26AS Form Not Updated? How to Fix TDS Credit Statement Issues

Form 26AS is your annual tax credit statement that shows all TDS (Tax Deducted at Source) deducted on your income during the financial year. If your 26AS is not showing TDS credits or is not updated, it can cause problems while filing your income tax return. This guide explains why this happens and how to fix it.

Disclaimer: CitizenNest is an independent informational platform and is not affiliated with or endorsed by the Government of India. Verify details on the Income Tax e-Filing portal.

What is Form 26AS?

Form 26AS is a consolidated Tax Credit Statement issued by the Income Tax Department. It contains:

• Part A: TDS deducted by employers, banks, and other deductors
• Part A1: TDS on income under Section 15G/15H
• Part A2: TDS on sale of immovable property (Section 194-IA)
• Part B: Tax Collected at Source (TCS)
• Part B1: TCS on sale of specified goods
• Part C: Advance tax and self-assessment tax paid
• Part D: Refunds received during the year
• Part F: Details of specified financial transactions (SFT)
• Part G: TDS defaults (demand/refund)

Common Reasons Why 26AS Is Not Updated

1. Employer/Deductor Has Not Filed TDS Return

The most common reason. Your employer or deductor files quarterly TDS returns (Form 24Q/26Q/27Q). If they haven't filed the return for the relevant quarter, your TDS won't appear in 26AS.

2. PAN Mismatch or Error

If your employer has entered an incorrect PAN in the TDS return, the TDS credit will not reflect in your 26AS. This is very common and accounts for a significant number of 26AS mismatches.

3. Processing Delay

After the deductor files the TDS return, it takes 3-7 business days for TRACES to process and update 26AS. Immediately after filing, data may not be visible.

4. Challan Payment Not Matched

If the deductor has filed the return but the TDS challan (payment to government) hasn't been matched with the return, 26AS won't be updated.

5. Deductor Filed with Errors

If the TDS return was filed with incorrect details (wrong amount, wrong section code, etc.), the data may appear incorrectly or not at all.

How to Check Your 26AS

Method 1: Income Tax e-Filing Portal

1. Visit https://www.incometax.gov.in/
2. Log in with your PAN and password
3. Go to e-File → Income Tax Returns → View Form 26AS
4. You'll be redirected to the TRACES website
5. Select the Assessment Year and format (HTML/Text)
6. Click View/Download

Method 2: TRACES Portal Directly

1. Visit https://contents.tdscpc.gov.in/
2. Log in as Taxpayer
3. Enter your PAN, password, and date of birth
4. Go to My Account → View Form 26AS
5. Select the year and view

Method 3: Through Net Banking

1. Log in to your bank's net banking portal (available in most major banks)
2. Look for "Tax Credit Statement" or "Form 26AS" under tax services
3. You'll be redirected to TRACES to view the statement

AIS vs 26AS: What's the Difference?

The Annual Information Statement (AIS) is a newer, more comprehensive statement introduced by the Income Tax Department.

How to Access AIS

1. Log in to https://www.incometax.gov.in/
2. Go to Services → Annual Information Statement (AIS)
3. Select the Financial Year
4. View TIS (Taxpayer Information Summary) for a simplified version

Tip: Always check both 26AS and AIS before filing your ITR. AIS may contain information not visible in 26AS.

How to Fix 26AS Not Showing TDS

Step 1: Verify with Your Deductor

• Contact your employer/bank/deductor
• Ask them to confirm:
  • Whether the TDS return for the relevant quarter has been filed
  • Whether your PAN has been correctly entered
  • Whether the challan has been matched

Step 2: Ask Deductor to File Correction Return

If the issue is a PAN error or wrong amount:

1. The deductor must file a correction return (revised TDS return) on TRACES
2. After correction, 26AS updates within 5-7 business days
3. Types of corrections: PAN correction, challan correction, amount correction

Step 3: Check After Processing Time

• Wait 7-10 days after the deductor files/corrects the TDS return
• Check 26AS again on TRACES

