My Form 26AS or AIS shows TDS that is not in my books. What should I do?

First find out who deducted it. Form 26AS lists TDS against the deductor's TAN, and the Annual Information Statement (AIS) on the income tax portal shows the same with more detail. Match the TAN, amount and date with your bank statements, invoices and any Form 16A you received.

• It is yours but not booked: record the income and the TDS in your books, and offer that income in your return. TDS credit is claimed against income you have actually offered to tax.
• It is genuine but relates to another year: check in which year the income is taxable before claiming the credit, and ask your CA how to handle the timing.
• It is not yours or the amount looks wrong: ask the deductor to file a correction TDS statement. For AIS entries you can also submit feedback on the information on the AIS portal.

Do not claim TDS that is not reflected for you, and do not ignore credit that is reflected, because mismatches between your return and 26AS/AIS can lead to a processing adjustment or a notice. Please confirm the specifics for your case with your CA before filing.