Form 26AS
What is Form 26AS? Form 26AS is the consolidated annual tax statement issued by the Income Tax Department for every PAN. Historically the master record of every rupee of tax credited to your PAN: TDS deducted by employers, banks and mutual funds; adv
What is Form 26AS?
Form 26AS is the consolidated annual tax statement issued by the Income Tax Department for every PAN. Historically the master record of every rupee of tax credited to your PAN: TDS deducted by employers, banks and mutual funds; advance tax and self-assessment tax paid; high-value financial transactions; refunds received.
What Form 26AS Contains
- Part A — TDS by deductors (employer salary TDS, bank interest TDS, dividend TDS)
- Part B — TCS (tax collected at source, e.g., on car purchase > Rs 10L, foreign remittances)
- Part C — advance tax and self-assessment tax paid by you
- Part D — refunds issued during the year
- Part E — Specified Financial Transactions (SFT) — high-value deposits, MF purchases, property registrations
What to Verify (Every Year, Before Filing ITR)
- Salary TDS matches Form 16 from employer
- Bank interest TDS matches Form 16A from each bank
- Advance tax challans you paid are reflected
- No phantom income or TDS appears under your PAN (identity-theft red flag)
How to Download
- Log in to
incometax.gov.in - Go to e-File → Income Tax Returns → View Form 26AS
- You're redirected to TRACES portal; accept disclaimer
- Select assessment year, format (HTML/PDF/Text), and download
The password to open the PDF is your date of birth in DDMMYYYY format.
Form 26AS vs AIS
Since FY 2021-22, the broader AIS has superseded Form 26AS as the master statement. 26AS now focuses primarily on TDS/TCS; AIS captures the full universe (savings interest, mutual-fund dividends, securities transactions). Reconcile both before filing.
Educational only — not advice. ARN-314872.