To check an Amazon section 194-O TDS certificate, total the TDS shown in your settlement reports for each quarter, then compare it with the 194-O entries in Form 26AS or AIS and with the Form 16A issued by the marketplace. Amounts, PAN, deductor TAN and quarter should all match. Raise a ticket for any gap.
What a 194-O deduction means for your payouts
Under section 194-O of the Income-tax Act, an e-commerce operator deducts TDS on the sales of goods or services it facilitates for sellers on its platform. The deduction happens at the operator's end, so you see it as a line in your settlement or payment report rather than as a separate bill.
The deducted amount is deposited against your PAN. You then claim it as credit while filing your return, which is why the certificate (Form 16A) and the credit in your tax statements matter. If the credit is missing or wrong, you pay tax that has already been paid once.
The applicable rate, the base on which it is calculated, and any threshold or exemption conditions can change. Confirm the latest position in the Act, CBDT notifications, your seller agreement and with your tax adviser. Do not rely on a rate you remember from an older year.
What to keep ready before you start
- Your PAN as registered with the marketplace, matching the legal entity that holds the seller account.
- Settlement or payment reports for the full financial year, downloaded from Seller Central (Amazon) or the Flipkart seller dashboard.
- Income tax portal login to view Form 26AS and the Annual Information Statement (AIS).
- Deductor details: the marketplace entity name and TAN, which appear on the certificate and in Form 26AS.
- Any returns or credit-note data, since these can change the sales base for a period.
Step-by-step: how to check the certificate
- Pull TDS from settlements. In each settlement report, find the TDS line. Label names differ between marketplaces and report formats, so check the report glossary. Total it by month, then by financial-year quarter (Apr–Jun, Jul–Sep, Oct–Dec, Jan–Mar).
- Open Form 26AS or AIS. Log in to the income tax portal and look for entries under section 194-O. Note the deductor name, TAN, amount paid or credited, and tax deducted for each quarter.
- Get the Form 16A. Marketplaces usually share quarterly Form 16A through a tax or reports section in the seller portal, or by email. If you cannot find it, ask support for the certificate for a specific quarter and PAN.
- Compare three things. Check the certificate, the 26AS/AIS entry and your settlement total for the same quarter. Compare PAN, TAN, quarter and amounts.
- Record the result. Mark each quarter as matched, timing difference or disputed, and note the evidence for each.
What to compare, and where it lives
| Check | Source | What should match |
|---|---|---|
| TDS deducted | Settlement report | Quarter total equals the certificate and 26AS tax deducted |
| Your PAN | Form 16A, 26AS | Exactly your PAN, with no typos or old entity |
| Deductor TAN | Form 16A, 26AS | Same TAN on both |
| Quarter | Form 16A | Deduction falls in the right quarter |
| Section code | 26AS or AIS | Shows 194-O, not another section |
GST TCS under section 52 of the CGST Act is a different deduction. It appears in your GST records, not in Form 26AS, so do not combine the two when reconciling.
Why numbers do not match, and what to do
Most differences have a practical cause:
- Timing. TDS shown in a settlement may reach Form 26AS only after the deductor files its quarterly return, so recent months often look short.
- PAN or entity mismatch. Credit goes to the wrong PAN if seller details were entered wrongly or the business changed constitution.
- Different base. Returns, cancellations and credit notes can make settlement-level TDS differ from the certificate. Ask your adviser how the base applies to you.
- Missing PAN or threshold effects. Higher-rate or exemption rules may apply in some cases. Check the current provisions.
- Not reported. The deduction was made but never reflected against your PAN.
For a gap that is not just timing, raise a ticket with the marketplace. Include your PAN, seller ID, quarter, settlement IDs, the TDS amount shown, and the 26AS extract. Ask for a corrected return if needed, and keep the ticket reference. Claim only the credit that actually appears in your tax statements.
If you sell across Amazon, Flipkart and other channels, doing this in spreadsheets gets slow. MarketplaceMetrics by Fundle reconciles settlements and tracks recovery cases for Indian brands. Myntra Excel reports are reviewed today, and other marketplaces are in scope discussion, so confirm coverage before relying on it.
Worked example
Illustrative example only. The figures below are made up to show the method. They do not indicate any rate or real payout.
| Month (Q1) | TDS per settlement (₹) |
|---|---|
| April | 300 |
| May | 350 |
| June | 350 |
| Total | 1,000 |
Form 26AS for the same quarter shows tax deducted of ₹650, and Form 16A shows ₹650. The gap is ₹350, which equals one month's deduction. First check whether the marketplace has filed the return for the full quarter, and whether any month was reported under another PAN. If the return is filed and the gap remains, raise a ticket with the settlement IDs for that month. Mark April–May as matched and June as disputed until corrected.
Questions and answers
Where do I find the 194-O TDS certificate as an Amazon seller?
Marketplaces usually provide quarterly Form 16A through a tax documents section in the seller portal or by email. If it is not visible, request it from seller support, quoting your PAN, seller ID and quarter. Then confirm the same amount in Form 26AS or AIS.
Can I claim TDS credit without Form 16A?
Credit generally depends on the deduction being reflected against your PAN in your tax statements, such as Form 26AS. The certificate is your supporting evidence. Confirm the exact treatment for your case with your tax adviser before filing your return.
Why is TDS in my settlement but missing in Form 26AS?
The usual reason is timing: the deductor reports TDS in its quarterly return, so recent deductions may not appear yet. Other causes include a wrong PAN or an unreported deduction. Wait for the filing window, then raise a ticket with evidence.
Is GST TCS the same as 194-O TDS?
No. TDS under section 194-O is an income tax deduction credited via Form 26AS. TCS under GST is collected under the CGST Act and is reflected in your GST records. Reconcile them separately, and confirm current rates from official sources.