I deducted TDS but the deductee says it is not in their 26AS / Form 168 — why?

Question

tdsguru.in (CA firm) · Accepted Answer

Almost always because the deductee's PAN was wrong in the return, the challan is unmapped, or the return is unfiled/unprocessed — fix it with a correction statement. TDS credit appears in the deductee's Form 168 (earlier 26AS) only after you file the statement with the correct PAN and the challan is properly mapped and processed. The common causes of a missing credit are a wrong/typo PAN, an unfiled or pending return, or a challan that hasn't been tagged. Check the PAN and challan in your filed statement, file a correction if needed, and ask the deductee to refresh their Form 168 after processing. Until corrected, the deductee cannot claim the credit.