AIS vs Form 26AS Mismatch: Which TDS Credit Can You Claim in ITR?
26AS is the only ledger you can claim TDS credit from — not AIS SFT entries alone. If Form 16 and 26AS differ, claim what 26AS shows and document with Form 16 plus the 26AS extract; never claim credit in neither document.
Harun Raaj
Chartered Accountant · Harun Raaj & Associates
Claim TDS credit only for amounts that appear in your Form 26AS — or the TDS/TCS ledger within the Annual Information Statement (AIS), which is the same credit record — and never claim credit that appears in neither; when Form 16 and 26AS differ, the claimable figure is what 26AS shows, documented with Form 16 plus the 26AS extract. The AIS (furnished under s.285BA of the Income-tax Act, 1961 read with Rule 114-I) is an information statement; Form 26AS (under s.203AA) is the credit ledger the department validates your return against. Confusing the two is the most common reason a TDS credit is denied at s.143(1) processing.
AIS vs 26AS: what each one is for
The AIS has two kinds of TDS-related data: the TDS/TCS ledger (which mirrors 26AS) and the SFT data (which reports gross transactions — sale consideration, deposits, interest — not TDS credit). The SFT data is how the department knows you had a transaction; it does not create a TDS credit.
The three mismatch cases — what to claim
Why mismatches happen
- Wrong PAN — the deductor filed the TDS statement against a different PAN (typo or mis-match). The credit posts to the wrong record and never reaches your 26AS.
- Wrong section code — TDS filed under the wrong section (e.g., 194S crypto TDS coded under another head) blocks the credit match.
- Timing difference — TDS deducted in March and deposited/credited after you filed. This is the single most common cause and is fixable by waiting for the posting and, if needed, filing a rectification.
- Deductor default — the deductor deducted but never filed the TDS statement. The credit simply does not exist in the ledger until the statement is filed.
Worked example: Mehar's Form 16 says ₹80,000, 26AS says ₹82,000
Persona: Mehar, salaried, two employers in FY 2025-26 (switched jobs in November).
Facts:
- Employer A's Form 16: TDS ₹50,000
- Employer B's Form 16: TDS ₹30,000
- Form 16 total: ₹80,000
- 26AS total: ₹82,000 — ₹80,000 from the two employers' salary TDS (24Q) plus ₹2,000 of TDS on bank FD interest (from the bank's 26Q)
The question: which figure do I claim?
Answer: ₹82,000 — everything 26AS shows, because 26AS is the ledger. Mehar claims ₹80,000 salary TDS + ₹2,000 interest TDS. Her Form 16s support the ₹80,000; the 26AS extract supports the ₹2,000.
Why this matters: if Mehar claimed only the ₹80,000 on her Form 16s, she would lose ₹2,000 of credit — the department does not refund unclaimed credit. If she claimed ₹85,000 on a guess, the ₹3,000 excess would be disallowed at 143(1) with interest. Claim exactly what 26AS shows, line by line.
Documentation: keep the Form 16s and a dated 26AS/AIS extract together. If a credit posts to 26AS after filing, file a rectification u/s 154 to claim the balance before the window closes.
Practice note (unchanged position): These features are not FY 2025-26 changes. The AIS side-by-side view has been live since the Nov 2021 launch (Rule 114-I, inserted by IT (16th Amdt) Rules 2021 — data since AY 2022-23), and s.143(1)(a) Explanation (inserted by Finance (No.2) Act 2009, w.e.f. 1 Apr 2010) has permitted processing-stage disallowance of unverifiable TDS credit for over a decade. The practical takeaway remains: reconcile AIS with 26AS before filing so processing does not disallow the claim automatically.
The pre-filing check: 60 seconds that saves a demand
Before you enter TDS credit in your ITR:
- Open 26AS and note the total TDS for the year — salary TDS (from 24Q statements), non-salary TDS (26Q), and TCS.
- Cross-check the AIS TDS/TCS ledger for the same total.
- Line up your Form 16s: every line on the Form 16s should appear in 26AS. Anything missing is a deductor problem, not a claim to make.
- Identify credits that will post late (March-quarter TDS) and decide whether to wait, or claim the reconciled figure and rectify later.
- Claim exactly the 26AS total, line by line.
If the 26AS total is lower than your Form 16s, do not inflate the claim to match the Form 16 — the department's system validates against 26AS, and the excess is disallowed at s.143(1) with interest. Claim what reconciles; document the rest.
Frequently asked questions
1. Which TDS amount do I claim in the ITR?
The amount in Form 26AS / the AIS TDS ledger. Form 16 is evidence; 26AS is the credit the department validates against.2. Form 16 and 26AS differ — which is right?
26AS is the claimable figure. Document the difference with Form 16 plus the 26AS extract, and reconcile any gap through the deductor's correction.3. Can I claim TDS that shows only on AIS and not 26AS?
No — claim only what the 26AS ledger shows. An AIS-only entry means the credit has not posted; chase the deductor, then claim.4. What if TDS appears in neither 26AS nor AIS?
Never claim it. A credit the department cannot see is disallowed at processing, with interest on the shortfall.5. Why does 26AS show less than my Form 16?
Usually timing or a wrong PAN/section in the deductor's TDS statement. Verify the PAN used and check whether the posting is simply late.6. What is the difference between AIS SFT data and TDS credit?
SFT reports gross transactions (sale value, deposits, interest received); TDS credit is the tax deducted on your behalf. The SFT is not a credit — reconcile it separately.7. Can I claim the balance if TDS posts to 26AS after I file?
Yes — file a rectification under s.154 with the 26AS extract once the credit posts, before the 4-year window from the end of the financial year of the intimation closes.---
Last verified: 2026-08-08 (FY 2025-26 / AY 2026-27)
Sources: s.285BA read with Rule 114-I (AIS), s.203AA (Form 26AS), s.199 (credit for TDS), s.154 (rectification), s.143(1) (processing adjustment), Income-tax Act, 1961 / Income-tax Rules, 1962. Reconcile your credits before filing with the AIS Reconciliation Tool.
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