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If a taxpayer has evidential proof that TDS is already deducted on a particular Income, then even if such TDS credit is not reflected in 26AS, the taxpayer can manually claim the TDS credit, while filing ITR.

Kartik vijaysinh sonavaneChandrashekhar sadashiv potphodePrakash gattaniRekha hajarnavisYashpal sahniHigh courtHonble gauhati high courtIncome tax actIncome taxIncome tax returnIncome tax authoritiesHon ble pune tribunalHon ble gauhati high courtAssistant commissionerIncome tax portalTax return