Reflection of incorrect entries in Form 26AS or omission of required entries therein, is a matter of concern and the assessee need to follow up for timely rectification/ correction thereof. The likely circumstances of such errors & omissions in Form 26AS and remedial steps, are listed below:
1. Advance tax/ self assessment tax paid in the bank, but not reflected/ incorrectly reflected in Part C of Form 26AS:
There may be cases wherein advance tax or self assessment tax paid is not reflected/ incorrectly reflected in Form 26AS due to certain errors, like:
a) PAN not quoted properly in the tax payment challans or
b) mistake at the end of bank in entering the PAN while processing the challan data or
c) failure on the part of the bank to upload the duly processed tax information to TIN.
There may be various reasons for such errors/ mismatch. However, one can use the challan status enquiry utility at TIN website to check whether a challan bearing the Challan Identification Number (CIN) given in the counterfoil available with you has been duly uploaded to TIN. Likely errors and remedial measures in such cases, are as under:
i) If the PAN, as seen in this uploaded/ TIN data is wrong, then one needs to take up with the concerned Assessing Officer for rectification of PAN.
ii) In case the bank has failed to uploaded the proper details with respect to deposit of tax, one should take up with the concerned bank so that this information is duly uploaded.
iii) In case incorrect amount is being reflected in Form 26AS, this mistake could be due to the reason that the bank has made error in data entry. Again one should take up the matter with concerned bank only for rectification of amount in due course.
iv) In case the Challan Identification Number (CIN) of the advance tax / self assessment tax paid in the bank (as given in Part C of Form 26AS) does not match with the CIN in the challan counterfoil available with assessee, it is advisable to quote the CIN reflected in Form 26AS while filing the tax return, to avoid complications.
a) PAN not quoted properly in the tax payment challans or
b) mistake at the end of bank in entering the PAN while processing the challan data or
c) failure on the part of the bank to upload the duly processed tax information to TIN.
There may be various reasons for such errors/ mismatch. However, one can use the challan status enquiry utility at TIN website to check whether a challan bearing the Challan Identification Number (CIN) given in the counterfoil available with you has been duly uploaded to TIN. Likely errors and remedial measures in such cases, are as under:
i) If the PAN, as seen in this uploaded/ TIN data is wrong, then one needs to take up with the concerned Assessing Officer for rectification of PAN.
ii) In case the bank has failed to uploaded the proper details with respect to deposit of tax, one should take up with the concerned bank so that this information is duly uploaded.
iii) In case incorrect amount is being reflected in Form 26AS, this mistake could be due to the reason that the bank has made error in data entry. Again one should take up the matter with concerned bank only for rectification of amount in due course.
iv) In case the Challan Identification Number (CIN) of the advance tax / self assessment tax paid in the bank (as given in Part C of Form 26AS) does not match with the CIN in the challan counterfoil available with assessee, it is advisable to quote the CIN reflected in Form 26AS while filing the tax return, to avoid complications.
2. Reflection of ‘Incorrect Amount of Credits’ or ‘No Credits’ in Part A/B of the tax statement/ Form 26AS?
Reflection of incorrect credits in Part A/B of Form 26AS could be due to wrong data provided by the deductor in the quarterly TDS/TCS statement. Deductee should request the deductor to rectify the quarterly TDS/ TCS statement using prescribed correction statement or say by filing revised TDS return for the relevant quarter in proper manner. However, ‘No Credits’ being reflected in Form 26AS may be due to various reasons including, inter-alia, the following:
i) Tax deductor/ collector has failed to file periodic TDS return or TDS / TCS statement;
ii) Deductee has failed to furnish PAN to the tax deductor / collector;
iii) Deductee has provided incorrect PAN to the tax deductor / collector;
iv) Tax deductor/ collector has made an error in quoting PAN of the Deductee in the TDS / TCS return;
v) The tax deductor/ collector has not quoted PAN of the deductee at all;
vi) Details of relevant challan were wrongly quoted in the TDS return by the deductor or were wrongly quoted in the challan details uploaded by the bank.
