Income Tax Filing Guide

What is Form 26AS?

Form 26AS is a tax credit statement containing TDS, TCS, advance tax, refund and other tax-related details linked with your PAN.

Meaning of Form 26AS

Form 26AS is an important tax document provided by the Income Tax Department.

It shows details of:

  • TDS deducted from salary, FD, commission etc.
  • Advance tax paid
  • Self-assessment tax paid
  • Income tax refunds received
  • TCS collected on purchases
Before filing Income Tax Return, taxpayers should always verify Form 26AS to avoid mismatch and notices.

What Details are Available in Form 26AS?

Salary TDS

Tax deducted by employer from salary income.

Bank TDS

TDS deducted on fixed deposits and interest income.

Advance Tax

Tax paid directly by taxpayer during the year.

Refund Details

Income tax refund issued by department.

TCS Entries

Tax collected on foreign travel, vehicle purchase etc.

High Value Transactions

Certain major financial transactions linked with PAN.

How to Download Form 26AS?

Login to Income Tax e-Filing Portal using PAN and password.
Open “e-File” menu and click “Income Tax Returns”.
Click on “View Form 26AS”.
Redirect to TRACES portal and download Form 26AS.

Why Form 26AS is Important?

Correct TDS Claim

Helps claim proper TDS credit while filing ITR.

Avoid Tax Notices

Mismatch between ITR and Form 26AS may trigger notices.

Refund Processing

Correct TDS entries help faster refund processing.

Tax Verification

Ensures tax deducted by employer/bank is deposited properly.

Difference Between Form 16 and Form 26AS

Particular Form 16 Form 26AS
Issued By Employer Income Tax Department
Salary Details Yes No
TDS Details Yes Yes
Advance Tax Details No Yes
Refund Details No Yes

Common Form 26AS Issues

  • TDS deducted but not appearing in Form 26AS
  • Incorrect PAN linked by employer or bank
  • Mismatch between salary TDS and Form 26AS
  • Duplicate tax entries
  • Refund not reflecting properly

Frequently Asked Questions

Is Form 26AS mandatory for ITR filing?

It is not mandatory but strongly recommended before filing ITR.

Can I claim TDS not showing in Form 26AS?

Generally TDS credit should appear in Form 26AS for smooth processing.

How often is Form 26AS updated?

It is updated periodically after TDS returns are filed by deductors.

Need Help Reviewing Form 26AS?

FileBob helps taxpayers verify Form 26AS, AIS and file accurate Income Tax Returns online.

File ITR Online @ ₹118