diff --git a/src/services/form16.service.ts b/src/services/form16.service.ts
index 4508e23..e52d946 100644
--- a/src/services/form16.service.ts
+++ b/src/services/form16.service.ts
@@ -67,6 +67,14 @@ export async function getDealerCodeForUser(userId: string, userEmail?: string |
 const SECTION_26AS_194Q = '194Q';
 const AMOUNT_MATCH_TOLERANCE = 1;
 
+/**
+ * Form 16 INCOMING CSV `TDS_AMT`: amount digits first, sign last — credit `123.45+`, debit `123.45-`.
+ */
+function formatForm16IncomingCsvTdsAmt(amount: number, kind: 'credit' | 'debit'): string {
+  const n = Math.abs(Number(amount)).toFixed(2);
+  return kind === 'credit' ? `${n}+` : `${n}-`;
+}
+
 type Latest26asRow = {
   panNumber: string | null;
   amountPaid: number | null;
@@ -1042,7 +1050,7 @@ async function run26asMatchAndCreditNote(submission: Form16aSubmission): Promise
       DLR_TAN_NO: tanNumber,
       'FIN_YEAR&QUARTER': finYearAndQuarter,
       DOC_DATE: docDate,
-      TDS_AMT: `+${Number(Math.abs(tdsAmount)).toFixed(2)}`,
+      TDS_AMT: formatForm16IncomingCsvTdsAmt(tdsAmount, 'credit'),
       TDS_CERTIFICATE_NO: certificateNumber,
     };
     const fileName = `${cnNumber}.csv`;
@@ -2819,7 +2827,7 @@ export async function process26asUploadAggregation(uploadLogId: number): Promise
             DLR_TAN_NO: tanNumber,
             'FIN_YEAR&QUARTER': finYearAndQuarter,
             DOC_DATE: docDate,
-            TDS_AMT: `-${Math.abs(Number(amount)).toFixed(2)}`,
+            TDS_AMT: formatForm16IncomingCsvTdsAmt(Number(amount), 'debit'),
             TDS_CERTIFICATE_NO: creditNoteCertNumber,
           };
           const fileName = `${debitNum}.csv`;