How to Claim TDS if not reflecting in Form 26AS

At the current time, many of the Individual Assesses are in hurry to file their income tax return with Income tax department to avoid any consequences for non compliance regarding filling timely ROI. However, while filling to get the credit of tax already deducted while receiving payment from the parties (Very commonly known as TDS) is very important to be matched with Income tax Department Data.(With Form 26AS)

Generally Salaried Persons and Contractors or Professionals do have handsome number of transactions which attract Tax Deduction at Source and they receive payment after deducting tax. However, after computerized mechanism of Income tax, It is now compulsory to have records in income tax department to claim TDS while filling Income tax return.

One can see his eligible tax credit (Details regarding Tax Deducted at Source) inForm 26AS which can be downloaded from TIN NSDL Website. For Download Form 26AS one need to register with Income tax Department online at Or Alternatively Net banking with any Nationalized Bank will also do for seeing tax credit in one’s account as per Income tax Act.

Why TDS not reflecting in your 26AS?

Manier times it happens that you have received payment after dedction of tax. however, at the time of filling when you claim TDS, the same is not getting reflected in your Form 26AS. There can be several result for the same which may be one of the following reasons.

  • TDS Deductor has not paid TDS amount in Government Treasury
  • TDS Deductor has paid TDS but not filled TDS return with TIN NSDL
  • TDS Deductor has filled return but has not given Proper PAN Card details of Deductee.

In case of any of the above 3 situation, assessee will not be able to see his TDS credit in 26AS.

How to Claim TDS if not reflecting in Form 26AS

Now the question is if TDS is not reflecting in Form 26AS, can assesse claim that TDS while filling his Income tax Return. Answer is absolutely yes.!!!

In such Situation First and one of the most important step that a deductee can use is to, ask deductor to file or correct already filed TDS return. The benefit would be that deductee’ tax details would be correct in 26AS and thus refund will be easily generated.

At the later Stage Write a letter to the Income Tax (TDS) regarding not filing of TDS at your PAN by the deductor and attach the copies of communication with the deductor. If assessee is having TDS Certificate in Form 16, it would be the best evidence.