How to Check TDS Statement

Understanding and verifying your Tax Deducted at Source (TDS) statement is a critical responsibility for every taxpayer in India—whether you’re an employee, a freelancer, a business owner, or an investor. TDS is a mechanism through which the government collects income tax at the source of income generation, ensuring timely revenue inflow and reducing tax evasion. However, many individuals overlook the importance of regularly checking their TDS statements, leading to discrepancies during income tax filing, delayed refunds, or even notices from the Income Tax Department.

This comprehensive guide walks you through everything you need to know about how to check your TDS statement accurately and efficiently. From understanding the fundamentals of TDS to using official portals, reconciling data, and resolving mismatches, this tutorial provides a step-by-step roadmap tailored for both beginners and experienced filers. By the end of this guide, you will have the knowledge and tools to confidently verify your TDS credits, ensure compliance, and avoid common pitfalls that affect tax reconciliation.

Step-by-Step Guide

Understand What a TDS Statement Is

Before you learn how to check your TDS statement, it’s essential to comprehend what it represents. A TDS statement is a consolidated record of all taxes deducted at source from your income during a financial year. These deductions are made by entities known as “deductors”—such as employers, banks, tenants paying rent above a threshold, or clients paying professional fees—who are legally obligated to withhold a percentage of payment and deposit it with the government on your behalf.

The TDS statement is reflected in your Form 26AS, which is your annual tax credit statement issued by the Income Tax Department. Form 26AS includes details such as the name and PAN of the taxpayer, the deductor’s TAN, the amount paid, the tax deducted, the date of deposit, and the challan serial number. It is the primary document used to validate your tax credits when filing your Income Tax Return (ITR).

Verify Your PAN Details

Before accessing any TDS statement, confirm that your Permanent Account Number (PAN) is accurate, active, and linked to all your financial accounts. A mismatch in PAN—whether due to a typo, outdated details, or multiple PANs—can result in TDS not being credited to your account. To verify your PAN:

• Visit the official Income Tax e-Filing portal at https://www.incometax.gov.in.
• Click on “Verify Your PAN” under the “Quick Links” section.
• Enter your PAN, full name, date of birth, and captcha code.
• Submit the form and confirm that your details match your official records.

If your PAN is inactive or details are incorrect, apply for corrections through the NSDL or UTIITSL portals. Without a valid, correctly registered PAN, TDS credits will not reflect in your statement.

Access Form 26AS via the Income Tax e-Filing Portal

The most reliable and official way to check your TDS statement is through Form 26AS, accessible via the Income Tax e-Filing portal. Follow these steps:

1. Go to https://www.incometax.gov.in and click on “Login” in the top-right corner.
2. Enter your PAN, password, and captcha. If you’re a first-time user, register using your PAN, mobile number, and email ID.
3. Once logged in, navigate to the “e-File” menu and select “View Form 26AS (Tax Credit)”.
4. Read and accept the disclaimer, then click “Proceed”.
5. You will be redirected to the TRACES portal (TDS Reconciliation Analysis and Correction Enablers System), where Form 26AS is displayed.
6. Select the financial year for which you want to view the statement.
7. Download the statement in PDF or HTML format for offline reference.

Form 26AS is divided into several parts:

• Part A: Details of TDS deducted by employers, banks, or other entities.
• Part A1: TDS on salary under Section 192 (only visible if your employer has filed quarterly returns).
• Part B: Details of TCS (Tax Collected at Source) by sellers.
• Part C: Details of tax paid through self-assessment or advance tax.
• Part D: Details of refund issued to you in the financial year.
• Part E: High-value transactions reported under Section 285BA (e.g., property purchases, foreign remittances).

Focus primarily on Part A and Part A1 for TDS verification.

Check TDS Deducted by Your Employer

If you are salaried, your employer is your primary deductor. To verify TDS deducted by your employer:

1. Compare the TDS amount shown in Form 26AS with the TDS summary provided in your Form 16 (issued by your employer).
2. Ensure that the employer’s TAN (Tax Deduction and Collection Account Number) matches the one listed in your salary slips and Form 16.
3. Verify that the total TDS deducted across all quarters (April–June, July–September, October–December, January–March) adds up to the annual amount shown in Form 16.
4. Confirm that the dates of deposit match the quarter-end deadlines (e.g., July 31 for Q1, October 31 for Q2, etc.).

Discrepancies may arise if your employer filed a revised return, or if there was a delay in depositing the tax. If Form 26AS shows lower TDS than Form 16, contact your employer to request a revised TDS return filing.

