual details duly incorporated he can approach the assessing officer at the time of assessment and can claim the credit. This can happen only if the credit to the wrong PAN is not being utilised by the other party to whom the credit was wrongly given. There cannot be unjust profit to both the assessees. To ensure that these difficulties are ironed out, revised filing would be a better option

    Comment by gulabsingh — July 13, 2010 @ 13:58

  24. Hi For FY 2007-07 My my Form 26 AS is not correctly updated because of not mentioniong of PAN in some entries so I received less refund. The PAN was not updated peoperly from my employer due to some problem in their accouting software.
    Now how can I get my pending partial return?
    My compnay has given me For 16 as well as one letter metioning TDS and challans.
    I work in bangalore and filled 2006-07 FY IT return online and ITR Acknowledged by Lucknow but ward is showing Delhi. How to go ahead now.

    Comment by sanjeev — July 18, 2010 @ 14:42

  25. Make an application with required details of TDS deduction. You may get the partial refund if you chase them well. Chasing is the right word while you wish to have such a request.

    You must have taken PAN from delhi and there must not have been requests for address change from your end thereafter hence the ward shows as Delhi. Write to them and it would be rectified. Not a major issue.


    Comment by gulabsingh — July 18, 2010 @ 20:13

  26. how can we rectify entries with status of booking ‘U'(unmatched).Could you pls. tell me hw can we make unmached as final in 26AS.

    Comment by DVS Satyanarayana — July 22, 2010 @ 11:17

  27. Claim all TDS in your returns. Incase of deficiency in adjustment at the time of assessment, prove the case with the help of TDS certificates. Form 26AS is completely automated. It depends on the information provided by the Deductor.

    Comment by gulabsingh — July 25, 2010 @ 21:39

  28. Hello Sir,

    In my case in the form 16 for assessment year 2008-2009, PAN no was not avaiable.
    By this I mean I had PAN no but was not updated in the form 16.Although the TDS has been deducted and the details are available in the form16.

    Please help me out how can I get the return.

    In the 26AS there are no entries as the amount deposited for year 2008-2009 . PLease guide me .
    Thanks in advacne.

    Comment by shubhangi gaikwad — March 11, 2011 @ 12:42

  29. Dear Sir,

    If we mention wrong AY while deposit the Advance Tax,what is the action to do for recitification????
    Please help me.

    Comment by MONIKA — March 16, 2011 @ 12:17

  30. Dear Sir,

    Can Assessing Officer denay to give credit of TDS deducted from salary by employer, if same was not reflected in 26AS.

    Comment by Shailesh Christy — May 7, 2011 @ 12:51

  31. Dear Shailesh Ji,

    Its the duty of your employer to put across your right PAN at the time of filing their (companies) eTDS returns. In the absence of information, the Assessing Officer can deny the refund since they go by what Form 26AS reflects. However you can still avail the refund by submitting original TDS certificates in Form 16 and an Indemnity Bond wherever required and I am sure you would get your refund soon. Good luck.

    Comment by CA Gulab A. Singh — May 7, 2011 @ 17:08

  32. Dear Monika,

    You can write to the respective assessing officer of the correct jurisdiction about the goof ups. He would make the changes accordingly. Do not forget to put it in letter and take the acknowledgement by enclosing a copy of the challan for their record. Regards

    Comment by CA Gulab A. Singh — May 7, 2011 @ 17:24

  33. Dear Shubhangi,
    Ask your employer company to file the correction statement against your PAN for the said TDS amount which has been deducted. Immediately within a month of filing correction statement, your TDS would reflect in Form 26AS thereby making you eligible to take the appropriate credit.

    Comment by CA Gulab A. Singh — May 7, 2011 @ 17:25

  34. Hi sir,


    Comment by DILEEP KUMAR — June 13, 2011 @ 15:12

  35. I believe the issue is non-credit of TDS for 2 months.
    Your Form 26AS is correct. Incase your company has filed all the e-TDS returns ask them to give you the acknowledgement number lest you may ask them to file a Correction Statement so that the credit can appear in the corresponding assessment year for the purpose of claiming due credit. You may have to follow up with the Principal Company only. Incase they have issued you Form 16A check up all the acknowledgement numbers if they are at their place on the top front page of the certificate. Pursue the matter with company !

    Comment by CA Gulab A. Singh — June 13, 2011 @ 20:23

  36. Dear Mr. Singh, Thanks for this nice entry explaining the form 26AS!

    For FY2010-11, my employer didn’t have my PAN information until October 2010, but TDS was still being deducted from my income. In my form 26AS, only TDS deducted from Novermber 2010 onwards is showing up. Form 16A provided by my employer shows entries for all quarters. How do I correct the information in 26AS?

    Thanks for your help!

    Comment by Saurabh — July 23, 2011 @ 23:40

  37. Dear Sir,

    My Company hs provided the wrong PAN number while duducting TDS. Wrong PAN number was given by me mistakenly. Amount deducted does not reflect in my
    26AS. This is for assessment year 2011-12. I understand from above replies that company need to correct it. I have told them to correct but seems
    like they are not interested in doing this correction. How can i proceed in this matter. How shall i file income tax return now.

    Please help me.

    Thanks & Regards,

    Comment by Deepak — July 26, 2011 @ 08:12

  38. Hi,

    I e-filed y’day but didn’t take into account the form 26AS and today, when I checked it, there are two transactions from my Bank where they have deducted tax under sec 194A, I’m not able to identify the transactions and never received any form 16A from the Bank. In my return, I only mentioned my employer’s form 16 and filed accordingly.
    Please let me know your thoughts on this and advise on the next steps.


    Comment by Ashu — July 27, 2011 @ 11:21

  39. Dear Ashu,
    The first and foremost – Whether you had any Fixed Deposits with Banks? Are deductions made by the Bank are on account of accrued interest on Fixed Deposits. This question has been raised from my end as in many of the cases due to wrong PAN quoting somebody else’s data appears in Form 26AS.
    Incase the Bank has deducted TDS correctly, you may have to consider that income into your return and take the TDS credit accordingly. Good Luck

    Comment by CA Gulab A. Singh — July 27, 2011 @ 12:16

  40. Dear Deepak,
    The error has been from your end since you gave a wrong PAN to your employer. However, you can still give a request letter to them accepting the error made at your end. You may pray before the company to file a “Correction Statement” which if done would ensure that your Form 26AS reflects the right credit.
    Gulab A. Singh

    Comment by CA Gulab A. Singh — July 27, 2011 @ 12:22

  41. Dear Saurabh,
    The company may have to file a “Correction Statement” for the period till Oct 2010 so as to ensure that your Form 26AS reflects the right credit. For the deductions they made earlier, they would have put PAN NOT AVAILABLE. You have the option to claim it now in the Income Tax return and then apply for rectification U/s. 154 of IT Act if the company delays filing of correction statement at their end.

    Warm Regards,
    Gulab A. Singh

    Comment by CA Gulab A. Singh — July 27, 2011 @ 12:24

  42. Thanks Gulab Singh Ji, I have requested them to do the correction. Looks like last five years data is wrong in my 26AS.
    I have provided them all the details of last 5 years of 26AS. Will they be able to do all the year’s correction or just the current one.
    How long normally it will take to correct them the data so it reflects correctly in my form 26AS. Last date of filing the return is 31st Jul,
    shall i wait to file the current return till the data in form 26AS is corrected even though i file retun after 31st? or Shall i file the return beforre they make correction.

    Comment by Deepak — July 27, 2011 @ 12:30

  43. Dear Deepak Ji,
    As soon as they file Correction Statement, it would appear in Form 26AS. File your return on the assumption that the employer would file the Correction Statement later. Dont wait for Form 26AS to get rectified. Since the TDS claims are genuine, please go ahead and file the returns. All the best

    Comment by CA Gulab A. Singh — July 27, 2011 @ 12:32

  44. Thanks Gulab Singh Ji, I told them to do the correction yesterday, can this correction be done any day of the week or on some specified days?
    Also will they be able to make the correction in past for 26AS forms (before current asessment year)?
    If they make the correction fo rpast years will i need to submit the retuns of those years again with correct PAN number? because i too filed the return with incorrect PAN number in last 3 years.

    Comment by Deepak — July 27, 2011 @ 12:38

  45. Incase you have filed your return (for which I am sure its MANUAL and not online) then you may have to correct the issue if it crops up later. Since we cant do anything about the previous returns, lets not discuss about it. The correction statement can be filed on any day. You file your returns on the assumption that correction statement is filed so that you dont have to revise it however ensure that Form 26AS reflects true credit once the correction statement is uploaded. Regards

    Comment by CA Gulab A. Singh — July 27, 2011 @ 13:30

  46. Thanks Gulab Singh Ji, I spoke to the company.
    They advised me to file the return only after they make the correction in 26AS. It might be late filing.

    Comment by Deepak — July 27, 2011 @ 13:57

  47. They are not correct. You must file the return assuming that they would file the correction statement. By the time the Income Tax department issues Intimation (Order), the values would get verified by cross checking Form 26AS. It is therefore advisable to file your return instead of waiting for correction in Form 26AS. Rest you can decide. Filing at this stage would not create any problems – neither for the company nor for you!
    Cheers 🙂

    Comment by CA Gulab A. Singh — July 27, 2011 @ 14:09

  48. Thanks Gulab Singh Ji, I spoke to company and they agree with your statement. They have provide me the form 16 which has correct inofrmation on the TDS amount but wrong PAN Number, they told me to file the retun with correct PAN number.

