TDS · Reconciliation
26AS / AIS vs Books
Match the TDS credit appearing in Form 26AS / AIS against your books, deductor by deductor, and flag the gaps to follow up.
Reconciliation aid. A positive difference means more credit appears in 26AS/AIS than in your books (claim it); a negative difference means the deductor has not yet reported your TDS — follow up so you do not lose the credit. Match also the underlying income. This compares totals you enter, not the actual statements.