26AS Statement : How to Get Tax Credit for Non Reflected Amounts

Non reflection of TDS on bank FD or term deposit in 26AS statement is very common problem these days. The reason for this problem is very simple the bank is deducting tax and even depositing the said tax, but the TDS statement filed by them either does not reflect your name and PAN or wrong PAN is given. Therefore, the 26AS statement which is tax statement -does not reflect the amount as the said TDS amount was never reported by the bank.

26AS statement sacrosanct for TDS credit

The department is publicizing that the persons filing the return of income should check your tax credits in 26AS statement before filing IT return for faster processing and quick refunds. Following advisory is on the income tax department efiling site.

Taxpayers are advised to verify the tax credits available in 26AS statement before filing the Income Tax Return. It will facilitate faster processing and quick refunds. In order to avoid the TDS mismatch i.e if your claim of TDS is higher than the tax credits available in 26AS statement, please contact the Deductor for filing of the correction TDS statement.

 Thus, when the CPC or A.O processes your return finds that the TDS as per your claim is not reflected in the departmental processing software, they do not allow the TDS credit. Consequentially, either your refund claim is reduced or a demand is generated. This is for no fault of your !

 Ways to Get TDS reflected in 26AS statement

 As for the assessment year 2011-12, CBDT has already relaxed the condition by issue of CBDT instruction no 2/2012 for allowing TDS credit while processing the income tax return for assessment year 2011-12 which are not reflected in 26AS statement under certain conditions. However, in most of the case, this instruction will not suffice.

Since the origin of problem is directly linked with the callousness of the bank official (read managers), unless they are compelled to take corrective steps, the problem of TDS credit cannot be solved. So here are the steps to be taken for getting the bank manager to submit a revised TDS statement showing your TDS. If he submit revised TDS statement, the 26AS of your will show the amount of TDS automatically.

 Step 1: Write to Bank Manager:

 Write a letter to bank manager, informing him that 26AS is not reflecting the TDS amount from which TDS certificate is issued by him. Therefore, the bank manager should be requested to upload the TDS statement with the Name, PAN and TDS amount as per TDS certificate. Give a copy to the boss of the Bank Manager.

 Step 2: Write to Bank Ombudsman & CIT (TDS)

 After one month, if nothing happens, file an application with Banking Ombudsman with your grievance about non reflection of TDs in 26AS and consequential non allowance of td credit by assessing officer. You can get the address of the banking Ombudsman from here.

 Additionally, you should write a letter to CIT (TDS) of your city. To know the address of CIT (TDS) either approach the main income tax office or ask any CA or tax practitioner. A sample letter to CIT (TDS) regarding your problem is given below:




Sub: Non credit of TDS on account of non filing of TDS statement Ref Asst Year. 

I have filed / to file return of income for aforesaid assessment year. I have claimed TDS credit for Rs out of which TDS of Rs was deducted by the Bank manger of XYZ. Bank having address The bank manager has issued tax deduction certificate for Rs 

However, when I checked for 26AS statement , the said amount of TDS claimed to be deducted by the Bank Manager , is not reflecting in 26AS. I have already requested the Bank vide my letter for filing revised TDS statement vide my letter dt.(copy enclosed) . Nothing has been done as I have checked the 26AS statement few days ago and it is still not reflected therein. 

Since, the TDS statement is a requirement under section 20o of the Income Tax Act and the procedure for filing such statement is given in Rule 31A of the Income Tax . Your kind attention is drawn to Clause 4 of the Rule 31A , which is clear about the duty of deductor to provide PAN , Name and amount of TDS related to deductee .The said sub clause is as under: 

(4) The deductor at the time of preparing statements of tax deducted shall, 

(i) quote his tax deduction and collection account number (TAN) in the statement;
(ii) quote his permanent account number (PAN) in the statement except in the case where the deductor is an office of the Government;
(iii) quote the permanent account number of all deductees;
(iv) furnish particulars of the tax paid to the Central Government including book identification number or challan identification number, as the case may be;
(v) furnish particulars of amount paid or credited on which tax was not deducted in view of the issue of certificate of no deduction of tax under section 197 by the Assessing Officer of the payee;
(vi) furnish particulars of amount paid or credited on which tax was not deducted in view of the compliance of provisions of sub-section (6) of section 194C by the payee;
(vii) furnish particulars of amount paid or credited on which tax was not deducted in view of the furnishing of declaration under sub-section (1) or sub-section (1A) or sub-section (IC) of section 197A by the payee. 

