What is Form 26AS?
Form 26AS is a consolidated tax credit statement linked to your PAN. It shows the tax that has been deducted, collected, or paid on your behalf and deposited with the government. When you file, this is the record that confirms you should get credit for that tax.
If tax was deducted from your salary or interest, Form 26AS is where you verify it actually reached the government.
What it shows
Form 26AS typically includes:
- TDS deducted by employers, banks and others.
- TCS collected on certain transactions.
- Advance tax and self-assessment tax you paid.
- Refunds issued during the year.
The key figure for most people is TDS. It should match the tax shown in your Form 16 Part A.
How to download it
- Log in to incometax.gov.in.
- Go to e-File › Income Tax Returns › View Form 26AS, which opens the TRACES portal.
- Select the assessment year and view or download the statement.
You can also access it through most banks’ net banking under the tax or TRACES section.
Form 26AS vs AIS vs Form 16
These three work together:
- Form 16: your employer’s certificate of salary and TDS.
- Form 26AS: the government’s record of tax credits (TDS, advance tax, refunds).
- AIS: the broader statement of income and transactions.
For a clean return, the TDS in Form 16 should match Form 26AS, and all income in the AIS should appear in your return. When all three agree, filing is simple.
How to reconcile before filing
- Compare Form 26AS with Form 16 Part A. The TDS figures should match.
- Check advance or self-assessment tax you paid appears correctly.
- Make sure every TDS entry is claimed in your return so you get full credit.
- Investigate any mismatch before filing.
Example. Karan changed jobs mid-year and had TDS from two employers. His Form 26AS showed both. By reconciling, he claimed credit for all the tax deducted and avoided under-claiming. If he had used only one Form 16, he would have missed part of his tax credit.
Once reconciled, you are ready to file. See our step-by-step guide to file ITR online.
FAQ
What is Form 26AS?
A consolidated tax credit statement linked to your PAN, showing TDS, TCS, advance tax, self-assessment tax and refunds deposited on your behalf.
How do I download Form 26AS?
Log in to incometax.gov.in, go to e-File › Income Tax Returns › View Form 26AS to open TRACES, then select the year. It is also available through net banking.
What is the difference between Form 26AS and AIS?
Form 26AS focuses on tax credits like TDS. The AIS is broader, covering income and transactions. Use both to reconcile your return.
Why should I check Form 26AS before filing?
To make sure you claim credit for all tax deducted, and that the TDS matches your Form 16. Mismatches can delay refunds or trigger notices.
What if Form 26AS and Form 16 do not match?
Raise it with the deductor (usually your employer or bank) before filing. The figures should agree.