For rectification of such errors or mismatches in Form 26AS one should request the tax deductor:
i) to file the TDS Return if it has not been filed;
ii) to rectify the PAN using a PAN correction statement in the TDS Return;
iii) to furnish a revised TDS Return in case the tax deductor had filed TDS return but inadvertently missed providing correct details or in case deductee had not given PAN to deductor before filing of the TDS return;
iv) to furnish a correction statement if the deductor had filed a TDS return which had mistake in the challan details;
v) to take up with the bank to rectify any mistake in the amount in the challan details uploaded by the bank.
i) Tax deductor/ collector has failed to file periodic TDS return or TDS / TCS statement;
ii) Deductee has failed to furnish PAN to the tax deductor / collector;
iii) Deductee has provided incorrect PAN to the tax deductor / collector;
iv) Tax deductor/ collector has made an error in quoting PAN of the Deductee in the TDS / TCS return;
v) The tax deductor/ collector has not quoted PAN of the deductee at all;
vi) Details of relevant challan were wrongly quoted in the TDS return by the deductor or were wrongly quoted in the challan details uploaded by the bank.
For rectification of such errors or mismatches in Form 26AS one should request the tax deductor:
i) to file the TDS Return if it has not been filed;
ii) to rectify the PAN using a PAN correction statement in the TDS Return;
iii) to furnish a revised TDS Return in case the tax deductor had filed TDS return but inadvertently missed providing correct details or in case deductee had not given PAN to deductor before filing of the TDS return;
iv) to furnish a correction statement if the deductor had filed a TDS return which had mistake in the challan details;
v) to take up with the bank to rectify any mistake in the amount in the challan details uploaded by the bank.
3. Entries in Form 26AS that do not pertain to PAN Holder
In case there are unknown TDS/ TCS credits, one should intimate the tax deductor/ collector for necessary rectification. In case these unknown credits are on account of advance tax/ self assessment tax, then its advisable to intimate the assessing officer for necessary correction or action.
4. Negative entries (‘-‘) appearing in Form 26AS
When the errors of TDS Returns or in the challan details uploaded by the bank are rectified, the original credit entries are reversed by way of a debit entry (indicating a negative sign) in Form 26AS. New tax credits may appear in Form 26AS (if applicable).
4. Changes in name / address of PAN holder displayed in Form 26AS
If PAN holder details appearing in Form 26AS are incorrect, the same can be updated by making an application using the ‘Request for new PAN card or/ and changes or correction in PAN data’. This request can be made either online or through the existing network of TIN-FCs. Details are available at the TIN website.
5. Whom to contact in case of any clarifications which have not been resolved by the deductor or the bank?
In such a situation the PAN holder should contact TIN Call Centre, National Securities Depository Limited, 3rd Floor, Sapphire Chambers, Near Baner Telephone Exchange, Baner, Pune-411045 Tel: 020-27218080 Fax: 020-27218081.
In addition to above, it may not be out of place to mention that the CBDT has made arrangements for new facility of pre-filling of TDS data while submitting online rectification for TDS mismatch at e-filing portal.
Thank you very much for listing out the errors in Form 26 AS and the remedies in your CA Club. I could trace out my payments made in Jul 2010 ( A.Y – 2010-11) and were not reflected in Form 26 AS. The concerned bank where I had deposited the tax expressed their inability to rectify the same at this stage. I could now trace the deposits made through TIN NSDL site due to your clarification in this column. – COL Y S Ravindranath (Retd), Hyderabad, Telangana. 30 Oct 2015.
What action can be taken on the Tax deductor for wilful wrong credting of amount and Tds there on?
Aggrieved PAN holder should contact TIN Call Centre (NSDL) for support and guidance in cases which remain unresolved due to failure of deductors or the bank to resolve the inconsistencies in 26AS. Hope that TIN will help you to expedite the process of rectification. Please contact at Tel: 020 – 2721 8080. Fax: 020 – 2721 8081. Email: tininfo@nsdl.co.in
In my case three government payment entries are being shown in my 26AS along with the amount of tds thereon, whereas the same does not pertain to me. I contact the concerned department, i.e. Directorate of Animal Husbandry Badshah bagh Lucknow. I am asked to personally visit their office for correction in form 26AS, about 350 km from my city. How can I get the wrong entry corrected in my 26 AS without visiting?