    Comment by Deepak — July 28, 2011 @ 10:33

  49. Its good that your company finally agreed to my statement. Go ahead and file your returns with the correct PAN. The corrections at the end of the company may take its own time. Regards

    Comment by CA Gulab A. Singh — July 28, 2011 @ 12:05

  50. Hi,

    I filled a revised return and efiled y’day. I found a discrepancy and want to know if I can file re-revised return today itself? And which acknowledgement no. should I mention on this re-revised return i.e. should it be from original return or revised return?


    Comment by Ashu — July 28, 2011 @ 12:19

  51. Sir,

    I’ve e-filed revised return twice. So, do i have to send all ITRV acknowledgement forms (Original, revised and re-revised) to CPC? Please advise.

    Comment by Ashu — July 28, 2011 @ 13:35

  52. You only need to mention the original returns acknowledgement number in the revised return.

    In case you are re-revising, you need to put in the revised acknowledgement number on the said re-revised return.

    Comment by CA Gulab A. Singh — July 28, 2011 @ 13:48

  53. Only the re-revised (the final return submitted to IT) should be sent to Bangalore.

    Comment by CA Gulab A. Singh — July 28, 2011 @ 13:49

  54. Hi Sir,

    I recently payed my taxes online on 20th July 2011, for a total amount of Rs 49599 through State Bank of India Netbanking.
    This total amount of 49599 INCLUDES Education Cess and an interest of Rs 3546.

    But upon being directed to the netbanking site, i filled up the total amount in “Income Tax field” without mentioning the Education Cess as a separate component. Though interest was mentioned as a separate component.

    Now in my form 26A in Part C , my education cess shows as ZERO, even though the same has been paid and included in the tax amount.
    So the correct calculation should be:
    Tax- 44671
    Education Cess- 1382 (i.e. 3% of tax amount)
    Interest- 3546
    Total TAX – 49599

    Please let me know how do i correct it in form26a ??

    Johnson Thomas

    Comment by Johnson Thomas — August 18, 2011 @ 11:58

  55. Dont do anything. There would not be any issue. Be rest assured!

    Comment by CA Gulab A. Singh — August 24, 2011 @ 19:19

  56. Hi
    Good day.
    I am unable to unzip the 26AS file that I downloaded from the site. The downloads are always too fast and when I try to open it it reports an error. I have tried both on MAC operating system and windows .
    Have any of you gentleman faced with this error, if you found a way around please let me know. Am trying to contact NSDL customer service, am in a urgent need of 26AS forms as am away from home.
    Thank you

    Comment by murali — October 7, 2011 @ 09:02

  57. Hi Murali,
    Form 26AS can be downloaded through Income Tax site as well after registration through your PAN. You can simply log into http://www.incometaxindiaefiling.gov.in and then access your Form 26AS. It wont appear in the form of zipped file.
    Good Luck!
    Gulab A. Singh

    Comment by CA Gulab A. Singh — October 10, 2011 @ 12:02

  58. Hi Gulab

    Thanks a lot for your reply. I had tried that site you had mentioned, incidentally when I met someone at CA’s office he used that site. However the objective ( i.,e to retrieve 26AS in a pdf format/ even in any format has failed.
    Two years back I had received my 26AS via email from NSDL ( Think somehow may in a internet trading a/c process somehow my agent must have used my id) , I was surprised with that statement then.

    Anyway am trying to obtain every year’s 26AS for my records ( Like few days back I thought of using it for my visa application ).Since I received only that email two years back I thought to download 26AS from NSDL website.

    As said, the downloaded zip file is corrupt and it doesn’t open up. When i did manage to get one such download opened, it was a text based file .However the downloads are successful at a rate of 1 to 10 trials.

    Regarding the website given above, the 26AS is pulled from NSDL server ,i.,e we are routed via same path and result is the same.

    Co incidence:
    As I was writing the above comment I got a phone call from NSDL customer service ( !!! I did leave a complaint on the website am really surprised at their call..wonderful service ).
    Anyway the gentleman informs me that the file in the zip folder is TEXT BASED which we can convert using excel ( He also offered me to send the procedure how to do it !! Now that is an excellent service mentality).
    I tried again to download the file which as expected gave me an error and thus opened zip file is empty.
    I have sent that to the Gentleman, will await his call and update my results here.
    Thanks again


    Comment by Murali — October 10, 2011 @ 17:11

  59. Hi Murali,
    I am sure your problem would have been resolved by now. Regards

    Comment by CA Gulab A. Singh — October 12, 2011 @ 11:45

  60. Hi Gulab

    Yes I did get reply from them. A well detailed guideline in using the text file (that is inside the zip folder).
    I was able to un zip with another client named 7-Zip. The default windows option to unzip that we get when we right click on a zip folder
    gives error.

    Comment by murali — October 12, 2011 @ 21:45

  61. This is with reference to Income Tax Refund filing for assessment year: 2009-2010.
    However, after 2 year I did not get the refund amount therefore I filed an RTI application to know the status of the refund. In respect of the RTI application PIO, Income tax Office Gurgaon communicated to the lawyer through which I filed the income tax refund. Following is the communication which I received from lawyer.

    Dear Madam,
    Reference your below mail, in this connection it is submitted that during the period 1.4.08 to 31.3.09, you did work with M/s. Lexadigm Solutions India P. Ltd., Sec. 13, Rohini, New Delhi and they deducted income tax worth Rs. 30900.00 from paments made to you. However, a sum of Rs. 5150.00 is verifiable from FORM 26AS. No refund of Rs. 23940.00 is permissible as Income Tax Deptt. only issue refund if it is verifiable from FORM 26AS.
    For getting refund of Rs. 23940.00 you should request M/s. Lexadigm Solutions India P. Ltd., to file a correction statement in respect of their income tax TDS return for FY 08-09 and TDS of Rs. 30900.00 so deducted should be reflected in FORM 26AS statement.

    Now issue is that M/s. Lexadigm Solutions India P. Ltd has closed their operations in India effective from October 2009.
    Please suggest what can be done for rectification of error in Form26AS in this case so that I can claim the refund amount.

    Comment by Ritu Tygai — October 20, 2011 @ 12:42

  62. Dear Ritu,

    Income Tax Department is right here. They would issue the refund which is to the credit of your account. Assuming that Lexadigm would have deducted the TDS and paid to the credit of the Central Govt then in that case you should have requested the company to file CORRECTION STATEMENT so as to ensure that you receive the credit at a later date, which is not reflected now.

    However if the company deducted the TDS but not paid deposited with the Govt then your claim would be rejected because IT dept cannot issue the refund at their own expense when the tax has not been collected by them on your behalf. You can pursue the case with the company which has closed its operations. I am sure they would not have liquidated so far. You can file a complaint with the jurisdiction officer of the said company with a CC to Registrar of Companies, where its registered putting across your grievances and claim of the said TDS amount which they deducted from your account.

    Alternatively, incase you can get the evidence of the challan if the TDS was deposited then in that case you can request IT department to release the refund on the basis of evidence furnished by filing Indemnity Bond. However the chances are too less at this stage.

    In short, you may have to get the credit through the company or forfeit your claim. There are no errors in Form 26AS so the question of rectification does not arise. You may have to make sure that the TDS that was deducted by the company was properly deposited against your PAN. If the company failed to file eTDS return then you cant say its an error in F26AS.

    Comment by CA Gulab A. Singh — October 20, 2011 @ 13:58

  63. “You can file a complaint with the jurisdiction officer of the said company with a CC to Registrar of Companies, where its registered putting across your grievances and claim of the said TDS amount which they deducted from your account.

    Alternatively, incase you can get the evidence of the challan if the TDS was deposited then in that case you can request IT department to release the refund on the basis of evidence furnished by filing Indemnity Bond. However the chances are too less at this stage.”

    how to trace the jurisdiction officer, registrar of the company…..
    how to get the evidence of the challan.

    Comment by Ritu Tygai — October 20, 2011 @ 15:23

  64. Hi Sir,

    I have a problem, recently received a email from CPC Bangalore that I haven’t paid my dues for AY08-09 , and now I have to pay with interest to them.
    I have with me FORM16 and also FORM26AS for the same year. As my taxable income was less than 1,10,000 hence I didnt pay any tax and also did not file a return as it was not mandatory for me.

    Now I can go and submit my proof but the problem is :
    The form 16 shows my gross salary around 85,000(which is correct and exact) but when I check Form26AS the total of section 506 – is less than 40,000. I don’t want to submit a two contrary document and then landing up in another issue.

    I have been a salaried person with no other source of Income. Is it possible for two forms to show differently as stated above. Kindly help me as I am in dire need of it.

    Harneet Singh

    Comment by Harneet Singh — November 29, 2011 @ 14:51

  65. Hi Sir

    I have one query. If the employer has deducted the TDS from my salary in 2008 and it is not reflecting in Form 26 AS resulting in shortfall of refund claimed. This was rectified in the year 2011 after several requests to the ex employer. Can i now claim damages and compensation from my ex employer for the goof up happend

    Comment by sangeetha — November 30, 2011 @ 15:21

  66. Hi Harneet,

    First of all, Form 26AS is not required to be submitted however you can produce it as evidence. Since your salary is less than the prescribed taxable limit, you need not worry. IT Department is sending such notices to all and in many such cases, the taxes are already paid and still notices are received. Not a major case … so Chill !

    Comment by CA Gulab A. Singh — November 30, 2011 @ 18:15

  67. Legally you can file for claim and compensation but it involves a long drawn battle in the court of law. Secondly, the malafide intention needs to be proved on the part of the employer. There is a negligible loss and although the employer may have been negligent, such crimes fall under Tort. Further, since Form 26AS concept and eTDS filing process were new during those times, the benefit of doubt would certainly go to the employer. If the things have been rectified you can claim the differential refund. It would be much better to get the things rectified rather than to approach court which would take years to resolve. And you know our legal experts – advocates !!! They would be happier in giving dates as they normally discourage the practise of arguments for closure of cases as most of them are not experts in arguments & putting things across. Harsh Reality !!!!! So get going in your life and avoid legal hassles 🙂
    Good Luck.

