TDS RETURN
This query is : Resolved
22 September 2010
Is it mandatory to report in TDS Returns, Details including the amount paid as freight to any one who is holding PAN, on which TDS is not deducted.
22 September 2010
No. The information of same is not required to be given in TDS return. But maintain proper records along with copy of PAN card.
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22 September 2010
till date it is not necessary. But government is planning for this, So please keep record.
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29 September 2010
I know this fact, bt in one of our case, there were details of payments made to our client by a Company in the Client's 26AS while there were no deduction of TDS on those payments,,,
I want to know that How can a payments credit appered in 26AS when there was no TDS deductions
I want to know that How can a payments credit appered in 26AS when there was no TDS deductions
28 July 2025
Great question! The Form 26AS shows the **tax credit details** against a PAN, which typically includes TDS deducted and deposited by deductors. But sometimes, payments can appear in 26AS even if no TDS was deducted. Here are some possible reasons why that might happen:
1. **TDS Deducted by Another Party:**
The payment credited to your client might have been subject to TDS deducted by the party who made the payment, but the TDS return may have been filed late or incorrectly. Still, the tax department may have processed the credit entry.
2. **Advance Tax or Self-Assessment Tax Paid by the Recipient:**
If the recipient (your client) has deposited advance tax or self-assessment tax, these payments also show in Form 26AS as tax credits.
3. **Mismatch or Data Entry Errors:**
Sometimes, due to mismatches in PAN or challan details during TDS filing by deductors, entries may appear incorrectly in 26AS.
4. **Other Types of Tax Deposits:**
The 26AS may reflect other tax payments or credits related to that PAN, not just TDS on a specific payment.
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**Summary:**
If there was no TDS deducted on that payment, but it appears in 26AS, check with the payer to verify if they deposited any tax or whether it might be an error. You may also ask the client to verify other tax deposits or consult a tax expert to clarify and correct the details if needed.
---
1. **TDS Deducted by Another Party:**
The payment credited to your client might have been subject to TDS deducted by the party who made the payment, but the TDS return may have been filed late or incorrectly. Still, the tax department may have processed the credit entry.
2. **Advance Tax or Self-Assessment Tax Paid by the Recipient:**
If the recipient (your client) has deposited advance tax or self-assessment tax, these payments also show in Form 26AS as tax credits.
3. **Mismatch or Data Entry Errors:**
Sometimes, due to mismatches in PAN or challan details during TDS filing by deductors, entries may appear incorrectly in 26AS.
4. **Other Types of Tax Deposits:**
The 26AS may reflect other tax payments or credits related to that PAN, not just TDS on a specific payment.
---
**Summary:**
If there was no TDS deducted on that payment, but it appears in 26AS, check with the payer to verify if they deposited any tax or whether it might be an error. You may also ask the client to verify other tax deposits or consult a tax expert to clarify and correct the details if needed.
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