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A single customer's TDS deduction is missing from the deductee's Form 26AS and the business owner does not know whether to wait or chase.
Check timing against the return due date first, then deposit, PAN and quarter; each cause has a different owner and fix.
One row per missing entry with invoice, TDS amount, quarter, return due date, check date, challan details received and PAN quoted.
A clear wait-or-chase decision for each customer and a single complete request instead of several rounds of email.
Short answer: Most often your customer’s quarterly TDS return is not yet filed or not yet processed, so nothing has been linked to your PAN. If the return due date has passed by about four weeks, check three things in order: was the tax deposited, did they quote your correct PAN, and did they report it in the right quarter. Each has a different fix.
This article covers one customer’s missing entry. If many customers are short at once, see why TDS receivable is higher than Form 26AS.
What are the likely causes?
| Cause | How to confirm | Who acts |
|---|---|---|
| Return not due yet | Compare today with the due date (31 July, 31 October, 31 January, 31 May) | Nobody; wait |
| Return filed but not processed | Customer shares acknowledgement; filed in the last few weeks | Wait two to four weeks |
| Challan not matched | Entry missing or shown as unmatched; challan details typed wrong | Customer corrects the return |
| Wrong PAN quoted | Customer’s return shows a different PAN for you | Customer files a correction |
| Reported in another quarter | Entry appears in the next or previous quarter | Usually nothing, if the year is the same |
| Deducted but not deposited | No challan, or challan status shows nothing | Customer must deposit with interest |
How long should I wait before contacting the customer?
Use the return due date plus about four weeks. The timeline article gives a quarter-by-quarter table. Before that point, a missing entry is expected and an email only creates noise.
What should I ask the customer for?
Ask once, with everything in one message:
- Their TAN (Tax Deduction Account Number), so you can match the right deductor.
- Challan details: BSR code, date of deposit and challan serial number. With these you can check the deposit yourself.
- Return acknowledgement number for the quarter.
- The PAN they quoted for you, read back from their return, not from your invoice.
Attach your PAN copy and the invoice. This saves at least one round of email.
Worked example: ₹18,000 TDS on a June invoice
You invoice a company ₹9,00,000 plus GST in June for contract work. It deducts 2% under Section 194C, which is ₹18,000, and pays you the balance.
Checked on 5 July. June is in Q1 (April to June). The return is due on 31 July. Nothing should be visible yet. Action: none. Put a reminder for late August.
Checked on 10 August. Ten days past the due date, still inside the processing window. Action: wait.
Checked on 1 September. About four weeks past the due date and still missing. Action: send the four-item request above. If the challan details come back and the deposit exists, the gap is in the return (PAN or challan details), and the customer must file a correction.
Meanwhile the ₹18,000 stays in your TDS receivable, with a note of the check dates.
Why does this matter to the deductor too?
A deductor who deducts but deposits late pays interest of 1.5% per month under Section 201(1A) of the 1961 Act, and a late return costs ₹200 per day under Section 234E, capped at the TDS amount. Pointing this out politely often speeds the reply.
What to read next
- How can I check whether my customer actually deposited the TDS?
- The Form 168 shortfall: a twelve-step investigation
- TDS receivable ledger reconciliation
When the same check repeats for every customer, every quarter, it helps to have it done for you. TransactIG reconciles TDS receivable against the credit statement and lists each missing entry in an exception queue; see TDS reconciliation software.
Content authored by practitioners with experience at Amazon India, Intuit QuickBooks, and the Tata Group. Meet the team →