TDS Deducted but Not Showing in Form 26AS (Now Form 168)?

Your client paid ₹54,000 against a ₹60,000 invoice and said "we deducted 10% TDS." You open the income tax portal, look for it in your annual tax statement, and the deduction isn't there. The usual reason is timing. This post explains why TDS may not show in Form 26AS (now Form 168), how to check, and what to ask your client.

This is general information, not tax advice. Confirm anything that affects your return with a CA.

The quick answer

TDS appears in your annual tax statement only after the person who deducted it deposits the tax, files their quarterly TDS statement, and that statement is processed. If the quarter hasn't been filed yet, there's nothing to show. If it has been filed and your deduction is still missing, the usual causes are a wrong PAN, a mismatch in the details, or tax that was deducted but not deposited. Start by checking the filing dates, then ask the client for the details of the deduction.

First: Form 26AS is now Form 168

The new Income Tax Act came into force on 1 April 2026, and the TDS forms were renamed with it. For deductions made from April 2026 onwards:

• Your annual tax statement is Form 168. It replaced Form 26AS.
• Your client's quarterly TDS statement is Form 140. It replaced Form 26Q.
• The TDS certificate your client gives you is Form 131. It replaced Form 16A.

Deductions made up to March 2026 still show under the old names. So if you're searching for an August 2026 deduction in Form 26AS, you're looking in the wrong place.

Why TDS is not showing yet: the quarterly timing

Clients report TDS on non-salary payments to residents in a quarterly statement. The due dates are:

• Q1, April to June: 31 July
• Q2, July to September: 31 October
• Q3, October to December: 31 January
• Q4, January to March: 31 May of the next year

So if a client deducted TDS in August, it will normally not show until after they file the July to September statement, which is due on 31 October. After filing, the statement still has to be processed before the entry appears. If today is early November and the deduction was in August or September, patience is the first answer.

If the date has passed: the other causes

1. Wrong or missing PAN. If the client entered your PAN incorrectly, the credit goes to someone else or nowhere. Check the PAN on your invoice first. It's the easiest cause to rule out.
2. Deducted but not deposited or not filed. It happens. The client may have deposited late or not filed the statement yet.
3. Details don't match. A wrong amount, nature of payment or quarter can leave the entry out of the place you're looking.
4. A different tax year. The deduction may sit in a different year than you expect, especially around March and April. Deductions up to March 2026 fall under the old Act and show in the old Form 26AS.

You can't tell which one applies from your side. That's why the next step is a question, not an assumption.

Where to check

Log in to the income tax e-filing portal and open your annual tax statement.

• Deductions from April 2026 (tax year 2026-27 onwards): look in Form 168. It took over from Form 26AS and the Annual Information Statement (AIS), and it lists TDS deducted against your PAN, by the name of the person who deducted it, by quarter.
• Deductions up to March 2026: the older Form 26AS and AIS still apply.

Check the right year. A deduction made in August 2026 belongs to tax year 2026-27.

For the basics of claiming TDS back, read TDS deducted from your freelance invoice: how to claim it back.

What to ask your client

Send a short message with the facts. Ask for the details that let you find the entry:

Hi Rahul, thank you for the payment against INV26-052. I see the TDS of ₹6,000 deducted in August, but it's not yet showing in my annual tax statement (Form 168). Could you share the TDS certificate (Form 131) when it's ready and confirm the PAN used for the deduction? My PAN is [your PAN]. Please let me know the quarter it will be reported in.

Ask for:

• Their TAN (tax deduction and collection account number)
• The amount deducted and the date
• The PAN they used
• The quarter in which they will report it
• The TDS certificate (Form 131, earlier Form 16A) once it's issued

The certificate is due 15 days after the quarterly statement's due date. For deductions made from July to September, that's 15 November, so a client who hasn't sent one in early November isn't late yet.

If the PAN was wrong, the client's accountant can file a correction statement. You don't file that on their behalf. Corrections have a time limit, so raise it early rather than at filing time.

For what to ask before you send the invoice in the first place, see the five TDS questions to ask a client before invoicing.

What not to do

• Don't file your return assuming the credit will appear. Whether you can claim a credit that's not yet showing is a question for your CA, and the answer depends on your facts.
• Don't argue with the client first. A missing entry is often timing or a data error. Start with a polite question.
• Don't ignore it. Small mismatches left alone become bigger when you file.

For the filing side, see ITR filing for freelancers.

Keep your own record

The easiest way to catch a mismatch is to have your own list of what each client deducted. Then you compare your list with the statement instead of trying to remember.

In Riffit, you can declare TDS on a dashboard invoice, and when you mark it paid you record the TDS actually withheld, which can differ from what was declared. Once you have recorded some, the dashboard shows a TDS withheld total for the year (April to March). Riffit works out the TDS line from the rate you pick, but it doesn't decide whether TDS applies, doesn't check your annual tax statement and doesn't confirm that the client deposited anything. The TDS withheld figure is the one you enter. The details are in showing TDS on your invoice.

FAQ