Form 26AS: How to Download, View & Use for ITR Filing AY 2026-27
Form 26AS is your annual tax statement – a single-view document showing all TDS deducted, TCS collected, advance tax paid, and self-assessment tax deposited against your PAN. Downloading and verifying it before filing ITR is essential to avoid mismatches, demand notices, and refund delays.
⚡ Form 26AS – Quick Facts
- Available on incometax.gov.in – free to download any time
- Shows TDS, TCS, advance tax, self-assessment tax, refunds, and high-value transactions
- Updated every quarter as deductors file their TDS returns
- Now supplemented by AIS (Annual Information Statement) with more detailed transaction data
What is Form 26AS?
Form 26AS (also called the Annual Tax Statement) is issued under Section 203AA of the Income Tax Act. It consolidates all tax-related information reported to the Income Tax Department against your PAN for a financial year. Think of it as your tax credit account statement.
From FY 2020-21 onwards, Form 26AS was expanded to include details from the Statement of Financial Transactions (SFT) – such as large bank deposits, property purchases, mutual fund investments, and foreign remittances.
How to Download Form 26AS – Step by Step
Method 1: Via Income Tax e-Filing Portal (Recommended)
- Go to incometax.gov.in and log in with PAN and password
- Click on your name/profile icon at the top right → Select “View Form 26AS”
- You’ll be redirected to the TRACES portal (tdscpc.gov.in)
- Select the Assessment Year (e.g., 2026-27 for FY 2025-26)
- Choose Format: PDF or Text → Click View / Download
- PDF is password-protected – password is your Date of Birth in DDMMYYYY format
Method 2: Via TRACES Portal Directly
- Go to tdscpc.gov.in → Taxpayer login
- Enter PAN, password, date of birth, and captcha
- Go to My Account → View Form 26AS
- Select AY and download format
Method 3: Via Net Banking
Some banks (SBI, HDFC, ICICI, Axis, etc.) provide Form 26AS access directly within their net banking portal under the “Tax” section – no separate login needed.
What Form 26AS Contains
| Part | Information |
|---|---|
| Part A | TDS deducted by employers, banks, tenants, companies |
| Part A1 | TDS on sale of immovable property (Form 26QB) |
| Part B | TCS collected at source |
| Part C | Advance tax and self-assessment tax paid (Challan 280) |
| Part D | Tax refunds issued |
| Part E | SFT (Statement of Financial Transactions) – high value transactions |
| Part F | TDS on sale of immovable property paid by buyer |
Form 26AS vs AIS – Key Difference
The Annual Information Statement (AIS) was introduced in November 2021 to replace/supplement Form 26AS with more granular data:
| Feature | Form 26AS | AIS |
|---|---|---|
| Coverage | TDS, TCS, tax paid, refunds, SFT summary | All of 26AS + salary, dividend, interest, MF, shares, GST data |
| Feedback mechanism | No | Yes – you can mark info as incorrect |
| Best for ITR filing | Tax credit verification | Complete income reconciliation |
For accurate ITR filing, always cross-check both Form 26AS and AIS with your own records.
How to Use Form 26AS for ITR Filing
- Match TDS shown in Part A with your Form 16, Form 16A, and bank statements
- Enter the TDS figures from Form 26AS in the “Tax Details” schedule of your ITR form
- Verify advance tax challan details (Part C) match your payment receipts
- Check SFT entries (Part E) to ensure all high-value transactions are disclosed in ITR
- If there’s a discrepancy, contact your deductor to file a correction TDS return before filing ITR
What to Do If TDS is Missing in Form 26AS
If a deductor has deducted TDS but it’s not reflecting in your Form 26AS:
- The deductor may not have filed their TDS return or may have entered your PAN incorrectly
- Contact the deductor and ask them to verify their TDS return – PAN must match exactly
- After correction is filed, it reflects in Form 26AS within 7-10 working days
- Do not claim TDS in ITR that is NOT in Form 26AS – it will trigger a demand notice
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