Letters sent by ITR Deptt. for TDS

This query is : Resolved

Padmaja M Naidu (Querist)
Follow

13 December 2010 Dear Sir,

The letters sent by ITR Deptt. gives information like this

PAN NO. DEDUCTEE TDS/TCSAMT AMT AS PER 26AS
XXXX XXXX XXXX XXXXXX

My query is what does both the coloumn means or whats the diff between them????

TDS/TCSAMT AMT AS PER 26AS
XXXX XXXXXX

CA Navin Jain

CA Navin Jain (Expert)
Follow

13 December 2010 TDS/TCS AMT means TDS/TCS as deducted or credited from/by the assessee.
AMT AS PER 26AS means TDS/TCS AMT which has been deducted or credited and actually deposited in the Central Government's Account.
If TDS/TCS has been correctly deposited by the deductor, AMT AS PER 26AS and TDS/TCS AMT will always match. If there is difference,i.e., AMT AS PER 26AS is less, it means you have not been given credit for the TDS/TCS.