What is Form 26AS?
Reviewed by Ranga & Company
Form 26AS: Form 26AS is your annual tax credit statement on the income tax portal, showing TDS and TCS deducted against your PAN, advance and self-assessment tax paid, and refunds.
At a glance
- Where
- incometax.gov.in → e-File → View Form 26AS (via TRACES)
- Shows
- TDS, TCS, advance tax, self-assessment tax, refunds
- Used for
- Claiming tax credit in your ITR
- Wider view
- AIS includes everything in 26AS plus interest, dividends and transactions
Why it matters
The department gives you credit only for tax that appears against your PAN in Form 26AS. If an employer or tenant deducted TDS but didn't deposit it or quoted the wrong PAN, it won't appear, and you won't get credit until they correct their TDS return.
Fixing a mismatch
- Compare TDS certificates (Form 16, 16A, 16B) with 26AS
- Ask the deductor to file a correction statement for wrong PAN or amount
- Wait for the updated 26AS before filing, or claim only what appears
Common mistakes
- Claiming TDS from a certificate that never appears in 26AS
- Not checking 26AS after buying property, where TDS under 194-IA appears against the seller
Frequently asked questions
What is the difference between Form 26AS and AIS?
Form 26AS shows taxes deducted, collected and paid. AIS is broader and also shows interest, dividends, share and mutual fund transactions and other reported income.
Why is my TDS not showing in Form 26AS?
The deductor may not have filed or deposited it yet, or may have used a wrong PAN. Ask them to file or correct their TDS return.
Is Form 26AS still needed?
Yes. It remains the basis for tax credit, even though AIS gives a wider picture of your financial year.
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