TDS 26AS Compliance: A CA's Guide

By ClarityCA Editorial • July 3, 2026 • 7 min read

Form 26AS acts as a consolidated tax statement. Ensuring that the TDS deducted by clients exactly matches the 26AS portal data is a critical compliance check before filing returns.

Common Discrepancies

Often, deductees report TDS but fail to deposit it, or make PAN errors. Identifying these mismatches early prevents a lower refund or tax demand. ClarityCA allows direct import of 26AS text files to cross-check against internal TDS receivable ledgers instantly.