Resolving Mismatches Between the TDS Statement and Form 26AS

Wrong PAN/ TAN entry by the deductor, challan errors, incorrect/ late TDS returns (24Q/26Q), income reported differently in ITS vs deductor's filing, or duplicate entries are common causes of TDS-Form 26AS mismatches.

NRIs face more TDS mismatches due to residency status errors or delayed deductor tax filings, NRO TDS interest, property rent TDS, or foreign income routing via Indian banks.

To check TDS vs Form 26AS mismatch, from the e-filing portal, download Form 26AS/ AIS, compare with Form 16 or Form 16A - look for TDS amount, deductor TAN, and challan details.

Form 26As states the credited TDS, whereas AIS shows the broader transactions (provisional). Further, mismatches happen if the ITR claim exceeds the 26AS credit amount.

To fix the TDS mismatch before ITR filing, contact the deductor (employer/ bank) for the TDS correction return, wait for the 26AS update that generally takes 7 to 30 days to process, and only claim when the 26AS-matched credits in the ITR.