Aggrieved PAN holder should contact TIN Call Centre (NSDL) for support and guidance in cases which remain unresolved due to failure of deductors or the bank to resolve the inconsistencies in 26AS. Hope that TIN will help you to expedite the process of rectification. Please contact at Tel: 020 – 2721 8080. Fax: 020 – 2721 8081. Email: tininfo@nsdl.co.in
Really appreciate your efforts for making us aware of the process. I have a situation Part F of 26AS is incorrect. CIN number matches with the TDS deduction counterfoil but amount doesn not. I deducted TDS at 20% for NRI seller, but 26AS reflects only 1% deposit for an India resident seller. Please suggest.
Hi Sanjay, were you able to resolve your case. I am also in the same situation, Eventhough I have paid the 20% deducted amount as a single chalan, now it is split into 2 TDS certificates, one for 1% and another for 19%. 1% was correctly shown in section F. But for the TDS certificate of 19% it is showing both deductee and deductor as my name.
Hi Sanjay and Venugopal, My situation is very similar and it will help if we can contact each other and discuss. I am NRI seller and buyer paid 20% at time of sale. Now in my 26AS the 19% is not showing up. The buyers 26AS shows a split of 1% and 19% with my e-acknowledgement but where is the 19% gone? maybe if we understand the scenarios it will help us expedite the fix.
I found the reason and getting mine corrected. For NRI seller we need to fill 27q not the 26qb. 26qb is for RI. System will give credit of only 1% to the seller if we fill 26qb. Remaining 19% they will show in buyers 26as. Buyer can initiate the correction through traces website or buyer can write to cantactus@tdscpc.com requesting them to pass on the credit of full amount to seller with all the details
I made online Income Tax payment towards advance Tax for the assessment year 2015-16. But by mistake it was deposited wrongly under minor head 107 instead of 100. Now I received Notice from CPC for non-payment of advance Tax. Please help.
While paying assessment tax (under Major Head 300) online, I made the error of paying tax into Major Head 24 instead of Major Head 21. So my Form 26AS shows the payment as paid into Major Head 24. Consequently a demand was raised due to mismatch. Can anyone please advice me on how to correct this so that the demand raised is nullified?
I along with my wife ( both govt employee) booked a flat in apr 2012 with a builder for which we paid approx 1440000/- after taking loan of Rs 650000/-from my department. But when builder did not commence construction even after due date of possession passed we asked him to return our money.
I have suffered huge loss in booking of this flat, as I had taken loan to deposit payments for this booked flat for which I had paid interest @ 9.5% whereas when Builder returned this money to me they gave interest of Rs 378017 @ 8% and deducted TDS of Rs 37802/-.
Builder gave this money in Feb 2016 by a/c payee cheque in favour of my wife but quoted my PAN instead of my wife’s PAN, while depositing TDS. Hence now it is showing in My form 26AS.
As my taxable pay is already above 10 lakh,So now I have to pay 20% more tax.
Had this been shown against my wife’s PAN & form 26 AS then we need not pay any more Tax as her taxable income including this interest paid is approx 520000/-
I requested the office of the builder to do correction of PAN in this TDS & show it on my wife’s PAN, but they are not forthcoming in doing this and just making lame excuses.
Plz tell me is it possible to correct this now and what option I have to get it done if builder doesn’t cooperate?
My case pertains to AY 2010-11. At the time of my retirement, my employer calculated the tax liability and deducted the same from my final settlement and issued the Form 16. However, it seems that they could not upload the Data in the NSDL Website due to whatever reason which I don’t know. I filed my Return based on the Form 16 received by me. I received a notice in the year 2012 from IT dept showing the discrepancy and asking me to pay the tax. I replied them with the copy of the Form 16 and requested them to correct the mistake. In 2015 IT dept send me a reminder and then I took up the issue with my employer. Even though they have located the error but unable to upload the correct data due to some restrictions in the website after the Demonetization in 2016. I have been regularly taking up the issue with the employer, but nothing has been done. I am about 2500 km away from the AO and hence cannot meet and request him to intervene. Pls let me know what I should do?
