TDS Not Showing in Form 26AS or AIS? How to Fix It

"My salary slip and Form 16 show TDS, but Form 26AS shows less, so my ITR shows tax payable." TDS appears in Form 26AS (Form 168 from tax year 2026-27) only after the deductor files a correct quarterly TDS return with your right PAN. Ask the deductor to file or correct that return; once the credit appears, file your ITR or a rectification so the credit and refund are allowed.

You cannot edit Form 26AS yourself, but you can find the cause fast and push the deductor with evidence. This guide covers both, with forms and rules as of October 2026. For what each statement contains, see Form 16 vs AIS vs 26AS.

New law, new names

From 1 April 2026 the Income-tax Act, 2025 and Income-tax Rules, 2026 renamed most TDS forms. The process is the same.

For returns you file in 2026 for FY 2025-26, you still use Form 26AS. The portal now shows the annual statement under the new name for the current tax year.

Why TDS goes missing

A booking-status letter next to each entry tells you a lot. "F" means final (matched with the deposit). "U" means unmatched, "P" provisional, and "O" overbooked; all need the deductor to fix the challan details.

Step-by-step fix

Step 1: Check the statement properly

1. Log in at incometax.gov.in.
2. Go to e-File > Income Tax Returns > View Form 26AS (this opens TRACES), and pick the assessment year. For tax year 2026-27, look for Form 168 in the same area.
3. Also open AIS under Services. Check the TDS/TCS section.
4. Compare deductor name and TAN, amount paid, TDS, quarter and booking status with your certificate or payslip.

Step 2: Check the deadline before you chase

Quarterly TDS returns are due by 31 July (Q1), 31 October (Q2), 31 January (Q3) and 31 May (Q4). If you are looking at Q4 salary TDS in early June, it may just be in processing.

Step 3: Write to the deductor

Send the deductor (employer's payroll, bank branch, tenant, client) a written request with your PAN, the period, the amount and TDS, and ask them to file or correct the TDS return. Ask for the challan number (CIN) and date of deposit. Employers and banks normally file a correction statement on TRACES within a few weeks.

Step 4: If the deductor does not respond

• Raise a grievance on the e-filing portal under e-Nivaran, choosing the TDS-related category and attaching your certificate and payslips.
• For a bank, escalate to the branch manager, then the bank's grievance or nodal officer. If it does not resolve a service failure within 30 days, the RBI Integrated Ombudsman (cms.rbi.org.in) can take it up.
• Keep evidence: payslips, the Form 16/130 or 16A/131 certificate, bank statements showing net payment.

Step 5: File or fix your ITR

• If the deadline allows, wait until the corrected credit shows, then file.
• If you must file now, claim the TDS actually deducted, but expect the processed intimation to allow only what is in the statement.
• After the deductor corrects it, file an online rectification request so the credit is allowed. If you made an error in the return itself, see revised return to correct ITR errors.

When the employer deducted but did not deposit

This is the worst case, but the law protects you. Section 205 of the old Act barred a direct demand on the deductee for tax already deducted, and a CBDT instruction of 1 June 2015 told officers not to enforce such demands against the taxpayer. The Gujarat High Court ruled in 2024 that no demand can be raised against an employee whose employer deducted but did not deposit TDS, and reports say the Supreme Court dismissed the department's appeal in 2026. Keep proof that tax was deducted: salary slips, the certificate and bank credits of net salary. If a demand or notice arrives, reply on the portal with that proof.

Worked example: what the gap costs (illustrative)

Karan, a salaried employee, had ₹1,20,000 TDS deducted in FY 2025-26: ₹30,000 each quarter. His Form 26AS shows only ₹90,000 because his employer filed the Q4 return late.

• Tax payable on his income: ₹1,05,000.
• TDS claimed in ITR: ₹1,20,000, so he expects a refund of ₹1,20,000 − ₹1,05,000 = ₹15,000.
• TDS allowed during processing: ₹90,000.
• Result: instead of a ₹15,000 refund, the intimation shows tax due of ₹1,05,000 − ₹90,000 = ₹15,000, plus interest.
• Swing against him: ₹15,000 + ₹15,000 = ₹30,000, exactly the missing quarter.

Once the employer filed the Q4 return and the ₹30,000 appeared, Karan filed a rectification request. The demand was removed and the ₹15,000 refund was processed. Check your own tax first with the income tax calculator.

Special cases

• Higher TDS because PAN is inoperative: the credit still shows, but the refund is held. Fix it first; see PAN inoperative because Aadhaar is not linked.
• TDS shows under a different year: common for FD interest booked in March and deducted in April. The deductor can correct the year, or you can claim the credit in the year the income is taxed, depending on the rules; ask a tax professional if the amount is large.
• TDS in AIS but not in Form 26AS (or the reverse): credit is generally given as per Form 26AS/168. Use AIS feedback if an income figure is wrong.
• Refund still delayed after the fix: see income tax refund delayed.

Sample request to the deductor

Subject: TDS not reflecting in Form 26AS - PAN [PAN] - [period]

Dear [Payroll team / Branch Manager],

TDS of Rs [amount] deducted from my [salary / FD interest / fees] for
[quarter, FY] is shown in [payslip / Form 16 / Form 16A] but does not
appear in my Form 26AS for AY [year]. My PAN is [PAN].

Please confirm the challan (CIN) and date of deposit, and file or
correct the TDS return so the credit reflects against my PAN. Please
let me know the date of the correction statement.

Name: [name]   Mobile: [number]

What not to do

• Do not pay the "demand" again if you have proof the tax was deducted; respond on the portal instead.
• Do not claim credit that never appears without following up; it will be disallowed and may attract interest.
• Do not share your e-filing password or OTP with anyone offering to "update 26AS"; it cannot be edited by you or by agents.
• Do not ignore an inoperative PAN; it blocks refunds for every year.

Key takeaways

• TDS reaches Form 26AS (Form 168 from tax year 2026-27) only when the deductor files a correct quarterly return with your PAN.
• Check the booking status: anything other than "F" needs the deductor to fix the challan details.
• Write to the deductor with your PAN, period and amounts; escalate via e-Nivaran and, for banks, the grievance officer and RBI CMS.
• If tax was deducted but not deposited, you should not be made to pay it again; keep proof.
• After the credit appears, file a rectification so the demand is removed and the refund is released.