Step 4: Raise a Grievance on TRACES

If the deductor has filed correctly but 26AS still doesn't show:

1. Visit TRACES portal
2. Log in as Taxpayer
3. Go to Grievance → Register Grievance
4. Select grievance type: "26AS Credit Mismatch"
5. Provide TAN of deductor, quarter, and details
6. Track the grievance status online

Step 5: File Complaint on Income Tax Portal

If TRACES grievance doesn't resolve:

1. Visit https://www.incometax.gov.in/
2. Go to Grievance → Submit Grievance (or use e-Nivaran)
3. File under "TDS Credit Mismatch" category
4. Attach supporting documents (TDS certificate, salary slips)

Step 6: Contact CPC Bengaluru

• Email: contactus@tdscpc.gov.in
• Toll-free helpline: 1800-103-0344
• Provide your PAN, assessment year, and deductor's TAN

How to Resolve TDS Mismatch

If 26AS shows a different TDS amount than what was actually deducted:

1. Compare your TDS certificate (Form 16/16A) with 26AS entries
2. Identify the mismatch — wrong amount, wrong quarter, wrong section code
3. Contact the deductor to file a correction return
4. If the deductor is unresponsive:
   • File a complaint on TRACES
   • Escalate via e-Nivaran on the Income Tax portal
   • Report to the Assessing Officer of the deductor's jurisdiction

What to Do If Filing ITR and 26AS Is Incomplete

1. File ITR with actual TDS figures from Form 16/16A (not 26AS figures)
2. Claim the full TDS credit as per your TDS certificates
3. If 26AS shows lower credit, the ITR may get processed with reduced refund or demand notice
4. Once 26AS is corrected, file a rectification request under Section 154
5. Alternatively, respond to the demand notice with supporting documents

Important Tips

1. Check 26AS quarterly — Don't wait until ITR filing season; check after each quarter's TDS return due date
2. Keep TDS certificates safe — Form 16 (salary) and Form 16A (non-salary) are your proof of TDS deduction
3. Use AIS alongside 26AS — AIS provides more comprehensive information and allows you to flag errors
4. PAN is critical — Ensure your employer and all deductors have your correct PAN
5. File ITR on time — Even if 26AS is not fully updated, file ITR by the due date and rectify later

Related Guides

• GST TDS & TCS Guide
• PAN Card Apply Online Guide
• Income Tax e-Filing Guide

FAQs

1. How long does it take for TDS to reflect in 26AS?

After the deductor files the TDS return, it usually takes 3-7 business days for the data to appear in 26AS on TRACES.

2. My employer deducted TDS but it's not in 26AS. What should I do?

Contact your employer's payroll/accounts department and ask if they have filed the TDS return for the relevant quarter. If filed, ask them to verify your PAN in the return. If not filed, request them to file immediately.

3. Can I claim TDS credit if it's not in 26AS?

You can claim TDS credit in your ITR based on your TDS certificates (Form 16/16A). However, if 26AS doesn't match, the CPC may send a demand notice. Get the deductor to correct the return and then file a rectification.

4. Is 26AS being replaced by AIS?

The AIS (Annual Information Statement) is more comprehensive and is gradually supplementing 26AS. Currently, both are available. The government has indicated AIS will eventually replace 26AS, but both should be checked for ITR filing.

5. How do I check 26AS without an Income Tax account?

You can access 26AS through your bank's net banking portal (most major banks offer this service). You can also register on the Income Tax e-Filing portal — registration is free and requires only your PAN and basic details.

6. What if the deductor has closed/shut down business?

If the deductor is no longer operational, file a grievance on TRACES and the Income Tax portal with your TDS certificates as proof. The Assessing Officer can grant TDS credit based on documentary evidence.

7. Can I file ITR if my 26AS is blank?

Yes. If no TDS was deducted (you paid tax yourself or your income is below threshold), 26AS may show no entries. You can still file ITR. If TDS was deducted but 26AS is blank, file ITR with actual TDS figures and follow up for 26AS correction.