TDS Deducted but Missing in 26AS or AIS: What to Do

Priya, a salaried taxpayer, opens her Form 16 and sees ₹84,000 of TDS. Her Form 26AS shows only ₹63,000 against her employer's TAN. The other ₹21,000 was cut from her salary, but the department's record does not show it.

This is a record problem on the deductor's side, and you cannot fix it by editing your return or by giving AIS feedback. Check which of the common causes applies, ask the deductor to file a corrected TDS statement, and claim only the credit that shows up. The steps are below.

Why does TDS show in my payslip but not in Form 26AS?

Your credit comes from the TDS statement the deductor (employer, bank, tenant, client) files, not from what was cut from your pay. Common reasons are that the deductor has not filed the statement yet, or deducted the tax but did not pay it in. The department's FAQs also name these causes of a mismatch:

• The deductor quoted the wrong assessment year or tax year on the challan or in the TDS return.
• The deductor quoted old-Act section numbers for payments made after 1 April 2026. The TDS compliance FAQ says this can cause processing errors when the statement is filed, and that a correction statement may then be needed.
• The PAN or challan details are wrong. For tax missing from Form 26AS, the Tax Credit Mismatch FAQ tells you to validate the challan number and your PAN.

A statement can also be filed but not fully processed. On TRACES, the status Processed for 26AS means the statement is only partly processed. It counts as processed successfully when the status is Processed with default or Processed without default. Your deductor may also see "No data available" on TRACES soon after filing; TRACES advises checking again after two or three days, and notes the same message can mean the statement was rejected.

Which statement should I check: Form 26AS or Form 168?

It depends on when the tax was deducted.

The department's FAQ says the e-filing system and AIS separate the credits by the TDS return the deductor filed, and that credit is linked to the year in which the income is assessable, not the date of deposit. Our explainer on Form 26AS becoming Form 168 covers the change in more detail, and AIS vs TIS vs Form 26AS shows what each one contains.

How do I confirm there is a mismatch?

1. Log in at incometax.gov.in and open your Form 26AS (or Form 168 for the new Act) and your AIS for the same year.
2. Compare each deductor's TAN and amount with your Form 16, Form 16A, or interest certificate.
3. Use the Tax Credit Mismatch page on the portal. It compares the TDS, TCS and challan amounts you claimed with what is in Form 26AS. It shows "There is a mismatch" when they differ.

Note the deductor's name, TAN, the amount, and the quarter. You will need these for the next step.

What do I ask the deductor to do?

Tell the deductor straight away. The department's guidance is that the deductor must file a revised TDS return (a correction statement) to fix the mismatch.

Send a short written request. Priya's might read:

The Form 16 for FY 2025-26 shows TDS of ₹84,000 deposited against my PAN. Form 26AS shows ₹63,000 for your TAN. Please check whether the last quarter's TDS statement has been filed and processed, and file a correction if the PAN, quarter or challan details are wrong. Please tell me when it is done.

Deductors make corrections on the TRACES portal. A correction can be rejected for reasons such as a mismatched original receipt or token number, so a request to "just fix it" can take more than one attempt. TRACES says a statement with the status Processed for 26AS is eligible for online correction. For periods under the old Act, the TDS compliance FAQ says correction statements can be filed within two years from the end of the tax year in which the original statement was due, so a late request is not necessarily too late, but do not wait.

Once the correction is processed, recheck your Form 26AS or Form 168 and confirm the credit now shows.

Can I claim the TDS in my ITR while it is missing?

The Tax Credit Mismatch FAQ says the credit allowed against your return is restricted to the amount reflected in Form 26AS (Form 168 for Tax Year 2026-27 onwards). If you claim ₹84,000 when the statement shows ₹63,000, the processed return is likely to give credit for ₹63,000 only, and the difference can turn into a demand or a smaller refund.

So the practical choices are:

• If the deductor can correct it before you file: wait for the corrected figure, then file with the full credit.
• If the due date is close and the correction is pending: file with the credit that is showing, and keep the Form 16 or certificate and your email to the deductor. When the corrected statement is processed, the extra credit can be claimed through a rectification or a revised return, depending on whether you have already received your intimation.
• If you already claimed more than 26AS shows: do not ignore a notice about it. See the proposed adjustment notice guide for how to disagree with a variance and explain that the deductor is correcting its statement.

Why not use AIS instead? AIS is built from reports by the deductor and others, and a TDS entry there does not by itself prove the credit. Feedback on an AIS entry also does not add credit to Form 26AS; the AIS feedback guide explains why TDS credit follows the deductor's statement.

What if the deductor does not respond?

1. Send a written reminder and keep a copy.
2. Ask for the TDS certificate (Form 16 or Form 16A) and the challan details, so that you can confirm the tax was actually paid.
3. If the deductor still does nothing, you can record a complaint through the department's grievance service; our e-Nivaran guide explains how. This is our suggestion, not a step the FAQs above prescribe.

Keep Form 16, payslips showing the deduction, and bank statements together. They are your evidence if the credit is questioned later.

Frequently asked questions

Is the TDS lost if it is not in Form 26AS?

No. The deduction is on your pay, and the credit is linked to your PAN once the deductor's statement is corrected and processed. Until then the department cannot show it, which is why your claimed credit is limited.

Can AIS feedback add the missing TDS?

No. Feedback changes how an AIS entry is treated in your pre-filled return. It does not change the TDS statement filed by the deductor. Only a corrected statement changes the credit.

My TDS shows in AIS but not in Form 26AS. Which one counts?

The Tax Credit Mismatch FAQ says the credit is restricted to what Form 26AS shows. Treat AIS as a pointer that the deductor has reported something, and check Form 26AS (or Form 168) before you claim.

The deductor used an old section number. Does it matter to me?

It can. The department's TDS compliance FAQ says old-Act section numbers for payments after 1 April 2026 may cause processing errors, and advises deductees to reconcile early. If the entry looks odd, mention it when you ask for the correction.

Does the dashboard on this site fix a mismatch?

No. It brings your AIS, TIS and tax deposits for each PAN into one place so you can spot a difference early. The correction itself must come from the deductor.

Sources

• Tax Credit Mismatch FAQs, Income Tax e-Filing portal
• TDS Compliance FAQs, Income Tax e-Filing portal
• Statement status FAQs, TRACES