    Comment by CA Gulab A. Singh — November 30, 2011 @ 18:22

  68. sir form 26 as mein jiski booking status U rah gayi hai to kya us par hum refund claim kar sakte hai?

    Comment by rishi — February 14, 2012 @ 17:44

  69. sir mere tds kata hai 2008-09 mein kya main use 2011-12 mein itr bhar ke refund claim kar sakta hu ?

    Comment by rishi — February 14, 2012 @ 17:46

  70. Rishi, if you are talking about 2008-2009 then the laws of limitation has come into play. You cant file the return or claim TDS unless a notice is issued by the Income Tax Department, of which I see hardly any chances at this juncture.

    Sorry to say, but you may have to forget the refund of TDS.

    Comment by CA Gulab A. Singh — February 16, 2012 @ 15:52

  71. Yes, you can still go ahead and claim the refund. Keep the documentary evidence pertaining to TDS deduction in the form of certificates to justify your claim.

    Comment by CA Gulab A. Singh — February 16, 2012 @ 15:53

  72. Sir,
    I have gone through my form 26AS details and came to know that It has entries from a company (i.e HARYANA TOURISM CORP.LTD.) where I have never worked. This company is continually depositing TDS under my PAN account ever since assessment year 2009-10. It seems an employee has mistakenly given my PAN number to his employer. I dont have any clue whom to approach for getting this corrected. Please provide me the way forward for this.

    Sanjeet Pawar

    Comment by sanjeet pawar — May 18, 2012 @ 14:36

  73. Dear Sir I am a government servant. i recently registered to view the 26AS online. The income tax was deducted for me from my salary. But the amount not reflected in the 26as online view. why? please clarify

    Comment by NATARAJAN — May 18, 2012 @ 16:22

  74. Dear Natarajan Ji,
    The best course of action here is to find out in which quarter the TDS was deducted. Incase it was deducted during Jan to March 2012, I would suggest waiting till 31st May. If it doesnt appear by that time you may have to ask the Deductor whether they have ensured compliance related to filing of eTDS return.

    Pl do not worry. The matter is not grievous and can be resolved easily. Regards

    Comment by Gulab A. Singh — May 19, 2012 @ 16:34

  75. Dear Sanjeet Pawar,

    Kindly try and find the email of the company HTCL. Write to them about the mistakes being committed by them … and doing so currently as well. If the amount of income is exorbitant, you may get selected under scrutiny due to mismatch of TDS. If the amount is reasonable, it can be resolved.

    However, you must write to them indicating the errors being committed by them. Writing to your jurisdictional officer would come at a later stage. Good luck!

    Comment by Gulab A. Singh — May 19, 2012 @ 16:37

  76. Hi Sir,

    I had left a company in the previous financial year and the appropiate TDS for the same. Next financial year I have joined some where else but still the previous employer is crediting 1-2% of TDS using my pan which I saw in my 26as for which I have not received any salary as i am no more working for them. I tried to clarify this with the previous employer but in vain no response till now. Now IT returs has be sent to scrutiny and i have face the hardship to explain entire thing to the incharge income tax officer. Is there any way that I get out of this mess and prevent my former employer doing this again in the next assesment year. Already in the first quarter I can see he has again deposited 1-2% of the amount as TDS in my 26as. Please help to get out of this mess.

    Comment by Manjunath — August 23, 2012 @ 00:05

  77. Write a letter to your employer mentioning the “intentional” error being committed at their end and mark a cc to your ITO. Send the letter by registered AD and retain the evidence.

    If you want to take a step ahead, then you must also mark a cc to the jurisdictional officer of your ex-employer stating that he is trying to shield someone by putting your PAN by diverting income to someone else. The moment your ex-employer feels that their jurisdictional officer has been informed he would immediately take corrective measures right from the start of commission of such error.

    I am sure this would resolve your grievances!

    Good luck!

    Comment by Gulab A. Singh — August 23, 2012 @ 15:28

  78. Hello Sir, I have jsut received a letter from the ITO which says – “As per CBDT guidelines, all the arrear demand is to be uploaded on the CPC portal. Through ITD system, it has been found that there is a demand of Rs.2 lac in your case for AY-2007-08. In case you have paid this demand, you can send the following documents latest by 23/9/2012 either by person or post –
    1. Copy of ITR for relevant AY
    2. Form 26AS
    3. Copy of form 16 and 16A
    4. Copy of the challans paid
    5. Any other document in support of your claim.

    If your reply does not reach to this office by 23/09/2012, it will be treated as you have nothing to say in this regard and the demand will be uploaded on the CPC portal without giving the opportunity of being heard further.

    Facts –

    I received this letter on 23/09/2012 itself night and so could not comply with the deadlines. Further when I see the documents now the Form 16A shows a much higher amount of tax deducted and deposited than the Form 26AS. I am horrified right now since I have already left that company. I have a duly signed Form 16A. What should be my next steps.

    Comment by A. Goel — September 23, 2012 @ 23:55

  79. Dear Mr. Goel,

    Nothing to panic!!!!!!

    Its the fault of the company (Deductor) and hence the signed Form 16A would ensure that he pays up the liability against the tax credit so provided by him. The TDS Section would issue a notice to the company once you submit your documents against the said letter of ITO. The delay is always condonable.

    Speak to the ITO, file your necessary evidences and be rest assured – things would fall in place. The Deductor is at liability to pay off the said amount deducted from your income. Write to me for any further queries, incase it still remains unresolved.

    Comment by Gulab A. Singh — September 25, 2012 @ 14:19

  80. Dear Gulab,

    I am facing a problem related to entries not pertaining to me in Form 26AS.

    I recently discovered that this company named, Cvoter News Services Pvt. Ltd., has been wrongfully filing TDS against my name. They were NOT my employer ever.

    I contacted them 3 months ago and they agreed that there was a mistake on their side. But even after these months the issue has not been corrected. And the worst part is that now they have stopped responding to my emails!

    What can I do next? Please advise.

    Thanks in advance,

    Comment by Niket — October 12, 2012 @ 15:03

  81. Write to them finally stating that you are going to approach TDS Circle of income tax department regarding the said intentional error on the part of the said company. If they still do not respond, then keep such mails for future evidence. The liability is not yours so dont panic.

    Comment by Gulab A. Singh — October 13, 2012 @ 13:00

  82. Thanks you so much, Gulab. It really helps to know that after informing the deductor repeatedly and sincerely, the liability is not mine. Thanks you so much once again!!!

    Comment by Niket — October 15, 2012 @ 16:35

  83. Welcome. However keep the evidences in place. For the last time, send them a notice from your end vide Registered AD. An assessee is not required to fight with the entire world to prove his / her innocence. When the income has not hit your bank account, mere TDS reflection should not be a worry after your correspondence with the company who has erred. Good Luck!

    Comment by Gulab A. Singh — October 15, 2012 @ 20:08

  84. Sir,
    I am a MUTUAL FUND advisor. One of my clients is afraid of investing in funds as it may reflect in form 26 AS, in turn inviting the attention of IT people. He even refrains from investing in the name of his companies (he has both proprietorship and partnership firms)for the fear of the same.
    My doubt is, whether there is any FORM 26 AS exists for partnership firm also, or is it generated only in the name of an individual?

    Comment by JAGAN — November 9, 2012 @ 19:13

  85. Form 26AS appears for all type of entities. There are no distinction between the type of legal entity. He is right that the investment might appear through AIR in his Form 26AS which would attract the attention of the Income Tax Department

    Comment by Gulab A. Singh — November 9, 2012 @ 20:25

  86. Sir, I am serving in Indian Army. I had filed my IT Return for the AY 2010-11 & 2011-12. Both are REFUND return. My TDS deductor is PAO (OR) ASC(South) Bangalore. The TDS deducted for the AY 2010-11 is not showing in Form-26AS. I had written to PAO,Bangalore to updating the Form 26AS, but they informed that the TDS has already been uploaded vide Form 24Q TOKEN NO.039410300175253 dated 18.03.2012. The evidence is not accepted by ITO they want Form 26AS. Even though the ITO issued the demand tax notice me for deposting tax for the AY 2010-11. Please inform where I could contact to upload or rectify the form 26AS to avoid financial loss.

    Comment by S Muthu kRISHNAN — December 11, 2012 @ 07:45

  87. Dear Krishnan Ji,
    Its painful that even a serving Indian Army Officer needs to prove something to the Income Tax Office, which has got all resources and power to derive the truth.
    Your Token No. is correct, however the PAN mentioned in the eTDS return seems to have gone wrong while uploading the eTDS return by PAO ASC, Bangalore. Hence, the credit does not seem to have reflected in Form 26AS against your PAN. You should request your PAO ASC to check the eTDS return and verify whether the PAN mentioned by them while uploading the return matches exactly with your original PAN. Once that is done through correction statement, your problem would automatically get resolved. Be rest assured!
    There is nothing to panic!
    Good Luck!

    Comment by Gulab A. Singh — December 12, 2012 @ 15:05

  88. I am extremely very grateful to u for the prompt reply. Krish

    Comment by S Muthu kRISHNAN — December 13, 2012 @ 12:30

  89. Nice informative article but I have a specific query. My form 26AS shows the one payment entry twice and both are in status ‘F’. First entry is AY 2010-11 and second entry is in AY 2011-12. Due to this my AO has determined tax demand for AY 2011-12, while I have already included the salary payment in my AY 2010-11 filing (which has got approved). Is there any way to correct these entries so only one entry is reflected in form 26AS?