Thus, the bank has not followed the Rule 31 of the Income Tax Rule and because of that the problem of tax credit is being faced. Since, the CIT (TDS) is an authority and custodian of income tax law , I request you to help this tax payer by taking appropriate steps and direct the bank manager to do the needful so that I can get Tax Credit. 

Enclosure : as above


Yours faithfully,

Copy: The Bank Manager : For his kind information

9 thoughts on “26AS Statement : How to Get Tax Credit for Non Reflected Amounts

  1. sandhya lohskare

    Mismatch of26Asand form no16 amount
    The commissioner of income tax(TDS)AyakarBhavan Hoshangabad Road Bhopal 462011

    TAN of deductor – JBPY00020G
    PAN of deductor- AAALY0012G

    Complaint written by employee PANAAXPL9049H

    Duration of salary 1April to 31 March 2016
    26 AS reflects amount 222419 and TDS cut 5000 rs
    form no 16 reflects amount 272742 rs in which tax 10% deduction must be 2274 rs but it has shown 274+cess= 282 rs so rectify it.
    In 26AS the month of August salary is kept hidden and not reflecting intentionally .
    Please note it
    All of my documents loaded in Dental council of India so please verify it before filing the return
    Thank you

  2. Ravindra Kumar Jain

    During the FY 2010-11 TDS was deducted Rs 55300/- from the salary but TDS credit was not reflecting in the F26AS. Therefore demand of Rs. 59600 including tax+intt.u/s 234A,234B & 234C imposed by the assessing officer and refunds of the subsequent years (Rs.39480)adjusted against demand. Now tax credit of TDS Rs.55300 is being reflected in the F 26AS as well as CIN based status of challans is showing as amount matched, but challan wise amount is not matching. In F 26AS OLTAS status for four months is showing as Overbooked. What should I do now for rectification of demand ?

  3. Suchitra Belapurkar

    TDS is now appearing in 26 AS correctly and fully for AY 2016-17, but is reflected partly only in ITR 1 while e-filling !

    What must be the reasons?
    How much time it generally takes for TDS to fully reflect in ITR 1 as per 26 AS?

    Is there some procedure / process in between “Appearing in 26 AS and appearing in ITR 1”

  4. ajit

    this is sheer nonsense! is a taxpayer really expected to go through this ordeal. why not a penal provision for the employer’s inability or reluctance to follow the law

    1. vishwas

      Yes..this is a real pain, i am also facing now, there has been a mismatch in deductor’s statement provided to me and what is reflected in 26as
      What i have done is paid the amount that that been requested (despite it is the deductor’s mistake)as the amount was small, but i am still confused if it will solve the tax credit mismatch issue? Any idea?- will the CPC consider the total of all (tds+tax paid under other sections) or they will match each section individually?

  5. Mohammed Mujeebuddin

    1% TDS has been paid on 27th MArch 2016 through internet banking, but TDS is not reflecting under Part F in form 26AS after generating it through TRACES and so not able to put in request for TDS download through TRACES. How many days does it normally take for the TDS to reflect in 26AS and is it taking more time now because of the year end etc.

  6. Ramesh

    1% TDS has been paid again property (Buying propery above more than Rs 50 lacs) through internet banking, but payement is not reflecting under Part F in form 26AS after generated through TRACES.

    Please guide what to do or what will be the problem. Please reply through e mail.


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