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IndiaTax & ComplianceUpdated: Sep 13, 2026
Direct Answer
If employer TDS is missing from 26AS, contact your HR/Payroll department immediately. They may have delayed filing the TES return (Form 24Q) or made a PAN error. You cannot claim the TDS credit until it reflects in 26AS, which may delay your ITR filing.
The Legal Framework
Under Section 203 of the Income Tax Act, it is the employer's statutory duty to deduct TES and deposit it with the government. However, the Income Tax Department's automated processing (CPC) will only allow credit for TDS that matches Form 26AS.
Action Plan
- Verify Form 16: Ask your employer for Part A and Part B of Form 16. Part A is generated from the TRACES portal and proves the TDS was deposited against your PAN.
- Check for PAN Errors: If Form 16 cannot be generated, the employer likely filed the return with an incorrect PAN. They must file a correction statement.
- Do Not File Immediately: If you file your ITR claiming missing TES, you will receive an intimation under Section 143(1) raising a tax demand. Wait for the employer to rectify the issue.
- Escalation: If the employer refuses to deposit the deducted tax, you can file a written grievance with your jurisdictional Assessing Officer.