    -Hardik T

    Comment by thardik — January 8, 2013 @ 15:42

  90. Form 26AS changes are not in your hand. You can request your employer who had uploaded his e-TDS return to include your name twice. You must ask him to file a CORRECTION STATEMENT so that the necessary effect can appear in Form 26AS. It would take a weeks time to reflect in the said Form 26AS once the correction statement is successfully uploaded. Good Luck!

    Comment by Gulab A. Singh — January 11, 2013 @ 19:15

  91. In Form26AS AIR is also mentioned however my flat which I purchased is not reflecting there. Any reason

    Comment by Raj — January 18, 2013 @ 14:57

  92. You have provided insufficient input. There are various other factors which are involved like the flat value, its location, date of purchase, date of registration, etc.

    Comment by Gulab A. Singh — January 19, 2013 @ 14:04

  93. Thanks for prompt reply. Ready Flat was purchased in Mar 2009 and was registered in Mar 2009 only. Cost was 1Cr 26 Lakh and was in Navi Mumbai.

    Comment by Raj — January 23, 2013 @ 14:53

  94. can I get 26AS in the physical form from my bank if I do not have net banking or online account

    Comment by N A — January 26, 2013 @ 13:12

  95. Not all transactions of purchase would mandatorily reflect in Form 26AS. Reporting is mandatory but so far even car purchased in luxury segments are not covered in AIR most of the time. So just chill. It all depends on filing of AIR information by the Stamp Duty offices, car dealers, etc.

    Comment by Gulab A. Singh — January 27, 2013 @ 13:05

  96. You can get Form 26AS by registering on the website of Income Tax Department. Why to go to the Bank to get a physical one then?

    Comment by Gulab A. Singh — January 27, 2013 @ 13:07

  97. Hello Sir,

    I have a query related to my Form16 of assessment year 2011-12. I changed my job in December 2010 and currently working with same I joined on Dec 2010 but I don’t have Form16 of April 2010 to November 2010 as my last company didn’t gave me Form16 of that period. I have Form26AS of that period so would it be equal to Form16? and how can I get my Form16 of that period online. Please help me with this.

    Thanks and Regards,
    Ashwani Sharma

    Comment by Ashwani Sharma — January 28, 2013 @ 11:22

  98. There can be multiple Form 16 depending upon the period each one is covered. You cant get it online, but if you are sure that no tax was deducted you can compute the same on gross basis of salary and add the same to your existing Form 16. This may help you to file Income Tax return. Alternatively, you can write to your company to give you the salary certificate incase they dont wish to give you a duplicate copy of Form 16.

    Comment by Gulab A. Singh — February 4, 2013 @ 14:35

  99. A letter has been received by income tax department regarding demand and following has been written Please refer to the return of income filed by you for PAN AIXPD7164P for Assessment Year 2012-13 vide acknowledgement no. 511190830091012 dated 09-10-2012 The refund determined in this proceeding is being adjusted against the outstanding demands, as per details given below table. In case of any discrepancies in the mentioned outstanding amount/s,kindly contact your jurisdictional AO. Kindly note that, after 30 days of sending this intimation, the outstanding demand/s as on that date will be considered for adjustment.Demand has been raised for 3500/- for Ay 2007-08.Please help me what to do.

    Comment by rishi kumar — February 28, 2013 @ 13:50

  100. The tax payment by you for FY 2006-2007 was either not updated in the record of the Income Tax Department. Alternatively, TDS claimed by you in the return for the said assessment year was not allowed due to non payment of the same by the Deductor or probably due to errors which inadvertently crept in the TDS return for the said asst year.

    You may have to check the record for AY 2007-2008 as to why the demand cropped up for the said asst year. Incase there is an error from the IT department you can approach the Jurisdictional Assessing Officer of your ward. Incase the demand was genuine, the IT dept is correct and you may have to go by whatever Order they have passed!

    Good Luck!

    Comment by Gulab A. Singh — March 8, 2013 @ 13:01

  101. what is difference b/w transaction date & booking date in form 26as and which one should be consisdered for tds purpose

    Comment by sneha kashyap — March 23, 2013 @ 11:44

  102. Transaction date is the date on which the transaction really took place, whereas booking date means a later date when the transaction was really booked. You may take Transaction Date for the purpose of F26AS.

    Comment by Gulab A. Singh — March 24, 2013 @ 19:16

  103. sir,
    i have to file itr of a salaried person but till date tds deducted related to 4th quarter has not been credited in 26 AS..
    so,,,can i file itr before crediting tds of 4th quarter in 26as…
    please give your valuable suggestion???????

    pritam kumar

    Comment by PRITAM KUMAR — May 17, 2013 @ 16:53

  104. I am a salaried professional but also works as a mutual Fund adviser. All of the TDS deducted by my employer appears in the form 26AS, but my brokerage income from various mutual fund houses does not appear there. Do I need to report this income in my ITR?

    Comment by Vikas Kumar — June 4, 2013 @ 00:32

  105. Yes, you must disclose your income. Disclosure will expose you to little tax, however non-disclosure when caught would be of grave consequence!

    Good Luck

    Comment by Gulab A. Singh — June 5, 2013 @ 13:45

  106. Dear Pritam Ji,

    You must wait till 30th June because companies usually delay filing of eTDS returns. Anyways, the last date for filing is 31st July so please wait. Dont rush!

    The last quarter TDS would definitely get credited to your account and I am sure you would get the hard-earned refund after efiling soon.

    Wishing you good luck and happy filing!

    Comment by Gulab A. Singh — June 5, 2013 @ 13:46

  107. Namaste gulab ji, I read your informative blog and came to know about this useful form 26AS but I was not able to find the information about “when we are filing tax return and giving TDS details, whether form 26As is accepted as valid alternative proof of TDS certificate issued by banks or not for financial year 2012-13?” Please clarify if we can use this form as alternative of TDS certificate or not?…


    Comment by Omendra — June 7, 2013 @ 11:57

  108. Namaste Omendra Ji,

    When you dont have the physical TDS certificate for filing of Income Tax returns, the details in Form 26AS is enough evidence to rely on the same for the purpose of taking the credit. Its a valid proof since reflections in Form 26AS is enough evidence of TDS credit to your account. Physical TDS certificates are not mandatory as Form 26AS provides all details for the purpose of filing and claiming tax credit / refunds.

    Warm Regards!

    Comment by Gulab A. Singh — June 8, 2013 @ 15:32

  109. Dear Sir,

    My total income is 3 Lac.
    and after deduction of all this ( HRA, 80C… ) my taxable income comes below 2Lac.
    1) do i need to file the ITR ? ( Mandatory / Optional )
    2) What it will show in 26AS details ?

    Comment by Bishu — June 25, 2013 @ 10:43

  110. Dear Bishu,

    Assuming that your income are through Salary from employment, there is no need to file Income Tax return, subject to the condition that your Salary Certificate / Form 16 covers all income earned by you during the financial year under review.

    If there are no TDS deductions made to your credit by your employer and if you have not invested which is eligible for presentation in Form 16, then in that case, the latter wont show anything and would be found BLANK.


    Comment by Gulab A. Singh — June 26, 2013 @ 12:50

  111. Thanks Gulab Singh,
    For you valuable comment.

    Yes all my income are from salary only,
    if my total income is less then Taxable income (After all deduction), then it will not shows any thing in 26AS details ( and it will show 0) ?

    Comment by Bishu — June 26, 2013 @ 15:55

  112. Form 26AS would show details ONLY if the TDS are deducted and / or if you have put some money in Investments which are eligible for presentation in Form 26AS. Form 26AS – assuming that you have NIL taxable income would not show anything or any other content. Form 26AS would be generated but the columns would appear blank. Hope this suffices your query / clarifications!


    Comment by Gulab A. Singh — June 26, 2013 @ 16:19

  113. Thanks Gulab Singh,
    This is really helpful to me..

    One doubt is that. “if you have put some money in Investments which are eligible for presentation in Form 26AS.”
    What are the category of investment / deduction, like ( FD, ULIP, LIC, NIC, PPF,PF.. etc or HRA ), that it will show in the 26AS details.

    I made my PAN card in year August-2007, but i got my 1st salary in July-2008 on wards ( but my total income was below taxable income), so in 26AS form it is not showing any thing and is is showing “0” ( for financial year 2008-09 or Assessment year 2009-10).

    But i want to ask that, why it is not showing “0” for the financial year 2007-08( or Assessment year 2008-09) …?

    Is it like, when I started getting income salary, it will show in 26AS form..?

    Comment by Bishu — June 27, 2013 @ 13:34

  114. Hi Sir,

    My 26AS Statement wrongly shows a TDS deduction under section 192 from a government company. Maybe this is because of wrong PAN no entered by the said company. I cannot claim the credit for this TDS paid as it is not my income. However the Assessing officer may infer that i hav concealed my income. What steps should i take?


    Comment by Ashok — July 5, 2013 @ 16:13

  115. My name is Naganarasimha G R. I had got a communication mail from IT department informing that around Rs 15,000 is due .
    After checking the attached pdf, came to know that they had not considered tax paid other than TDS and some interest was added to it.
    As i had already paid the tax and it was visible in my acounts => view26AS> i sent mail with snapshot to
    SR No Major head Minor head tax education BSR code Date of Challan Serial
    code code cess Deposit Number
    1 0024 300 12622 379

    After a month when i called again they are saying that Major code should be 0021 and not 0024. They asked me correct this and resubmit.
    How to do this ? and what is this Major Head code ?


