TDS Reconciliation Tool

Books vs Form 26AS / AIS · Section-wise · Deducted vs Deposited vs Claimed · Difference Report · FY 2026-27

📋 Engagement Details

Client / Deductor Name

TAN Number

Financial Year

Prepared By

Date

📊 TDS Reconciliation — Section-wise

#	Section	Nature of Payment	TDS in Books (₹) As per P&L / Ledger	TDS per 26AS/AIS (₹) As per TRACES	TDS Deposited (₹) Challans / Form 26Q	Difference Books vs 26AS	Difference Books vs Deposited	Remarks / Reason

📌 How to use: Enter TDS figures from (1) Books / Ledger, (2) Form 26AS / AIS downloaded from IT Portal, (3) Challan / TDS return amounts. Differences will highlight automatically. Add rows for each TDS section applicable.

About This Tool

The TDS Reconciliation Tool helps CA firms and tax practitioners match TDS credit appearing in Form 26AS / AIS (Annual Information Statement) with the TDS as per the books of account and salary/payment records. Mismatches between Form 26AS and ITR often lead to demand notices from the Income Tax Department. This tool helps identify unmatched entries, reconcile differences, and take corrective action before filing the ITR.

How to Use

Upload or paste your Form 26AS / AIS TDS data (or enter manually).
Upload or enter your TDS as per books (as deductee) or TDS deducted details (as deductor).
Click Reconcile — the tool matches entries by deductor TAN, section code, and quarter.
Review the matched, partially matched, and unmatched entries.
For unmatched TDS in 26AS, check with the deductor to correct their TDS return.
For TDS in books not reflecting in 26AS, request the deductor to file/correct their TDS return.

Frequently Asked Questions

Why does my Form 26AS not match my TDS certificates?

Common reasons: the deductor has not filed the TDS return, filed with incorrect PAN, or filed late. Contact the deductor to correct their TDS return (via TRACES).

Can I claim TDS credit that is in my books but not in Form 26AS?

Technically, yes — but the IT Department will raise a demand notice for the mismatch. It is advisable to get the deductor to correct their TDS return before filing your ITR.

How do I correct a TDS mismatch as a deductor?

The deductor should file a TDS correction statement on the TRACES portal. Corrections to PAN, amount, or challan details can be made in the correction statement.

What is AIS (Annual Information Statement)?

AIS is a comprehensive statement issued by the IT Department showing all financial transactions linked to your PAN — including TDS, savings account interest, mutual fund transactions, and more. It is more comprehensive than Form 26AS.