Verify TDS from Other Sources

TDS is not limited to salary. Other common sources include:

• Interest from Fixed Deposits (FDs): Banks deduct TDS at 10% if interest exceeds ₹40,000 (₹50,000 for senior citizens) in a financial year. Check Form 26AS for entries under “Bank” or “Financial Institution” as the deductor.
• Rent Payments: If you receive rent above ₹50,000 per month, the tenant must deduct 5% TDS. This should appear under “Tenant” or “Individual” as the deductor.
• Professional Fees: If you’re a freelancer or consultant, clients paying over ₹30,000 in a year (or ₹10 lakh cumulatively) must deduct 10% TDS under Section 194J.
• Dividend Income: Companies deduct 10% TDS on dividends exceeding ₹5,000 in a year (Section 194).
• Withdrawal from EPF: If you withdraw EPF before five years and the amount exceeds ₹50,000, TDS may be deducted at 10% if PAN is provided, or 20% if not.

For each of these, cross-check the amount deducted with your bank statements, rent receipts, invoices, or dividend vouchers. Ensure the deductor’s name and TAN are correctly recorded. If you see unfamiliar entries, investigate immediately.

Reconcile Form 26AS with Your Income Tax Return

Before filing your ITR, reconcile your Form 26AS with your income records. Use the following checklist:

• Does the total TDS in Part A of Form 26AS match the sum of all TDS certificates (Form 16, Form 16A) you received?
• Are all sources of income reflected? For example, if you earned interest from multiple banks, do all TDS entries appear?
• Is there any duplicate entry or missing entry?
• Are the challan details (CIN, date, amount) correct?

Use the “View TDS/TCS Credit” feature on the e-Filing portal to compare your Form 26AS with your ITR draft. If discrepancies exist, you can still rectify them before submission. Once filed, correcting mismatches becomes more complex and may require filing a revised return.

Download and Save Your TDS Statement

Always download and save a copy of your Form 26AS for each financial year. Store it securely in both digital and physical formats. Recommended practices include:

• Renaming the file as “Form26AS_AY2024-25_PAN.pdf” for easy identification.
• Storing it in a dedicated “Tax Records” folder on your computer and cloud storage (e.g., Google Drive, Dropbox).
• Printing a hard copy and keeping it with other tax documents like Form 16, investment proofs, and rent agreements.

Form 26AS is your legal proof of tax payment. In case of an audit or notice from the department, having organized records will save you time and stress.

Best Practices

Check TDS Monthly or Quarterly

Don’t wait until the end of the financial year to check your TDS statement. Set a reminder to review Form 26AS every quarter, especially after the end of each TDS filing deadline (July, October, January, and May). This allows you to catch errors early and prompt your deductor to correct them before year-end.

For salaried individuals, compare your monthly salary slip with Form 26AS updates. For freelancers, verify TDS deducted by each client within 15 days of receiving payment. Early detection reduces the risk of last-minute surprises during ITR filing.

Keep Records of All Deductors

Maintain a simple spreadsheet or digital log that includes:

• Name and TAN of the deductor
• Amount paid
• TDS rate applied
• Date of deduction and deposit
• Form 16/16A reference number
• Status (verified/unverified)

This log becomes your personal reconciliation tool and helps you quickly identify missing entries. It’s especially useful if you have multiple employers, clients, or income sources.

Match TDS with Challan Details

Every TDS payment made by a deductor is linked to a unique Challan Identification Number (CIN). Verify that the CIN in Form 26AS matches the one mentioned in the TDS certificate issued by the deductor. A mismatch in CIN may indicate a clerical error or fraudulent entry.

If the CIN is missing or incorrect, contact the deductor to request a revised TDS return. The department may reject your claim if the challan details are inconsistent.

Update Your Contact Details

Ensure your email address and mobile number registered with the Income Tax Department are current. You will receive alerts about TDS mismatches, notices, or updates via SMS or email. Outdated contact information can cause you to miss critical notifications.

To update your details:

• Log in to the e-Filing portal.
• Go to “Profile Settings” > “Update Contact Details”.
• Enter your updated mobile number and email.
• Verify via OTP.

Act on Mismatches Immediately

If you notice a discrepancy in your TDS statement—such as lower deduction than expected, wrong PAN, or duplicate entries—do not ignore it. Mismatches can lead to:

• Reduced tax refund
• Notice under Section 143(1)
• Delayed processing of ITR
• Interest liability for underpayment

For minor errors (e.g., typographical mistakes in name or TAN), you can raise a request for correction through the TRACES portal. For significant issues, contact the deductor directly and request a revised TDS return. Keep written communication for your records.

Use e-Filing Portal’s Auto-Population Feature

The Income Tax e-Filing portal automatically populates your ITR with data from Form 26AS. However, this feature is not foolproof. Always cross-check the auto-filled values against your personal records before submitting your return. Do not rely solely on auto-population.

