26AS reconciliation with books: match TDS in your books with Form 26AS
Catch the mismatches that trigger notices before the ITR is filed.
- YOU BRING
- TDS as per your books in Excel, and Form 26AS as Excel or the TRACES text file
- YOU GET
- Each deductor matched, what to do about each difference, and the TDS you can claim
- YOUR DATA
- Read in your browser. The file is never uploaded.
Use the tool
- Add your file(you are here)
- Check the result(next)
- Download(next)
1 · TDS receivable as per books
Party-wise or bill-wise ledger export. A TAN column gives the most reliable match; names are used when it is missing.
2 · Form 26AS
Excel export of Part I with TAN and tax deducted columns.
IN SHORT
What the 26AS / AIS vs books reconciler does
This free tool reconciles TDS as per books with Form 26AS deductor by deductor, matching on TAN and falling back to the deductor's name. For each difference it says what to do, and it totals the TDS that can be claimed safely. It accepts Excel or the TRACES text file and runs in the browser.
Updated
26AS reconciliation with books: a worked example
Five deductors in the TDS receivable ledger, against the TRACES text file for Form 26AS. The tool groups each side by deductor, matches on TAN, and falls back to the deductor name when the books have no TAN.
- Deductors in books
- 5
- Deductors in 26AS
- 5
- TDS as per books
- ₹50,500
- TDS as per 26AS
- ₹43,500
- Sharma Infra Pvt Ltd is on both sides with the same TDS, so it is matched and needs nothing.
- Rao Logistics has no TAN in the books, so it is matched by name (Pvt and Ltd are ignored). The result labels it "name", so you can check it.
- Kapoor Textiles Ltd shows ₹30,000 in books and ₹24,000 in 26AS. The gap is ₹6,000.
- Mehta Pharma Ltd is the opposite: 26AS has ₹1,000 more than the books.
- Verma Exports is in books only, and SINGH HOLDINGS LLP is in 26AS only.
- Safely claimable is the lower of the two for each deductor, added up.
Books ₹50,500, 26AS ₹43,500, difference ₹7,000. Safely claimable: ₹34,500.
| DEDUCTOR | TAN | MATCHED BY | TDS IN BOOKS | TDS IN 26AS | STATUS | WHAT THE TOOL SAYS |
|---|---|---|---|---|---|---|
| Mehta Pharma Ltd | MUMM66666F | tan | ₹1,500 | ₹2,500 | More in 26AS | 26AS shows ₹1000 more TDS than books. Check for income not booked: this is what triggers a mismatch notice. |
| SINGH HOLDINGS LLP | CHDS55555E | - | - | ₹8,000 | Only in 26AS | In 26AS but not in books. Income may be unrecorded, or the deductor quoted this PAN by mistake. |
| Kapoor Textiles Ltd | DELK22222B | tan | ₹30,000 | ₹24,000 | Less in 26AS | 26AS shows ₹6000 less TDS than books. Claim only what 26AS shows, and chase the deductor for the balance. |
| Verma Exports | DELV44444D | - | ₹10,000 | - | Only in books | Not in 26AS. Ask the deductor to file or correct their TDS return (check the PAN they quoted), or the credit will be denied. |
| Sharma Infra Pvt Ltd | MUMS11111A | tan | ₹5,000 | ₹5,000 | Matched | Nothing to do. |
| Rao Logistics | BLRR33333C | name | ₹4,000 | ₹4,000 | Matched | Nothing to do. |
26AS vs books mismatch: what each result means
These are the five results the tool gives and the action it attaches to each. A difference in income with the same TDS is also flagged.
| STATUS | MEANING | WHAT TO DO |
|---|---|---|
| Matched | TDS agrees for the deductor. | No action. If the income in 26AS differs from books, the tool says to reconcile it before filing. |
| Less in 26AS | Books show more TDS than 26AS. | 26AS shows ₹6000 less TDS than books. Claim only what 26AS shows, and chase the deductor for the balance. |
| More in 26AS | 26AS shows more TDS than books. | 26AS shows ₹1000 more TDS than books. Check for income not booked: this is what triggers a mismatch notice. |
| Only in books | The deductor is in the books but not in 26AS. | Not in 26AS. Ask the deductor to file or correct their TDS return (check the PAN they quoted), or the credit will be denied. |
| Only in 26AS | The deductor is in 26AS but not in the books. | In 26AS but not in books. Income may be unrecorded, or the deductor quoted this PAN by mistake. |
26AS reconciliation format: the columns it reads
Export the ledger from your books and the 26AS Part I from Excel, or load the 26AS text file from TRACES. Column names are found by themselves. These are the names it recognises.
| BOOKS COLUMN | NEEDED | ALSO READ AS |
|---|---|---|
| Deductor TAN | No | tan of deductor, deductor tan, tan |
| Deductor / party name | Yes | name of deductor, deductor, party name, party, customer, ledger, particulars, name |
| Section | No | section |
| Income / amount credited | No | amount paid, amount credited, gross amount, income, bill amount, amount |
| TDS as per books | Yes | tds receivable, tds deducted, tax deducted, tds amount, tds |
| 26AS COLUMN | NEEDED | ALSO READ AS |
|---|---|---|
| TAN of deductor | Yes | tan of deductor, deductor tan, tan |
| Name of deductor | No | name of deductor, deductor, name |
| Section | No | section |
| Amount paid / credited | No | total amount paid, amount paid, amount credited, amount |
| Tax deducted | Yes | total tax deducted, tax deducted, tds deducted, tds |
| TDS deposited | No | total tds deposited, tds deposited, tax deposited, deposited |
STEP BY STEP
How it works
- Export the TDS receivable ledger or party-wise TDS from your books to Excel.
- Add Form 26AS as Excel, or the text file downloaded from TRACES.
- Read the deductor-wise result, each with what to do next, and download the working paper.
GOOD TO KNOW
Common questions
- My books have no TAN column. Will it still work?
- Yes. Rows without a TAN are matched by deductor name, ignoring Pvt, Ltd, M/s and punctuation. Those matches are labelled so you can check them.
- What does 'safely claimable' mean?
- For each deductor it takes the lower of books and 26AS. Claiming more than 26AS shows is what usually triggers a mismatch intimation.