Form 26AS Reconciliation Calculator India — FY 2025-26
Find why your 26AS doesn't match your TDS. Reconcile Form 16 against 26AS, identify AIS income mismatches, and trace missing TDS credits. Covers Q4 TDS lag, tenant 26QC non-filing, AIS feedback process, and TRACES correction steps. FY 2025-26.
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How to Use This Calculator
TDS Reconciliation tab
Enter the TDS per Form 16 / 16A (from your employer or deductor’s certificate) and the TDS per Form 26AS (downloaded from incometax.gov.in). Enter the number of deductors and select the quarter most likely causing the mismatch. The calculator shows the mismatch amount, percentage, likely causes, and a step-by-step action plan. The most common reason is Q4 TDS lag — employers have until 31 May to file Q4 returns.
AIS Cross-Check tab
Enter the income per AIS (from your Annual Information Statement on incometax.gov.in) and your actual income per your own records. Select the income type most likely causing the discrepancy. The calculator diagnoses whether the difference is due to accrued vs paid interest, multiple FD aggregation, incorrect PAN mapping, or other causes, and guides you through the AIS feedback process.
Missing TDS Credit tab
Enter the TDS amount deducted but not in 26AS, select who deducted it (tenant, employer, bank, property buyer, or other), and enter how many months have passed. The calculator identifies the applicable TDS return form (26QC, 24Q, 26Q, 26QB), the filing deadline, and gives you a tailored action plan for each deductor type.
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The Reconciliation Formula
Form 26AS reconciliation follows a simple three-step matching process.
Mismatch = TDS per Form 16 / 16A − TDS per Form 26AS
Mismatch % = |Mismatch| ÷ TDS per Form 16 × 100
If Mismatch > 0: Form 16 > 26AS → deductor hasn’t filed / Q4 lag
If Mismatch < 0: 26AS > Form 16 → check for duplicate deductor entry
Step 2 — AIS Cross-Check:
AIS Difference = AIS Income − Actual Income
If AIS > Actual: accrued interest, PAN mapping error, or joint account
Action: submit AIS feedback → TIS modified → file ITR using TIS values
Step 3 — Missing TDS Trace:
Verify deductor filed applicable return (24Q / 26Q / 26QC / 26QB)
Check TRACES (tdscpc.gov.in) for challan status
If return not filed: contact deductor → penalty ₹200/day (Section 234E)
If ITR already filed: claim TDS per Form 16; respond to 143(1) demand with certificate
Example
Priya — Salaried employee with Form 26AS mismatch at ITR filing time
Priya is a software engineer with an annual salary of ₹15 lakh. Her employer deducted TDS of ₹85,000 during FY 2025-26. She also has FD interest of ₹60,000 with Bank A (TDS ₹6,000) and pays rent ₹55,000/month to her landlord (her tenant-deductor should have deducted ₹36,000 under Section 194IB). She starts filing her ITR in June 2026 and notices mismatches.
Scenario 1: Employer TDS mismatch
Scenario 2: AIS income mismatch
Scenario 3: Tenant didn’t file 26QC
Complete Reference: Form 26AS, AIS & TIS
FAQ
AIS (Annual Information Statement): Log in to incometax.gov.in → e-File → Income Tax Returns → View AIS. The AIS dashboard shows all information in the taxpayer’s account. Click “Download” for JSON or PDF format. The feedback feature allows you to mark entries as correct, partially correct, or incorrect.
TIS (Taxpayer Information Summary) is a processed view derived from AIS. It shows aggregated income figures after factoring in your feedback. The TIS has three columns: “Reported value” (original), “Modified value after feedback”, and “Derived value” (for pre-filling ITR). When filing your ITR, use the TIS derived value as your reference — it represents the department’s best understanding of your income after your corrections.
What to do: Respond to the demand within 30 days of receipt. Go to incometax.gov.in → Pending Actions → Response to Outstanding Demand. Select “Disagree” and upload your TDS certificate (Form 16, 16A, 16B, or 16C). Mention that the TDS was deducted and provide the deductor’s details. Most such demands are resolved once the deductor files/corrects their TDS return and the credit appears in 26AS.
The tenant may also face a penalty under Section 271H of up to ₹1 lakh for failure to furnish the TDS statement. As the landlord, you can cite these penalties when requesting the tenant to file. If the tenant still refuses, claim the TDS in your ITR with proof and be prepared to respond to a 143(1) demand from CPC.
1. Challan verification: TRACES verifies the TDS challan (BSR code, date, amount, serial number) against the bank’s OLTAS data — takes 3–7 days.
2. PAN matching: Each deductee’s PAN is verified — takes 1–3 days.
3. 26AS update: Once verified, 26AS is updated — typically 7–14 days after filing.
For Form 26QC (tenant filing): since it’s a challan-cum-statement, the process is faster — typically 7–10 days after successful payment and form submission.
If 26AS hasn’t updated after 3 weeks of the deductor filing, there may be a challan mismatch. Contact TRACES helpdesk or ask the deductor to check their “Challan Status” on TRACES.