Table of Contents
TDS not in Form 26AS / AIS? File one RTI
Short version. If your employer / bank / payer deducted TDS but it's not showing in your Form 26AS / AIS / TIS at incometax.gov.in, you cannot claim refund or credit. The fault is usually with the deductor (didn't file Form 26Q/24Q on time, wrong PAN, wrong amount). RTI to the PIO of the jurisdictional ITO + parallel TDS-CPC with ₹10 fee legally forces a written reply within 30 days under §7(1) RTI Act 2005.
A real story
Vandana's bank deducted ₹14,000 TDS on FD interest in FY 2024-25. Not in Form 26AS at filing time. ITR refund stuck.
She filed RTI to TDS-CPC + her bank's TAN PIO. 20 days later TDS-CPC confirmed: bank's Q4 26Q return had her PAN typo'd. Bank corrected; TDS reflected; refund processed.
Statute
- Income Tax Act 1961 §192-194 (TDS), §200 (return filing), §201 (deductor liability). - CBDT Circulars on Form 26AS / AIS. - §6(1) + §7(1) RTI Act.
Copy-ready RTI
To, PIO, Income Tax (TDS-CPC) / Jurisdictional Assessing Officer
[+ Bank/Employer TDS Cell PIO], [Address]
Subject: §6(1) RTI Act — TDS credit not reflecting in Form 26AS
Taxpayer name : [Name]
PAN : [10-digit]
AY : 2025-26
Deductor name : [Bank / Employer name + TAN]
Deduction date : DD-MM-YYYY
TDS amount : ₹___
Section : 192 / 194A / 194H / 194I / etc.
Please provide:
1. Whether the deductor filed Form 26Q/24Q for the relevant
quarter on time.
2. PAN, amount, and section under which TDS was reported.
3. Reason for non-reflection in my Form 26AS / AIS.
4. Procedure to compel deductor under §201 / §272A.
5. Refund processing timeline once reflected.
6. Name + designation of dealing officer at TDS-CPC.
Citizen of India.
Fee: ₹10 IPO/DD enclosed.
[Name + signature + address + date]
Step-by-step
- File via rtionline.gov.in → Income Tax Dept (Central). - ₹10 fee. - 30-day deadline. - Parallel: file with deductor; CBDT also has online TDS-mismatch grievance. - First Appeal → CIT (FAA); Second Appeal → CIC.
Common scenarios
- Wrong PAN by deductor → corrected return. - Quarter return not filed → §201 default + interest. - TDS on FD but amount lower than tax slab → refund procedure. - Foreign TDS via DTAA → separate procedure. - TRACES password issues → RTI to NSDL.
Case law
- Hindustan Coca-Cola Beverages v. CIT, (2007) 11 SCC 251 — Deductor primary liability. - CIC TDS-CPC v. Citizen (2018) — disclosure of deductor return status.
FAQs
Can I file ITR without the TDS in 26AS?
Yes — claim it; IT Dept will verify and ask deductor.
Time limit for deductor correction?
Within FY ideally; later via revised return.
Penalty on deductor?
§201 — interest 1% + 1.5% per month + §272A penalty.
Conclusion
TDS mismatch = stuck refund. RTI compels both deductor + dept.
File the RTI.
Sources
- Income Tax Act 1961 §192-201, §272A. - Hindustan Coca-Cola Beverages v. CIT (2007).
Last reviewed: 24 April 2026.