TDS amount reflected in form 26AS and Form 16/16A should always be the same. Form 16/16A is Tax credit statement which indicates the Tax that has been deducted on the payment that has been made.
Possible reasons for Mismatch of TDS.
It is important to find out the reasons for TDS mismatch between Form 26AS and form 16/16A before proceeding rectification return for the same
The most popular reasons for the mismatch TDS are as follows.
Mentioning wrong PAN no of the person whose TAX has been deducted.
Mismatch in challan details mention in return.
Incorrect amount mention in TDS return.
Non filing of TDS return by the person deducting TDS as a result of which TDS is not properly reflected.