Manually enter income from sources not covered in Form 26AS (e.g., cash income, foreign income) and ensure TDS credits are correctly mapped to the relevant schedule (e.g., Schedule TDS1 for salary, Schedule TDS2 for other sources).

Retain Records for 6 Years

According to the Income Tax Act, you are required to retain all tax-related documents—including TDS statements—for at least six years from the end of the relevant assessment year. This includes Form 26AS, Form 16, Form 16A, bank statements, and communication with deductors.

Store these records in a secure, organized manner. Digital backups with timestamps are acceptable and recommended for ease of retrieval.

Tools and Resources

Official Government Portals

Always rely on official government platforms for accurate TDS data:

• Income Tax e-Filing Portal – https://www.incometax.gov.in – Primary source for Form 26AS and ITR filing.
• TRACES Portal – https://www.tdscpc.gov.in – Used by deductors to file TDS returns and by taxpayers to view and reconcile TDS data.
• NSDL TIN Portal – https://tin.tin.nsdl.com – For verifying TAN, PAN, and downloading TDS certificates.
• UTIITSL Portal – https://www.utiitsl.com – For PAN-related services and updates.

Third-Party Tax Software

Several tax preparation platforms integrate with the Income Tax Department’s database to simplify TDS reconciliation:

• ClearTax – Offers auto-import of Form 26AS, mismatch alerts, and ITR filing assistance.
• Tax2Win – Provides detailed TDS analysis and downloadable reports.
• Quicko – Designed for freelancers and small businesses; links with bank accounts and TDS data.
• Zoho Expense + Zoho Books – For businesses managing multiple TDS deductors and invoices.

While these tools enhance efficiency, always verify their data against the official Form 26AS. Never submit an ITR based solely on third-party data without cross-checking.

Mobile Applications

The Income Tax Department offers the “e-Filing” mobile app (available on iOS and Android). Key features include:

• View Form 26AS on the go
• Receive push notifications for TDS updates
• Access ITR status and notices
• Download Form 16 and TDS certificates

Download the app from the official government app store links. Avoid third-party apps claiming to “check TDS” unless they are verified by the department.

Excel Templates for TDS Reconciliation

Create or download free Excel templates designed for TDS reconciliation. These templates typically include:

• Columns for deductor name, TAN, amount paid, TDS rate, TDS amount, date, and status
• Formulas to auto-calculate total TDS
• Conditional formatting to highlight mismatches
• Drop-down menus for selecting financial year and income type

Search for “TDS Reconciliation Template Excel” on official government resource sites or trusted tax blogs. Customize the template to suit your income sources.

YouTube Tutorials and Webinars

Official webinars hosted by the Income Tax Department and certified tax professionals provide visual guidance on checking TDS statements. Search for:

• “How to read Form 26AS 2024” on YouTube
• “TDS reconciliation for salaried individuals” by CA firms
• “Step-by-step Form 26AS download” by NSDL

Look for videos with recent timestamps (2023–2024) to ensure compliance with current rules. Avoid outdated content that references pre-2020 procedures.

Real Examples

Example 1: Salaried Employee with Multiple Employers

Rahul worked at Company A from April to September 2023 and switched to Company B from October 2023 to March 2024. He received Form 16 from both employers. When he checked Form 26AS, he noticed:

• Company A deducted ₹48,000 in TDS (correct).
• Company B deducted ₹52,000 in TDS, but Form 26AS showed only ₹42,000.

Rahul contacted Company B’s payroll team. They discovered that their TDS return for Q4 was filed with an incorrect PAN (a typo: “ABC1234P” instead of “ABC1234P”). Rahul provided his correct PAN, and Company B filed a revised return. Within 15 days, the correct TDS of ₹52,000 appeared in Form 26AS. Rahul filed his ITR without discrepancies and received his full refund.

Example 2: Freelancer with Multiple Clients

Meena is a freelance graphic designer who worked with five clients in FY 2023–24. She received Form 16A from three clients but none from two. When she checked Form 26AS, she found TDS entries for only three clients. Two entries were missing.

She reviewed her invoices and bank statements. She discovered that Client X had paid her ₹1.2 lakh and deducted 10% TDS (₹12,000) but failed to file the TDS return. Client Y had deducted ₹8,000 but used an incorrect TAN.

Meena sent formal emails to both clients requesting them to file or revise their TDS returns. She attached copies of her invoices and payment proofs. Client X filed the return within 10 days. Client Y corrected the TAN and re-filed. Meena updated her reconciliation log and filed her ITR with full credit.

Example 3: Senior Citizen with FD Interest

Mr. Kapoor, 72, has fixed deposits in three banks. He submitted Form 15H to avoid TDS, as his total income was below the taxable limit. However, when he checked Form 26AS, he saw TDS of ₹15,000 deducted by Bank Z.