    Comment by Naganarasimha G R — July 9, 2013 @ 15:47

  116. Dear Sir,
    If I work as a consultant for some company and it pays me some amount, would that show up in 26AS? They have not deducted any tax, but took my PAN no before making me any payment. In other words, can an employer show income for an employee without any tax deduction – and will that show up in 26AS?

    Comment by Ashish — July 10, 2013 @ 14:45

  117. Dear Sir,

    My case is somewhat different. Employer deducted tax from my salary and given me Form 16 for the year of 2012-13 but while I downloaded Form 26 AS I could not find any entry of the tax deduction for the year of 2012-13. I have requested them to sort out the issue. What else I can do to force them? Can I file the income tax return?? Please advise me what to do.



    Ravi Duseja

    Comment by Ravi Duseja — July 12, 2013 @ 13:16

  118. Dear Ravi,

    Your employer must have either not filed his e-TDS returns for the quarter OR probably ended up filing with wrong PAN against your name OR probably he might have missed out on you while filing the said e-TDS returns.

    You should go-ahead and file your returns on the basis of Form 16 but at the same time compel the employer to rectify the said mistake so as to ensure its appearance on your Form 26AS.

    Good Luck!

    Comment by Gulab A. Singh — July 17, 2013 @ 17:22

  119. Dear Ashish,

    You have not indicated the amount that you received during the financial year. The TDS deductions are based on slabs and hence knowing amount would have been better for advising.

    However, in the absence of that information, I would suggest you should disclose the income earned from the said company despite the fact that the amount does not appear in Form 26AS. I am sure since they have not deducted any tax, they must not have included your details while filing e-TDS returns. Hope disclosure of income would not burden you with higher taxes!

    Best Regards!

    Comment by Gulab A. Singh — July 17, 2013 @ 17:25

  120. Dear Naga,

    You must read the back-side of the Tax payment challan, incase you are not sure of some information. The Major Code should not be an issue in any case, as the taxes were paid and liability cleared in full.

    Since Bangaluru CPC is automatised they wont interfere with the data till the file is moved to your jurisdictional assessing officer. However you can proceed to change the data in ITR and upload through rectification mode. I am sure it would be rectified.

    Comment by Gulab A. Singh — July 17, 2013 @ 17:27

  121. Hello Ashok,

    The Assessing Officer cannot just blindly add income especially those related to Salary from a government company. Incase you are employed elsewhere, that is enough proof since government employee cannot work at any other company. Secondly, the employee against whom the TDS was ought to be credited would approach the government company to get it rectified at their end.

    So, in short, there is nothing to worry. Chill!

    Comment by Gulab A. Singh — July 17, 2013 @ 18:04

  122. Whether the income tax officer posses the same information about the assesse as is uploaded by the incometax department in form no 26 as???

    Comment by Sachin — July 18, 2013 @ 13:42

  123. Hello Sir,

    I didnt get my refund for the AY 2010-11. When i enquired in the IT department recently, they checked and told me that they havent received the TDS from my employer for AY 2010-11. When i downloaded form 26AS,
    there were no transactions present. When i reported this to my employer, they said, at the time of deducting the tax, my PAN number wasnt available and the same is reflected in the form16(PANNOTAVBL). They said the
    company has paid the tax to the government but since my PAN wasnt available at that time, the amount has not been registered under my PAN and hence there are no transactions in form 26AS. They said the tax
    deducted had gone under some general deposit and not under my PAN.
    Company is saying, i should show the challan-id of the transactions made, mentioned in the form16, as the proof of transactions to the IT dept but IT dept is not ready to take that as proof, they are insisting on form26AS,
    which as of now is empty.

    Please tell me, what am i suppose to do now, in order to get my refund.

    Comment by Nishit — July 19, 2013 @ 17:23


    Comment by Gulab A. Singh — July 24, 2013 @ 19:56


    Comment by kavitha — July 24, 2013 @ 19:59

  126. Hello Kavitha,

    Your company is yet to file the E-TDS return which are carried out once all the payments are done. Mere challan wont help as there may be many deductees included in the Challan. You must proceed and file your returns as per the data available in Form 16. Your company’s data would eventually tally once they fulfil their obligation of filing their e-TDS returns.

    Good Luck!

    Comment by Gulab A. Singh — July 24, 2013 @ 20:04

  127. Dear Nishit,

    You earnestly request your company to file “Correction Statement” alongwith your PAN details so that the TDS can be reflected in Form 26AS. Its an easy task and I am sure your company would not like you to lose the hard-earned money by way of refund.

    I am sure you would get it soon thereafter.

    Comment by Gulab A. Singh — July 24, 2013 @ 20:16

  128. Sachin, they possess more informations then what appears on Form 26AS! Form 26AS is for the assessee whereas IT department has their own ways of collecting information online through synchronization of all available data! So dont risk hiding details which might get caught by the Department, which may then land you up in a soup!

    Comment by Gulab A. Singh — July 24, 2013 @ 20:17

  129. ok i’ll file my return but is there any fine if my 26as is not updated and i filed my return according to form 16?

    Comment by kavitha — July 24, 2013 @ 21:53

  130. Why should there be a fine if you dont have your Form 26AS updated due to error or mistake on the part of your employer? Go ahead and file your returns. There is no penalty or fine. Nothing to worry! Happy E-Filing …..

    Comment by Gulab A. Singh — July 24, 2013 @ 22:16

  131. Dear Sir, my 26 AS shows higher paid amount/credits by the employer than actually gross paid. whereas the part B of the form 16 shows the correct amount. how to get this corrected.

    Comment by Imtiyaz Hussain — July 25, 2013 @ 20:43

  132. You must speak to your employer about the excess credit. The wrong details fed in the system by way of Form 26AS would be a nuisance in the future once the dispute between the department and you arises! Its never too late 🙂

    Comment by Gulab A. Singh — July 25, 2013 @ 20:56

  133. Dear Sir, Just wanted to understand column ‘amount paid/credits’ in form 26AS more. Is this column equivalent to “Income chargeable under head SALARIES” in Form 16? OR is it equivalent to “Gross Salary” ? Thanks!

    Comment by Vibhuti — July 27, 2013 @ 18:29

  134. Dear Sir,

    HSBC has uploaded wrong information against my PAN no. They have shown Interest payment amount more than what they actually credited to my account. But, the TDS amount is shown correctly. Now, my ITR (filled correctly) & Form 26 has variation. Although I have informed HSBC, they will take 10 working days to get back to me. Since 31st July is just 3 days away, what can be done? Thanks for your help.

    Comment by N.R.Bhat — July 27, 2013 @ 18:46

  135. Dear Mr. Bhat,

    Incase the TDS matches with the certificate that was being issued by HSBC, please also confirm whether the income shown in your TDS certificate also matches with the amount that you received in your bank account!

    At times, the incomes are generated but paid at the time of maturity or later which happens to be the start of the next financial year (starting April of each year), in which case you may not have received the entire amount in your Bank. However, merely not receiving does not mean that the income did not accrue to you. Incase the income has been shown as accrued, then the bank is correct. Further, if the bank has erred in putting wrong income against the right TDS, then you have to take the right amount and keep the email record for future reference. There is nothing to worry!

    Comment by Gulab A. Singh — July 27, 2013 @ 19:46

  136. Vibhuti,

    Amount paid / credits would mean gross salary. Income chargeable under the head salaries would come after allowances and necessary deductions and hence only the gross salary is taken as your “credits”. Hope I stand clarified.

    Comment by Gulab A. Singh — July 27, 2013 @ 19:47

  137. Dear Sir,

    HSBC never issued me a TDS certificate. In fact, while filling data in ITR1, I saw that I need to give a ‘unique TDS certificate no.’. They had only sent an advice back in April – with correct amounts. All this is in reference to a Savings Account. The amount credited as per Form 26 is about 150 times actual amount and it is about 75% of actual balance in the account. By no stretch of imagination this is realistic even for a mistake/error. Except my PAN being wrongly used in someone elses transaction. Unfortunately HSBC claims they will need 10 working days to investigate. More time for rectifying. But, I am stuck with the deadline of 31st July. Hence the question. Please advise – I appreciate your help.

    Thanks & Regards,
    N. R. Bhat

    Comment by N. R. Bhat — July 28, 2013 @ 17:23

  138. I guess my earlier comment posted an hour ago got deleted. Hence reposting.

    Dear Sir,

    I have never received a TDS certificate from HSBC. I had received only an Advice for the correct amounts way back in April. In fact, while working with my ITR1, I realized that I need a “unique TDS certificate no.” which I have never received. Frankly I do not even know why they did TDS as the TDS amount is greater than the amount credited!!

    This problem pertains to a savings account. The amount on Form 26 as uploaded by HSBC is about 15 times (x 15) more than the actual amount. It is about 75% of the actual balance in my account. By any stretch of imagination, it can not be an error or mistake. They must have attached my PAN with someone elses transaction.

    HSBC says they need 10 business days to investigate. Then more time to rectify. But, by law I have to file my return before 31st July. That was my problem and hence the question to you. Please advise – I really appreciate your help.

    Thanks & Regards,

    Comment by N.R.Bhat — July 28, 2013 @ 20:08

  139. Dear Mr. Bhat,

    No need to panic. Go ahead and file your returns as per the income actually earned by you. Unique Certificate Number is not mandatory as of now and hence must be skipped. You can always file your returns before 31st July and incase there are any errors at your end, which you may figure out later – you have all the time to revise it on or before 31st March 2014.

    After filing your returns, you can chase HSBC to rectify the errors! Hope this would resolve your query finally.

