Why do we need reconciliation of TDS Receivables?

Rule 37BA of the Income Tax Rules

TDS Credit is allowed when the corresponding income is accounted in the income tax return. This means that the advances and carry forwards have to be adjusted before any claim of TDS

TDS Credit

TDS Credit is given when the same has been deducted and deposited by the deductor to the Central Government and claimed in the ITR of Deductee. This means that the due reconciliation of sales transactions needs to be done with Form 26AS to claim TDS amount.