TDS Appeared in 26AS After ITR Was Processed:
How to Claim Tax Credit via Form 71 & Section 155(20)

You filed correctly. The TDS wasn't visible. Now it is.

This is a deceptively simple tax problem. You filed your ITR-4. At the time of filing, one TDS credit was{" "} not appearing in Form 26AS/AIS, so you could not claim it.

Then: the return was subsequently processed by CPC.

And now the missing TDS has appeared in 26AS. Your income is correct.
Your deductions are correct.
Your return otherwise needs no change.

You simply want the TDS credit that is now visible. This leaves taxpayers with a critical procedural choice:

• Option 1 (Revised Return): Filing a revised ITR under Section 139(5) (if within statutory time limits).
• Option 2 (Rectification / Form 71): Filing an electronic rectification under Section 154 or submitting Form 71 under Section 155(20).

The short answer

If the income was offered to tax in one year but TDS was actually deducted in a subsequent financial year, the specific statutory route is section 155(20) + Form 71 for cases governed by the Income-tax Act, 1961. For the new Income-tax Act, 2025 framework, the corresponding form is Form 102. If the TDS belongs to the same year but became visible later because the deductor filed/corrected its TDS statement, that is a different tax-credit mismatch situation and should not automatically be treated as a section 155(20) case.

If you already claimed the TDS in the original return, but CPC failed to give credit, consider the rectification route for Reprocess the Return.

The distinction is simple:

Tax Credit Remedy Routes Compared

The specific form: Form 71

There is an important statutory route that should not be confused with an ordinary TDS mismatch rectification. For cases governed by the Income-tax Act, 1961, Form 71 was prescribed for an application under section 155(20) where income had already been offered to tax in an earlier assessment year, but the corresponding TDS was deducted and deposited in a subsequent financial year.

CBDT's guidance explains that section 155(20) was introduced specifically to solve this type of timing mismatch: the income was already included in an earlier return, but TDS was deducted later when the amount was actually paid. The taxpayer can apply to the Assessing Officer in the prescribed form and the assessment/intimation for the relevant earlier year can then be amended to allow the TDS credit.

Important 2026 terminology change

For transactions governed by the Income-tax Act, 2025, the corresponding form is now{" "} Form No. 102, which replaces old Form 71 under the new Act framework. The Income Tax Department's March 2026 guidance expressly maps:

The new Form 102 serves the same broad purpose where income was offered to tax in one tax year but the corresponding TDS is deducted/reported in a subsequent year.

But is Form 71 the answer to every "late appearing TDS" case?

No. This is the crucial distinction. Section 155(20)/Form 71 is designed for a particular{" "} year-of-income versus year-of-TDS deduction mismatch. It is not simply a universal replacement for every situation where a TDS entry appears in 26AS after the ITR was filed.

Ask one question first:

Example where Form 71 is relevant

You recognise income in FY 2024-25 and include it in your AY 2025-26 return. The payer actually makes the payment in FY 2025-26 and deducts TDS at that time. Now the TDS appears in the later year's tax records.

The income was already taxed in the earlier year.{" "} This is the classic section 155(20) / Form 71 situation.

Example where Form 71 may NOT be the right answer

You earned and received income in FY 2025-26. TDS was also required for FY 2025-26. The only problem was that the deductor filed the TDS statement late or corrected it later, so the TDS became visible in 26AS only after you filed your AY 2026-27 return.

Here, the issue is primarily availability/reporting of tax credit, not necessarily a section 155(20) year-mismatch case. That distinction is essential.

Which route applies to your fact pattern?

Why the distinction matters

The original question sounds like:

"TDS was not showing in 26AS when I filed. Now it is showing. Can I claim it?"

But there are two completely different reasons why TDS might appear later.

Reason A - reporting delay

The TDS belonged to the same year, but the deductor's statement/correction was processed later.

Reason B - actual year mismatch

The income was already taxed in an earlier year, but TDS was actually deducted later.{" "} Form 71 is principally about Reason B. This is why simply saying "file Form 71 whenever TDS appears late" would be incorrect.

60-Second Tax Credit Check

Before doing anything, answer these questions.

Why does this happen?

TDS credit is not necessarily available in the taxpayer's tax records at the exact moment the return is filed.

A deductor may:

1. deduct tax;
2. deposit it;
3. file or correct its TDS statement;
4. have the credit subsequently reflected against the taxpayer's PAN.

This can create a timing gap:

If the only difference is the missing TDS credit, the problem is much easier to isolate.

Don't confuse AIS with 26AS

The two are related but are not identical.

Form 26AS

Think of it primarily as the tax-credit statement relevant to TDS/TCS and other tax-related information made available through the tax department's systems.

AIS

AIS provides broader information reported to the Income Tax Department, including various financial transactions and information from reporting entities. For TDS credit, your reconciliation should specifically verify the relevant tax credit in Form 26AS.

The portal route

The broad workflow is:

Frequently Asked Questions

Can I revise ITR-4 after it has already been processed?

A revised return is a separate statutory mechanism and its availability depends on the applicable revision provisions and time limits. But where the specific problem is post-processing tax credit, the Income Tax Department's rectification mechanism should be considered rather than revising merely to introduce a subsequently appearing TDS credit.

My TDS appeared in 26AS after CPC processed my return. Is the TDS lost?

No, not merely because it appeared late. If the credit is genuine and correctly reflected, the appropriate post-processing remedy can be used to seek the eligible credit.

Do I need to change my income?

If the income was already correctly reported and the only issue is the missing TDS credit,{" "} you generally should not change the income just to claim the TDS.

What if the TDS amount is ₹10,000 or ₹1 lakh?

The principle is the same. The amount does not by itself determine whether the correct mechanism is revision or rectification.

What if the TDS appears in AIS but not 26AS?

Treat that as a reconciliation issue rather than assuming that the credit is immediately available. Check the relevant tax-credit record and resolve any reporting mismatch before filing the correction.

What if CPC has already raised a demand?

Reconcile the demand with the latest 26AS and your tax payments, then use the appropriate rectification and demand-response mechanism. Do not simply pay a demand twice without establishing the actual liability.

The filing rule worth remembering

That one distinction prevents a surprisingly large number of unnecessary filing errors.

Final pre-filing check

Before you file the rectification, ask:

Official references

Form 71 / section 155(20)

CBDT Circular No. 1/2024 explains the section 155(20) mechanism and the prescribed-form procedure for TDS deducted in a later financial year against income already offered to tax.

Form 102 under the Income-tax Act, 2025

The Income Tax Department's March 2026 comprehensive note explains that{" "} Form 102 is the new-act successor to Form 71 and maps it to section 288(1), Table Sl. No. 11 and Rule 178.

1. Income Tax Department - Tax Credit Mismatch:{" "} https://www.incometax.gov.in/iec/foportal/help/all-topics/e-filing-services/tax-credit-mismatch
2. Income Tax Department - Rectification FAQ:{" "} https://www.incometax.gov.in/iec/foportal/help/perform-rectification-faq
3. Income Tax Department - How to Perform Rectification:{" "} https://www.incometax.gov.in/iec/foportal/help/how-to-perform-rectification
4. Income Tax Department - Respond to Outstanding Demand:{" "} https://www.incometax.gov.in/iec/foportal/help/respond-to-outstanding-demand

Editorial note: Portal labels, workflows and statutory deadlines can change. Verify the current e-Filing interface and applicable law for the relevant Assessment Year before filing.