    Comment by Gulab A. Singh — July 28, 2013 @ 20:28

  140. Hello Gulab,
    In the process of filing income tax return I have seen differences between ‘amount paid’ value in Part A and Part B of form 16.
    As per Part A total amount paid/credited is Rs X+6000, but Part B shows Rs X amount under “INCOME CHARGEABLE UNDER THE HEAD ‘SALARIES”.
    Rs X+6000 is show in 26AS.

    So which amount i should enter in ‘income from salary’ section of ITR-1

    Gaurav Singh

    Comment by Gaurav — July 29, 2013 @ 21:03

  141. Hi,

    Since you have earned the income, I am sure you would be most appropriate person to tell if the income at one place is in excess of the other!

    Since Rs. X + 6000 is shown more in F26AS, I feel that might be appropriate. Incase the Tax calculation in F16 is based on X + 6000 you might get the refund if you consider X as the taxable income chargeable under the head Salaries. Incase the tax is based on X but the income is X + 6000 then you may have to pay the differential tax incase you have already exhausted your Deductions limit.

    Comment by Gulab A. Singh — July 29, 2013 @ 21:19

  142. Hello Gulab,
    Thank for the response!!
    My employer form 16 Part B shows X amount under head salary that means that much amount they have paid me.
    But 26AS says i got X+6000, how they get this information? is this provided by employer?

    My intent is to figure out the possible reason of mismatch, so if it is an employer fault why should i pay more tax on X+6000, when i got X amount only.

    Gaurav Singh

    Comment by Gaurav — July 30, 2013 @ 10:02

  143. Since tax has been calculated at Part B of Form 16, there is no reason to match the income with that of F26AS (since the difference may be due to allowances, etc.). If the taxes match, go ahead and file the return.

    Comment by Gulab A. Singh — July 30, 2013 @ 14:58

  144. Namaste Sir,
    I am DDO in a Govt. Deptt. In 26AS of a purely salaried employee the amount paid /credit is reflected grossly excess that is almost 1.5 times of the salary paid by the department. However the TDS amount is reflected correctly.The error has been brought to my notice.How can it be corrected so that the employee does not have any problem with IT Deptt. in future. Thanks in advance.

    Comment by VIJAY — August 1, 2013 @ 17:47

  145. Sir,.AY2013-14 For TDS 194I the FORM 26AS shows 3 entries Status as ‘O’ over booked ( 25000/- x3 ; 2500×3) with Total Amount Paid Showing Rs375000/-.Total Tax Deducted Rs 37500/- & Total Tax Deposited Rs 37500/- but actually & also as per FORM 16A issued the Total Amount Paid is Rs 300000/-, Total Tax Deducted Rs 30000/- & Total Tax Deposited Rs 30000/- . I have been writing to Deductor to correct . But not done till date. I have filed my Returns as per factual/correct as per FORM 16A issued to me . What will be implication FORM 26AS showing differently with 3 entries with Status ‘O’. Thanks

    Comment by KRUSHNUN — August 6, 2013 @ 18:48

  146. You have rightly followed your instinct and went by the correct figures. However, to avoid hassle in the future with IT department taking Form 26AS as a reliable document and calling you for clarification ….. you must send a letter in writing to the Deductor with Registered A/D and put across all facts of the case and related supportings (Form 16A as well as Form 26AS).

    The IT department, thereafter ………. if calls you, then you are in a position to prove your point. Nothing to worry! Chill …

    Comment by Gulab A. Singh — August 7, 2013 @ 15:09

  147. Dear Vijay Namaste!

    Since the TDS amount is correctly shown, the chances of you getting into trouble is normally minimal. However, you must keep the evidence of your correspondences with your Deductor in your custody to prove your point. I do not see any reason why there should be a problem when your Form 16 as the tax liability to discharge is on the employer and hence any error in reporting the income is their job and not yours. There is hardly anything to be worried about, so I suggest you to keep documentary evidence in writing of the anomalies that would be sent to your Deductor. Rest is their responsibility.

    Comment by Gulab A. Singh — August 7, 2013 @ 15:12

  148. Dear Mr Gulab,
    Please advise how to correct the wrong PAN indicated in advance tax payment voucher of ay 2012-13.Is it by Income tax department or the bank where payment was made.Bank refuses the correction at their end.IT have started issueing notice for demand for tax.
    Based on my correct payment IT have already cleared the return and issued the required refund.
    Would be grateful for youe advise.
    Neeru Agarwal

    Comment by Neeru Agarwal — August 13, 2013 @ 20:24

  149. Can you pls clarify your question once again? Your first line and the last statement of correct payment is contradictory!

    Comment by Gulab A. Singh — August 19, 2013 @ 13:19

  150. How can i download F26AS when my file is large in size.Option given in website i.e.text file is not working. is there any software which is required to download large sized F26AS

    Comment by P.L.Todarmal — August 26, 2013 @ 17:57

  151. I do not think the file would be that big. I have downloaded Form 26AS with 2250 entries within 15 seconds. How many entries you are anticipating against your Form 26AS? Try again and see if you have any issues with Adobe or your system? Try again or come back to me. Lets see what we can do best for you!

    Comment by Gulab A. Singh — August 26, 2013 @ 20:29

  152. I want to see 26As for 2008-09 which was earlier available on NSDL site. But now on TRACES site it is available from A.Y. 2009-10 onwards only. pl advice how I get 26AS for A.Y 2008-09

    Comment by Vipin — September 12, 2013 @ 13:09

  153. I have a reinvestment cumulative fixed deposit in a Bank. The total interest for the financial year 2013-14 will be Rs 6426. The interest of Rs 2465 has been credited to my FD account for the quarter ending June,2013.

    It may please be noted that TDS will not be deducted since interest will be less than Rs 10000.

    But in my current year Form 26 AS , there is an entry of that particular bank mentioning Total amount credited as Rs 2465 and TDS as Zero.

    I have spoken to my bank and they also agree that since no TDS has been deducted, there should not be any entry.

    You may please clarify that how this may have happened ? And what corrective action I should take so that this entry is deleted ?

    Comment by Mayank Malaviya — September 19, 2013 @ 13:14

  154. Dear sir, my 26AS show total TDS of Rs. 3510642 but when i log in incometaxefiling site and clik my account there is a column of tax credit mismatch in which it show that TDS claim amount is different from TDS showed in 26AS. i could not able to understand it. why it showing difference of such amoumt while 26AS showing correct amount.

    Comment by Devendra Sharma — October 5, 2013 @ 19:36

  155. There are several factors. Although Form 26AS shows correct figure, then whether at the time of filing your IT return did you claim any other credits OR did you skip any credits that is appearing in Form 26AS? Go through your F26AS again and check whether the entries appearing therein are actually based on real deductions!

    Comment by Gulab A. Singh — October 7, 2013 @ 14:22

  156. I dont see any reason why one must panic after seeing the income being reflected in Form 26AS? Whether mere disclosure by the Bank of the exact income should be a problem by any stretch of imagination? Bank is correct at their end. A right disclosure can be never wrong and they have all the right to file their TDS returns even if the TDS deducted is NIL against the appropriate Interest credited paid to the depositor.

    Comment by Gulab A. Singh — October 7, 2013 @ 14:24

  157. my tds is mismatching with 26as during assessment year 2013-2014 and my
    form 16. is not generated.my pancard remained deleted by income tax departmentduringFY2012-13 my tds was deducted by employer and deposited but since my pancard was deleted duringFY2012-2013my tds is mismatching with26as. income tax deducted by employer is 154399 and in 26as it is showing 48605 for only Q1 andQ2. now my employer has sent revised return for Q3andQ4 during which period my pan card was deleted. my pancard was activated on 27/07/2013.now my pancard is active. my revised return was filled by my employer on 26/09/2013but my form 26as is not updated till date.how much time it takes for26as updation and form 16 generation

    Comment by rajesh nagpal — October 14, 2013 @ 00:59

  158. This seems to be a unique issue. How can the PAN was deleted and again got activated? Anyways, when the employer has filed the eTDS return, I am sure by this time the same must have got reflected in Form 26AS. If the PAN is active, I see no reason why the return would not tally with the data as contained in F26AS.

    Comment by Gulab A. Singh — October 25, 2013 @ 22:13

  159. Dear Sir
    in ay 2011-12 My employer has deducted the tds but it is not reflecting in my form 26as. i was known to this issue when i got an intimation from incometax department for outstanding tax demand. now i contacted my employer (previous) and they said they have filed revised return for that quarter (24 q). how much time it will take to reflect it in my form 26 as ?

    Comment by Gajendra — January 4, 2014 @ 00:35

  160. Dear Mr. Gulab,
    I had filed the returns manually but i have lost the acknowledgement copy, recently i have received a notification from CPC to make the TDS with interest. This intimation is for the AY 2012-2013, kindly advice.

    Thanks in advance.

    Comment by Vinaya — February 4, 2014 @ 14:33

  161. Dear Vinaya,

    Once you receive the Notification from CPC, that gives out the evidence that the returns were filed. Incase you need a duplicate copy, please approach your IT Circle / Ward and request them to give you a copy for your record. Regards!

    Comment by Gulab A. Singh — February 19, 2014 @ 15:48

  162. If they have filed it correctly, I am sure by this time, the Form 26AS would show your correct figures. Incase the returns have not been filed with the right PAN then you ask them to furnish a Correction Statement with the appropriate NSDL for right presentation on TDS. That would resolve your issue!

    Comment by Gulab A. Singh — February 19, 2014 @ 15:49

  163. is form 26AS valid for visa purpose

    Comment by sabih — February 21, 2014 @ 12:31

  164. Hello Sabihul, Unfortunately Form 26AS cannot be considered as a valid proof for the purpose of VISA. The authentication is not possible since it doesnt carry any Digital Signature nor it can be considered as any evidence for identity. It is just an MIS for the purpose of knowing Tax Credits.

