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    Home › HR Glossary › Form 26AS
    HR Glossary

    Form 26AS

    Form 26AS is a consolidated annual tax statement, available on the income tax e-filing portal, that shows all tax credited against a taxpayer's PAN. It includes TDS deducted by employers and other deductors, TCS collected, advance tax and self-assessment tax paid, and details of any tax refunds issued.

    Since 2021, Form 26AS has been largely supplemented by the Annual Information Statement (AIS), which provides a broader view including interest, dividends, and high-value transactions, but Form 26AS remains the key document to reconcile TDS figures shown in Form 16 before filing an ITR.

    Key points

    • ✓ Consolidated statement of all tax credited against a PAN in a financial year
    • ✓ Shows TDS/TCS, advance tax, self-assessment tax, and refunds
    • ✓ Downloadable free from the income tax e-filing portal or via net banking
    • ✓ Should be reconciled with Form 16 before filing income tax returns
    • ✓ Mismatches between Form 26AS and Form 16 can delay refund processing

    Example

    Before filing her ITR, an employee downloads Form 26AS and finds it shows ₹42,000 in TDS credited by her employer, matching the figure in her Form 16, confirming she can safely file her return without discrepancies.

    FAQ

    Frequently asked questions

    Where can I download Form 26AS?
    You can download Form 26AS from the income tax e-filing portal (incometax.gov.in) under 'e-File > Income Tax Returns > View Form 26AS', or through your net banking account if your bank supports it.
    Why doesn't my Form 26AS match my Form 16?
    Mismatches usually occur due to incorrect PAN quoted by the employer, delayed TDS deposit, or errors in the employer's Form 24Q filing; these should be corrected with the employer's payroll/finance team.
    Is Form 26AS the same as AIS?
    No, Form 26AS focuses on tax credit details while the Annual Information Statement (AIS) is broader, covering interest, securities transactions, and other financial data; both should ideally be checked before filing an ITR.

    Related terms

    Form 16Form 24QTDS on SalaryForm 12BB

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