He contacted Bank Z and learned that his Form 15H had expired and was not renewed. The bank had automatically deducted TDS as per default rules. Mr. Kapoor submitted a fresh Form 15H and requested a refund of the TDS.

He filed a refund claim in his ITR under “Refund from TDS”. Since he had no tax liability, the entire ₹15,000 was refunded. He now sets calendar reminders to renew Form 15H annually before June 30.

Example 4: Business Owner with Rent Payments

Amit owns a retail shop and pays ₹65,000/month rent to his landlord. He deducts 5% TDS (₹3,250) monthly and files quarterly returns. In April 2024, he received a notice from the Income Tax Department stating a mismatch in TDS credit for his landlord’s PAN.

Amit checked Form 26AS and found that his landlord had changed his PAN but did not update Amit with the new number. Amit had been using the old PAN in all TDS returns. He corrected the PAN in his next TDS return and informed the landlord to update his records with the bank and other institutions. He also filed a rectification request on TRACES to correct past entries.

FAQs

What is the deadline to check TDS statement for FY 2023–24?

There is no official deadline to check your TDS statement. However, it is recommended to verify Form 26AS by May 31, before filing your ITR for FY 2023–24 (AY 2024–25). Deductors have until July 31 to file their annual TDS returns, so ensure your statement is updated by then.

Why is my TDS not reflecting in Form 26AS?

Common reasons include:

• The deductor has not yet filed the TDS return.
• The deductor used an incorrect PAN or TAN.
• The TDS was deposited but not linked to your PAN.
• The return was filed after the quarter-end deadline and is still being processed.

Wait 10–15 days after the quarter-end. If still missing, contact the deductor.

Can I check TDS statement without logging in?

No. Form 26AS is a secure document and requires authentication via your PAN and password on the Income Tax e-Filing portal. Third-party websites claiming to show TDS without login are not official and may be fraudulent.

Is Form 26AS the same as Form 16?

No. Form 16 is issued by your employer and contains a summary of your salary and TDS for the year. Form 26AS is issued by the Income Tax Department and includes TDS from all sources—salary, interest, rent, etc. Form 26AS is the authoritative document for tax credit.

What if I find duplicate TDS entries in Form 26AS?

Duplicate entries may occur due to multiple filings by the same deductor or system glitches. Contact the deductor and request clarification. If confirmed as duplicate, file a rectification request on TRACES and mention the incorrect challan number. Do not claim credit twice in your ITR.

Can I claim TDS credit if it’s not in Form 26AS?

No. The Income Tax Department only allows TDS credit if it appears in Form 26AS. If the deductor has not deposited the tax or filed the return, you cannot claim credit. You must insist the deductor rectify the issue.

How long does it take for TDS to reflect in Form 26AS after deposit?

Typically, it takes 7–15 days after the deductor files the TDS return and the tax is deposited. If the return is filed late or contains errors, it may take longer. You can track the status on the TRACES portal using the TDS return reference number.

What should I do if my name in Form 26AS is misspelled?

Minor spelling errors (e.g., “Rahul” vs. “Rahul”) usually don’t affect credit. However, if the error is significant, request the deductor to correct it in their TDS return. You can also update your name on the Income Tax portal under “Profile Settings” > “Update Personal Details”.

Does Form 26AS include advance tax payments?

Yes. Part C of Form 26AS shows all advance tax and self-assessment tax payments made by you directly to the government via challans. These are separate from TDS but contribute to your total tax liability.

Can I download Form 26AS for previous years?

Yes. The e-Filing portal allows you to view and download Form 26AS for the last six financial years. Use the dropdown menu to select the relevant assessment year.

Conclusion

Checking your TDS statement is not a one-time annual task—it is an ongoing practice essential for accurate tax compliance and financial clarity. Form 26AS is your personal tax ledger, and verifying it regularly ensures you receive full credit for taxes already paid. Whether you’re salaried, self-employed, or earning passive income, neglecting TDS reconciliation can lead to unnecessary tax liabilities, refund delays, or legal notices.

This guide has provided you with a structured, actionable roadmap—from understanding the components of Form 26AS to resolving real-world discrepancies. By following the step-by-step process, adopting best practices, leveraging official tools, and learning from real examples, you now have the confidence to manage your TDS statements with precision.

Remember: Tax compliance is not about fear—it’s about control. When you know exactly how much tax has been deducted, when, and by whom, you eliminate uncertainty and position yourself for smooth, stress-free income tax filing. Make checking your TDS statement a habit. Review it quarterly. Reconcile it before filing. Save it for the long term. Your future self will thank you.