    Comment by Gulab A. Singh — February 21, 2014 @ 14:02

  165. Hi – Why would the amount credited be different than the actual amount paid on Form 26AS? Say I have been paid 20k for a month but 26AS only shows 17500K. Could you please tell me what would be the reason for this difference? That said tax deposited and the total tax listed is the correct amount as cross checked with the salary slips?

    Amish Singhal

    Comment by Amish Singhal — February 22, 2014 @ 03:13

  166. Dear Mr. Gulab,

    My employer has deducted the TDS for AY 12-13 but did not deposit the TDS to govt. Employer did not provide the form 16 as well to me. So i brought this to notice of Income tax department Gurgaon (where my PAN is coming) and income tax department Mumbai (where employer’s PAN and TIN is coming) in 2012 only. I have receipt of this application with me. After that I have filed the return based on my slips which have a component of TDS.
    Now i have received a TDS demand of 2.5 lacs from CPC Bangalore.
    As i have already did my duty to inform the income tax officials and have proofs of deducted TDS but still i have received the TDS demand. Please let me know what steps i need to take.

    Comment by Binod — March 2, 2014 @ 12:44

  167. Dear Binod,

    Information provided by you to the IT Department was crucial and I am sure the department would act against the erring govt. employer. However, CPC is independent and has therefore raised a valid demand since the CPC is an automated system.

    Now coming to the point of TDS demand, you should write back to CPC with Reference Number and should again meet your concerned Assessing Officer with your evidence. Dont forget to inform the TDS section of the govt. employer about the default made by the latter. I am sure this type of pressure would help resolve your issues. There would be little harassment and irritation due to waste of time, but you have no other choice! Patience will pay. Best of Luck!

    Comment by Gulab A. Singh — March 7, 2014 @ 19:29

  168. Dear Sir,
    My TDS was deducted by govt. employer 1 year ago and since them it is under ‘P’ Status in 26 AS. I have filed my ITR around 7-8 months ago but not recd. refund as yet.(I have claimed the ‘P’ amount also). So please guide me what to do in this scenario.
    I have asked the deductor to do the needful but they told me that the can’t do anything.
    Please reply asap.

    Comment by Jatin Kumar — May 7, 2014 @ 14:31

  169. Dear Sir
    How should I confirm the amount of interest paid by bank is same as that reflected in “Amount Paid/Credited” column of 26AS.I could not reconcile the said amount with bank pass book. What could be the error? Even at some places in that form amount under TDS shown does not match with 10% of in column “Amount Paid/Credited”. Please reply.

    Comment by Mahesh — July 22, 2014 @ 19:21

  170. Dear Mr. Mahesh,
    Your query does not state the amount in specific terms, however, I am attempting to reply according to the queries raised at your end.

    Firstly, even if the single amount paid / credited does not match with Bank Pass Book, it should tally in totality for the said financial year. Secondly, the pass book would be credited with Net amount (Gross less TDS) so if you wish to work reversely, I am sure it would tally with Form 26AS. Ask your Bankers to furnish Form 16A downloaded from Traces for better reconciliation of figures – Form 26AS vis a vis Bank Pass Book Credits.

    Comment by Gulab A. Singh — July 24, 2014 @ 19:27

  171. dear sir,
    i m state govt employee. govt. has released arrears in our favour( 6th pay commission and da) and merged them in our govt provident fund. our DDO has issued form 16 manually and shown this arrears amount along with gross salary. but this arrears amount is not reflected in 26AS. so there is difference in of Rs. 1,10000. means 1,10000 has been merged in gpf, we did not get in cash. my query is i should file my return on the amount reflected in 26AS or on the amount of salary + arrears (gpf).? secondly are arrears merged in gpf taxable or not?
    another query is: I have donated some amount in a educational trust under section 80G without qualifying limit. so 50% of the amount should be deducted from taxable income or total tax? thanx

    Comment by Vinod — July 27, 2014 @ 14:11

  172. In my case in the form 16 for assessment year 2014-2015, PAN no was not avaiable.
    By this I mean I had PAN no but was not updated in the form 16.Although the TDS has been deducted @ 20% of Total Income and the details are available in the form16.
    Please help me out how can I get the return.

    Comment by Sitaram Shinde — August 31, 2014 @ 12:03

  173. Go ahead and file your returns and then claim the credit of TDS. There should not be any issue claiming refund out of genuine TDS deduction which was carried out when PAN was not available with you.

    Comment by Gulab A. Singh — August 31, 2014 @ 16:08

  174. GPF carries usual deductions … and ofcourse Relief U/s. 89(1) for Arrears Salary. File your returns as per Form 26AS.
    50% of the deductions are available against Taxable Income (and Not Tax Liability)

    Comment by Gulab A. Singh — August 31, 2014 @ 16:10

  175. Dear Gulab Ji, thanx for your reply. sir i got your reply very late and i have deposited my tax of Rs 22000 and also file my return not as per Form 26AS but manual Form16 which shows greater salary than Form 26AS. If I would File my return as per Form 26AS, there would be no tax. now please clarify me that should i apply for return revise or the Income Tax Department will own their own compute my tax, and generate a refund.
    Thank you

    Comment by Vinod Saini — September 1, 2014 @ 12:10

  176. Hi, Need to know what are the critria we have to check while acepting the TDs certificates from parties. I am an accountant who handles the account receivable for my company.Sometimes i receive TDs certificates which does not contain digital signature, sometimes duplicate copies,sometimes scan copies of duplicate copies, sometimes no stamp and signature. can you pls let me know what we should check before acepting this. Do we have to keep this copies for any future audit purpose.even i am suppose to do 26 AS reco with the customer ledger maintained. Pls help.

    Comment by Liby — September 5, 2014 @ 12:19

  177. Only one thing you must rely on …..

    TDS certificates must have been downloaded from TRACES and the same should match with Form 26AS (just to be on a safer side, although not required).
    The TDS certificates from TRACES is important and not the mode of receipt like scan, post, courier, with or without DSC etc. What matters if the figure of Tax deduction which stands deducted as well as deposited with the Govt Treasury. The tax credits are not based on DSC, which please note! Hope matter stands clarified.

    Comment by Gulab A. Singh — October 8, 2014 @ 17:00

  178. Dear Vinod Ji,
    The Govt would refund the money on the basis of claims made by you while filing Tax Returns. Revise your IT return as per correct Form 26AS (after ensuring that the figures are correct) and the last date for revising is 31st March 2015. However earlier you do it … is better so that you can claim the refund alongwith Interest from the time of revision of your IT return. The refund should most probably hit your account by June’ 2015. Best Regards!

    Comment by Gulab A. Singh — October 8, 2014 @ 17:03

  179. Sir! The Income Tax Department is not refunding the tax amount to the Deductee even after submission of Form 16-A issued by the Government Deductor because “P” is appearing in Form 16-A and also Form 26AS of the deductee. After conversion into “F” the refund will be effected, they see. Can the Assessment officer can withhold such refund? Please clarify.

    Comment by Moses Dhanraj — March 27, 2015 @ 13:33

  180. Pursue the matter … both with Deductor as well as IT officers. They can’t withhold the refund on a flimsy ground however let the Deductor file the appropriate Correction Statement. We just can’t blame the officers too. Keep the correspondence intact with all the acknowledgements. Be rest assured, you would get the refund. Time is the only factor!
    Good Luck!

    Comment by Gulab A. Singh — June 4, 2015 @ 14:20

  181. i m deposit the advance tds (rent ) in party account
    this is done or not

    Comment by sanjaychauhan — July 11, 2015 @ 16:10

  182. Dear Gulabji My annual income is 600000…I heard that if 26AS is submitted online the refund also will automatically happen and i need not file ITR -5 . Is this true?? or do i need to file ITR5 to claim refund .If Yes then can i know when will the ITR 5 filing notification come.

    Comment by Mary — July 27, 2015 @ 14:47

  183. Dear sir,
    incometaxefiling.gov.in me meri mom ka account bana hua hai. Usme form 26AS show kar raha hai, kya ab me use e-filing kar sakata hun. Or me myitreturn app bhi use karta hun. kya usse bhi fil kar sakata hun.

    Comment by Girish Kumar. — August 8, 2015 @ 16:15

  184. Dear Sanjay Chauhan Ji,
    Your questions are not very clear. Why should you deposit the TDS on rent in Party’s Account.
    As per my understanding, you can deposit Advance Rent and pay TDS later whenever its due. You can also deposit TDS in advance but delay would attract interest at appropriate rate.
    If you can be more specific, I would love to assist you.

    Comment by Gulab A. Singh — August 8, 2015 @ 16:23

  185. Dear Mary,
    Oh what a question!
    Anyways, I would like to state that ITR5 is meant for Firms / Societies / Trusts (and it does not include Proprietorship Firm).
    By the way you must have read it inappropriately … as its ITR-V and not ITR-5. ITR-V is not “V” in Roman. Its V for Verification.
    You must file your returns in ITR-1 which will generate xml to get ITR-V. Refund would be processed only after filing. Form 26AS covers only those components of income which are subjected to Tax and not others.

