TDS matcher — certificates against 26AS

A certificate proves the deductor took your money; only 26AS proves the department received it. Paste both; see what you can claim and whom to chase.

Your TDS certificates (Form 16A / Form 131) — one per line: deductor, section, amount paid, TDS Form 26AS / AIS rows — paste as they appear (name, section, amount, TDS)

Commas, tabs or spaces all work. Names are matched loosely (case, "Pvt/Private", "Ltd/Limited" ignored); amounts within ₹1. Nothing leaves your browser.

The rules this tool applies

Claim what 26AS shows: credit for TDS is given on the basis of the deductor's statement (s.199, Rule 37BA), which populates 26AS/AIS. A certificate alone is not enough — if the row is missing, the deductor must revise their quarterly statement (old 26Q, now Form 140) and the credit appears after processing.
Certificates come from the statement: Form 16A (now Form 131) is generated from TRACES within 15 days of the quarterly statement due date — 15 August / 15 November / 15 February / 15 June. A "certificate" typed by the client is not a TRACES certificate.
Common rates: 194J professional fees 10% (technical services and call centres 2%); 194C contracts 1% individual / 2% others; 194O e-commerce 0.1%; 194H commission 2%; 194A interest 10%. 20% means the deductor had no PAN for you.
Year of credit: TDS is credited in the year the income is taxed. If a client deducts in March on an invoice you book in April, claim it next year (Rule 37BA(3)) — or carry the unclaimed credit forward in the ITR.
AIS vs 26AS: AIS is broader (interest, SFT, GST turnover); 26AS is the TDS/TCS ledger. When they differ on TDS, 26AS wins for credit; submit AIS feedback for the rest.

Worked example

Certificates: Acme ₹12,000 (194J on ₹1,20,000), Upwork India ₹250 (194O on ₹2,50,000). 26AS: Acme ₹12,000, Upwork ₹250, Razorpay ₹40. Result: ₹12,290 claimable, both certificates matched, one extra ₹40 row you can claim without a certificate. Had Acme's row been missing, ₹12,000 would be at risk until they file a correction.

Edge cases to know

Name mismatch, amount match (client's legal name differs from the brand) is treated as matched here — verify the TAN on the certificate against 26AS to be sure.
Lower deduction certificate (s.197, now s.395) — if you hold one, rates below the standard are correct, not errors.
Presumptive filers still claim every rupee of TDS — the 50% deemed-profit rule changes your income, not your credit.
Refund maths: TDS beyond your final tax comes back with interest under s.244A (now s.437) at 0.5% a month from 1 April — but only if you file.

Related tools

Platform TDS reconciler — the 0.1% question for gig income.
Income tax calculator — the tax the credit goes against.
ITR-4 vs ITR-3 decider.

Last verified: 18 September 2026 — s.199 and Rule 37BA (credit on the deductor's statement, year of income); Form 16A/26Q → Form 131/140 per the Income-tax Act 2025 form map; TDS rates per s.393 table (194J/194C/194O/194H/194A carried forward). · Not tax advice.