My bank has not updated form 26AS, only two interest entries are being shown instead of six. Even after repeated reminders to the BM and another official of the branch, my job has not been done after 16 working days. Whom should I approach? Can I file returns based on the interest certificate of the branch?
It is found that salary for march 2016 has not been accounted in my form 26AS and form 16. I hadn’t remitted TDS for that month but remitted TDS for 11 months, the total tax deducted for AY 2017-18 is correct including the missing credit of salary for march 2016. The problem is how I can do e-filing? Which amount should be shown as income, the actual amount I received or as per form 16 and 26 AS?
I submitted investment proof with my employer and as I am staying on rent i submited PAN details of landlord as well and they have issued Form-16 as well. During the year, i had changed my rented house so i had two landlords in the year. In Form -16 i observed that i had furnished wrong PAN details of 2nd landlord. Can this be changed while filing the Income tax return? If not, can there be any implications given that all details as correct except the PAN number of 2nd landlord.
I filed my income tax return on 28/06/2017 as per my 26AS. NOW I GOT AN INTIMATION FROM INCOME TAX DEPARTMENT ASKING EXPLANATION OF SOME AMOUNT REFLECTED IN MY 26AS. Noticed some receipts to which i am not a party. What to do?
TDS deducted by employer Rs.30,000 for FY 2014-15. Actual TDS applicable e Rs.22,000. The pan holder wants the deductor to rectify the error by filling TDS correction/ rectification statement. What are the options for the deductor.
Some of the credit entries in 26AS do not pertain to me. whereas in TDS column the TDS amount mentioned as nil. As a result the interest credit entries do not match with the interest certificate issued by the Bank. How to rectify the same? In the meantime I have lodged my complaint with the branch also.
I have found 02 additional (wrong) entries in my 26AS form. Which are not pertaining to me. These entries present with Section 194C and total amount paid/ credited around 1,52,000/-. Total Tax deducted 0. May I know what is the process to get these entries removed from my 26AS form?
In itr-1 return for AY 2017-18, I received system generated notice many times with same reason that TDS is not showing in system, though it is seen in 26as which reflects TDS of Rs. 3405, but its not reflecting in system generated notice. There was a small mistake in filing return that the TDS was shown in TCS column. What should be done now for rectification?
My bank has deposited my TDS from my pension under wrong Pan number. I have requested the bank authorities to rectify the mistake but nothing has been done. The date for filling tax returns is coming close what can I do to get my tds to get it rectified.
I worked for the month of April and 13 days of May in a concern.But the form 26 AS reflects only salary of march and not the 13 days of May and full and final settlement amount.Please suggest what is the remedy as salary amount mentioned in form 16 and form 26 AS is not matching due to which I may get a notice on filling return as it is.
My employer has wrongly taken amount of leave encashment and gratuity as my taxable income and deduct the tax on it, as in 26AS it is showing excess income. Now what amount should I show in ITR and how should I get refund of this amount.
Retired bank employee, arrears of Commutation of of Pension amount in 10(10A) which is 100% tax free, it is correctly shown in form 16 issued by the Bank, but in form 26AS same amount mentioned in section 192 for last quarter of financial year on 31/03/2021, which shows amount credited, now mismatch in form 26AS (Arrears of commutation of pension due to salary settlement, difference amount). how to change the same for filing tax Return with this rectification entry?
My bank deducted TDS Rs. 24,098/- but not reflected in 26AS. I filed my return with zero refund. How to ensure that bank rectifies the 26AS quickly so that I can file my revised return for refund so struck?
I am having 3 RDP deposit account for one year in IOB and two more Income Tax RDP accounts when I asked for interest certificates they have given for 3 lacs that no way justifiable the total Amounts for all these deposits Rs 28 lacs. can someone guide me in this regard. interest rate is 7% p.a.
While depositing the tax online in NSDL site for assessment year 2021-22 I selected wrong minor head as 110 in place of 300 there by the income tax department has created an outstanding to that amount. When I approached my AO they informed me that they have rectified it but 5 days have elapsed the correction so done by them is not reflecting in 26as. I want to enquire in how many days it gets reflected?
Total amount credited reflected incorrectly in 26AS and when I asked the deductor to correct this, he refused to accept the mistake and said all are system generated and cannot be changed. Now what’s the remedy?