    Comment by Gulab A. Singh — August 8, 2015 @ 16:25

  186. ITR-V & FORM 26AS are entirly two different and no way connected. ITR-V is Income Tax Return Filed Acknowledgement when the Income Tax returns are submitted electronically. When one files returns electronically the Acknowledgement ITR-V is generated which need to be signed by that person sent by post only to CPC Bangaluru. Recently instead of signing ITR-V by post alternate ways linked to Aadhar etc have been intoduced.
    Form 26AS is the statement generated to know the Tax deducted at source TDS details.for the Tax Payer. This form helps in filing up the returns or information on TDS can be directly downloaded into the different IT Return forms like Forrm 1 ,2, 2A etc. Form 26AS also helps Tax Payer to take up rectification by Tax Deductor in case of discrepancies like TDS done but not included, etc.etc.IT Dept while assessing the returns will acept the the amount shownc as TDS in Form26AS or what is claimed in the Return which ever is lower.

    Comment by S Krushnu — August 8, 2015 @ 17:40

  187. Girish, you may file through App or site depending upon the forms that may be used for filing returns. Form 26AS is very authentic, however if there are variations as compared to actual deductions then you may consider showing the same subject to discussion with Deductors, wherever applicable.

    Comment by Gulab A. Singh — August 8, 2015 @ 19:38

  188. Sir mene 26AS and Form 16A dono ko match kiya hai dono me amount same hai. Ab me use myitreturns app se fill kar sakta hun kya….

    Comment by Girish kumar — August 10, 2015 @ 15:08

  189. Yes

    Comment by Gulab A. Singh — August 10, 2015 @ 15:34

  190. Sir how do i fill quick e-filing ITR in incomtaxefiling.com. Give me suggestion please…… Or any link that help me to fil that e-file

    Comment by Girish kumar — August 13, 2015 @ 10:22

  191. Sir how to do i fill quick e-file ITR. step by step please help me sir. note:- My payment mode is 194H

    Comment by Girish Kumar — August 13, 2015 @ 15:22

  192. So basically you have income from commission. I am sure you must have tallied with your Form 26AS.
    Depending on which form you file whether ITR1 or ITR4, you may use the website http://www.incometaxindiaefiling.gov.in and download the excel or java utility accordingly. Pls refer to the video link as under:

    Comment by Gulab A. Singh — August 13, 2015 @ 15:34

  193. You should log in through your PAN as user ID and the first item on the left hand side of the Dashboard is the link to quick efile ITR. Good Luck.

    Comment by Gulab A. Singh — August 13, 2015 @ 15:36

  194. Dear Sir,
    I was working with a employer for 3 months in previous year and later shifted my job. The Form 26AS shows 112,000 Rs. Whereas the Form16 provided by my previous employer shows 200000 amount. The amount as per the Form 26AS seems correct while comparing with the salaries received by me. Which amount should i consider for returns filing?
    Also the HRA is not considered by the previous employer during this period. Is there any way that i can claim the HRA for this period while filing the returns ?


    Comment by Giridhar — August 26, 2015 @ 16:18

  195. Adding to my query TDS amount is matching in both Form16 & 26AS Forms. ( Problem is only with the Amount paid/ Credited and Income detail in Form 16)

    Comment by Giridhar — August 26, 2015 @ 16:30

  196. Dear Giridhar,
    Since the actual income and Form 26AS matches, you must consider the said figure for the purpose of filing IT return. Form 16 made manually shall not prevail over Form 26AS and the actual salary received.

    Incase, HRA was not considered by the previous employer, you can resort to Deductions U/s. 80GG of the Income Tax Act, 1961. Happy E-Filing!!!

    Comment by Gulab A. Singh — August 26, 2015 @ 17:31

  197. As stated in my previous reply, manually generated Form 16 may be erroneous. The actual salary backed with income proof as per Form 26AS shall prevail over such Form 16. Further, Form 16 may not necessarily tally with Form 26AS as the latter depends on all such income where the tax are deducted and does not account for those on which the tax liability for the month is NIL (unless so filed by the Employer). Hope this would clarify your query.

    Comment by Gulab A. Singh — August 26, 2015 @ 17:37

  198. Thanks for your quick and prompt reply sir.

    Comment by Giridhar — August 26, 2015 @ 18:32

  199. Hello Sir,
    I am filing my returns online, I have updated the details provided in form 16 and have validated the sheet, but I am unable to match the TDS deducted by the bank in the ITR sheet, should I deduct the education cess and then update the details in TDS2, kindly advice.


    Comment by Vinaya — August 27, 2015 @ 13:46

  200. There are no Cess on Tax Rate of TDS. Your query is not very clear. Pls specify what you could not match … TDS as per Bank vis-a-vis ?

    If it is as per the receipt in your Bank Account, then let me state that Accrued Interest is one factor which wont find any place in your Bank Pass Book / Statement.

    Comment by Gulab A. Singh — August 28, 2015 @ 14:50

  201. can TDS certificates be taken as acknowdegement in the court of law to cover the limitation act

    Comment by suresh — September 18, 2015 @ 12:44

  202. Your guidance is very useful for all. I want to know about how to rectify credit not reached For 26 AS owing to the lapse on the part of a Govt. Treasury that has not followed the norms of the IT department and the Govt.in uploading the credit to the PAN for two consecutive years resulting in the IT department issuing notice to the individual tax payers without their fault or the fault of drawing officer? Please let me know whom to approach and how to approach in this matter.

    Comment by DAYANANDA S — December 24, 2015 @ 19:18

  203. Dear Dayananda,

    Its a usual story of Govt. Treasury not following norms. Write to them via RPAD or Speed Post and keep following your Deductor with emails. Keep them in record. Submit the proof of deductions to IT dept in writing alongwith evidences.
    Nevertheless, it will be a disaster for the Deductors to default in filing the returns or filing the wrong returns.

    Draft a professional email to the Deductors, in short!

    Comment by Gulab A. Singh — December 25, 2015 @ 21:42

  204. I have no account with state bank of india, Ramdaspeth, Nagpur. They FD interest to another party , but quoted my PAN on Form 26AS. I did not receive any interest from this branch of SBI; I have no fixed deposits with. The Bank is not responding to my requests to correct the mistake. The party actually holding the FD bears the same name as mine. Her address is in Nagpur while I am a resident of Kerala. To whom shall I approach to correct this mistake. My request under RTI also has not been replied by this branch nor by their controlling office in Mumbai
    Radha Panicker

    Comment by K. R. Radha Panicker — February 9, 2016 @ 21:06

  205. Dear Radha Ji,
    The reason for worry should be directly proportional to the amount of interest on FD and corresponding TDS deduction. Unless and until we know the amount it would be difficult to guide you appropriately. There is no need to file RTI. Evidences of correspondence made in this regard is more than enough. As per law, we are entitled to raise the query and if the solution is not within our hand then the evidences to support our claim of raising the error is enough to wriggle you out of any legal mess.

    Comment by Gulab A. Singh — March 3, 2016 @ 21:29

  206. Dear Sir,
    I left company A and joined another company B. Company A overpaid me amount X and later they recovered amount X in 4th quarter. In Form 16 issued by A, the GROSS salary is reduced by X but in 26AS or in Form16 PART-A (Traces) the Amount paid/credited still shows the original salary paid i.e. in 26As, X is not deducted. Company says that they cannot show negative income for 4th quarter and hence 26As is not updated. Is this reason/statement of the ompany for not updating 26AS income part correct ? How do I claim tax refund for recovery amount X. Should I fill the Gross salary mentioned in Form16 (Part-B) in my IT returns or should I show recovered amount X as loss (negative income). Your reply will be highly appreciated. Thanks.

    Comment by Sriram — June 11, 2016 @ 18:08

  207. Sir,

    My previous employer has entered some false transaction amount in my form26AS. Tax deducted is zero. So now he is asking me to pay the tax for that amount, which I didn’t received at all. As per them, form26AS cannot be edited. I got bank statements to prove that this transaction is fake. May I know how to rectify this form26AS? Or whom to complain for such issues against employer? . I am not able to file my returns because of this fake transaction mentioned in form 26AS. Please let me know about this. Thanks..

    Comment by Anand — July 15, 2016 @ 20:48

  208. You may go ahead and file your returns. Why you wish to hold on to your compliances just because somebody else has committed an error? You can’t punish yourself for no fault of yours. Be assured. It may be a technical issue to resolve but nothing to worry about. Its not your income so let the Deductor show whatever he feels like. Any body can use anybody’s PAN (if they want to do it intentionally) but once you have the receipt details of the Bank, there is nothing much to worry about. Law is on your side 🙂

    Comment by Gulab A. Singh — November 13, 2016 @ 17:39

  209. Dear Sir Ram,
    Once your TDS is rightly shown under Form 26AS (which would match with Form 16 downloaded from TRACES) there is nothing you must worry about. The income disclosed by you in your returns after matching the TDS would be relied upon the department unless it has the effect of increasing the tax liability. Its not much of a problem. Technical issue only. So enjoy … ! Reply the department if they send an Intimation. And please note that any notice received should not be taken with fear. Its just a notice for mismatch and not a Summon to Appear 🙂

    Comment by Gulab A. Singh — November 13, 2016 @ 17:42

  210. My daughter had a similar problem with State Bank of India, Ramdaspet, Nagpur. She had no accounts with this branch of State Bank of India. On her Form 26AS we found that the Bank reported an interest payment of about Rs 24000 to me and TDS of about 2400. Since she had no connection with State Bank of India, Nagpur, it was obvious that these entries were made in error. We took up the matter with the Bank , but they were not responding to my queries. After several reminders , we applied for details of the entries through RTI. This was successful and the Bank admitted thir mistake and reversed the wrong entries. We had to struggle for over a year to get this result. In the tax return of my daughter, this income and TDS were ignored.

    Trust that this information is useful to you.

    C. R. Panicker 13-Nov-2016

    On 11/13/16, Professional & Legal Advisories by Gulab A. Singh …

    Comment by Raghava Panicker — November 13, 2016 @ 22:08

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