TDS credit error: claim TDS in return only after deductor corrects the PAN in their TDS statement. TDS deposited against an incorrect PAN prevents credit appearing in Form 26AS; the deductor must amend the TDS statement (including online PAN correction where available) to correct the PAN, and the taxpayer may claim the TDS in the income-tax return only after the PAN correction is made and the credit is reflected in Form 26AS.