TDS has been deposited under wrong PAN. How can I claim that TDS?

Ans. TDS credit must be checked in Form 26AS before filing of Income-tax return. If it is not reflected correctly there may be several reasons like:

• TDS is not deposited by deductor
• TDS is deposited but return is not filed by deductor
• TDS is wrongly deposited under some other PAN
• TDS credit is not updated in Form 26AS
• Any other reason

When deductor deposits TDS under some wrong PAN, he has to make correction in the statement for PAN. In some cases, online PAN correction can also be made.

Assessee can claim TDS in Income-tax return after that PAN correction.