What is Form 26AS?
Form 26AS, also called the Annual Tax Statement, is a document provided by the income tax department that contains details of all the taxes deducted or paid by you during a financial year.
It lists down details of:
- Tax deducted at source (TDS) on your income by employer, banks, etc.
- Tax collected at source (TCS) on big purchases
Earlier, we also used to get details of advance tax and self-assessment tax payments, but those are now available in the Annual Information Statement (AIS).
Why is Form 26AS important?
Form 26AS is one of the most important documents you should refer to before and while filing your ITR.
That’s because the government verifies the details in your ITR with those in the Form 26AS, and if there’s any mismatch, your refund might get delayed, or your return could be marked as defective.
Let’s look at how to view and download it.
How to download Form 26AS?
You can access Form 26AS online. Here’s how:
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Log in to the Income Tax Portal.
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In the top menu, click e-File > Income Tax Return > View Form 26AS.
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Now confirm the disclaimer, and you’ll be redirected to the TRACES website.
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You need to tick the box to agree to the usage terms of Form 16/16A generated from TRACES.
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Click on View Tax Credit (Form 26AS) to view your Form 26AS/Annual Tax Statement.
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Select the Assessment Year as “2025-26” and View as “HTML” as shown below:
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You can now view your Form 26AS and can also export as PDF.
How to use Form 26AS for filing ITR?
Once you’ve downloaded Form 26AS, use it as a checklist to make sure everything matches before you file your return. Here’s what to look for:
- TDS details: Check if tax deducted from your salary, bank interest, or any other income appears correctly. It should match what’s shown in your Form 16, Form 16A, or bank statements.
- Check for high-value transactions: Form 26AS also shows large financial transactions like property purchases or big investments which are reported by banks or institutions. While these don’t go directly into your return, they help you check if you’ve missed reporting any income.
- Report everything in Form 26AS: Ensure all details mentioned in Form 26AS (taxes paid and credited) are properly reported in the ITR under respective income schedules.
What if there’s a mismatch in Form 26AS?
If you find missing TDS or wrong amounts in your Form 26AS, here’s what you can do:
1. Identify the issue
Look for missing entries, incorrect figures, or transactions you don’t recognise.
2. Contact the deductor
Most errors happen at the source. Reach out to whoever deducted the tax (your employer/bank). Ask them to:
- verify their TDS filing,
- confirm your PAN details, and
- share the acknowledgement/proof of TDS filing with you
3. Request a correction
If there’s an error, the deductor needs to file a revised TDS return. Once the correction is filed, it usually takes about 7–10 days to reflect in your Form 26AS.
4. Keep supporting documents handy
Save your Form 16/16A, payment challans, and any emails confirming the correction if the tax department asks for evidence.
Let us know if you have any questions.