Form 26AS is a tax credit statement. It contains the details of tax deducted and deposited on your behalf with the government.
If TDS is deducted but not reflected in Form 26AS, then you cannot claim its tax credit. It usually means, TDS is deducted on your income, but the deductor has not deposited it with the government. In such a case:
- You can also ask the deductor to deposit the TDS by filing a TDS return. OR
- Contact the deductor and ask for a refund of the TDS he/she deducted
You may have an outstanding tax liability and may be required to pay self-assessment tax before filing the ITR.