26AS missed claim- Manual request

[Ramanathan Seshan]

Dear Experts,

Could someone please clarify whether the Jurisdictional Assessing Officer (AO) is still accepting manual requests for missed TDS credit claims (as reflected in Form 26AS) and issuing refunds accordingly? In this case, the vendor has now filed the correction return, and the refund for the relevant period was issued in January 2025. Appreciate any recent experiences or insights on this. If so, can you please quote the relevant section under which manual claim can be lodged and a draft letter to this effect.

Regards,

S Ram

AI Summary

TDS credit: manual AO claims can secure credit when the deductor's payment is verified and correction filed.
Assessing Officers can accept manual requests for missed TDS credit where Form 26AS mismatches occur; the assessee must submit TDS certificates and particulars, the AO must verify payment to the Government account, and if payment is established the AO should grant credit and may require the deductor to file a correction statement.