Form 26AS – What Is It? How to Download & View Form 26AS Online
Form 26AS is a consolidated annual tax statement that shows all TDS or TCS collected, advance tax or self-assessment tax paid, and high-value financial transactions linked to a taxpayer during a particular financial year.
How to Download Form 26AS Online in 2025?
Step 1: Log in to the Income Tax Portal.
Step 2: Navigate to e-file > Income Tax Returns > View Form 26AS. You will be redirected to the TRACES website.
Step 3: Read the disclaimer and click ‘Confirm’ to move to the TDS-CPC portal.
Step 4: Tick the ‘Agree’ checkbox and select ‘Proceed.’
Step 5: Choose ‘View Tax Credit (Form 26AS/Annual Tax Statement).’
Step 6: Pick the relevant Assessment Year and select the View Type (HTML or Text).
Step 7: Click ‘View / Download’ and then choose ‘Export as PDF.’
What Is Form 26AS?
Form 26AS is an annual statement issued by the Income Tax Department for every taxpayer.
It consolidates information such as high-value transactions, TDS deducted, TCS collected, related income, and refunds issued.
Its coverage has been widened to include foreign remittances, mutual fund purchases, dividends, refund details, and turnover reported in GST filings.
Though not compulsory for filing income tax returns, Form 26AS is extremely useful because it compiles essential data in one place.
Missing even a small entry from this statement while filing returns can increase the chances of receiving an Income Tax notice.
Information Shown in Form 26AS
Form 26AS contains:
- TDS details
- TCS details
- Advance tax payments
- Self-assessment tax payments
- Regular assessment tax deposited (for PAN holders)
- Refunds issued during the financial year
- High-value financial transactions in shares, mutual funds, etc.
- TDS on sale of immovable property
- TDS defaults identified after processing TDS returns
- Turnover as per GSTR-3B
- Specified financial transaction details
- Pending or completed income-tax proceedings
Structure and Parts of Form 26AS
PART I – Details of Tax Deducted at Source
This section shows TDS deducted on salary, business income, professional fees, interest earnings, and similar sources.
PART II – Details of Tax Deducted at Source for Form 15G/15H
This part reflects situations where no TDS was deducted because the taxpayer submitted Form 15G or 15H, usually when income is below the basic exemption limit. It is primarily relevant for senior citizens.
PART III – Transactions Covered under Proviso to Section 194B / First Proviso to Section 194R(1) / Proviso to Section 194S(1)
This includes TDS on payments received in kind, such as cars won in lotteries or foreign trips given as incentives for achieving sales targets.
PART IV – TDS under Sections 194IA / 194IB / 194M / 194S (For Seller/Landlord/Contractors or Professionals/Seller of Virtual Digital Assets)
This part displays TDS details relating to the sale of property, rent paid above ₹50,000 per month, payments to contractors or professionals exceeding ₹50 lakhs, and transactions involving the sale of virtual digital assets (cryptocurrency).
PART V – Transactions under Proviso to Section 194S(1) as per Form 26QE (For Seller of Virtual Digital Assets)
This section contains details of transactions reported through Form 26QE for sellers of virtual digital assets.
PART VI – Details of Tax Collected at Source
This covers TCS collected under various provisions of Section 206C.
PART VII – Details of Refunds Paid
Shows refund amounts processed by CPC-TDS. For additional refund-related information, one must refer to the AIS on the e-filing portal.
PART VIII – TDS under Sections 194IA / 194IB / 194M / 194S (For Buyer/Tenant/Persons Making Payments to Contractors or Professionals/Buyer of Virtual Digital Assets)
This section displays TDS deducted by the taxpayer for buying property, paying rent above ₹50,000 per month, paying contractors or professionals above ₹50 lakhs, or purchasing virtual digital assets. These entries are for informational purposes only.
PART IX – Transactions/Demand Payments under Proviso to Section 194S(1) as per Form 26QE (For Buyer of Virtual Digital Assets)
Shows the relevant transaction or demand payment information reported through Form 26QE by buyers of virtual digital assets.
PART X – TDS/TCS Defaults (Post-Processing of Statements)
Contains details of TDS/TCS defaults identified after processing TDS statements. It does not include demands raised by the assessing officer.
How to View Form 26AS?
You can access Form 26AS through either of the following methods:
- The Income Tax e-filing portal
- The net banking facility of your registered bank account
Download Form 26AS Format for FY 2024-25
You can download the Form 26AS format for FY 2024–25 (AY 2025–26) directly from the portal.
How to Download Form 26AS Through the Income Tax Portal
Form 26AS can be accessed and downloaded via the TRACES website. Follow the steps below:
Step 1: Visit the Income Tax e-filing website.
Step 2: Enter your User ID—this can be your PAN or Aadhaar number. If entered incorrectly, an error will appear, so proceed with valid credentials.
Step 3: Enter your password and log in.
Step 4:
On the dashboard, go to ‘e-file’, then select ‘Income Tax Returns’, and click ‘View Form 26AS’ from the dropdown menu.
Step 5:
Click ‘Confirm’ on the disclaimer to continue to the TRACES portal. This redirection is completely safe as it leads to an official government website.
Step 6:
You will now be on the TRACES (TDS-CPC) site. Tick the checkbox and click ‘Proceed.’
Step 7:
At the bottom of the page, click ‘View Tax Credit (Form 26AS)’ to open your statement.
Step 8:
Select the relevant Assessment Year and choose the format in which you want to view the statement. Keep the format as HTML for online viewing or select PDF for download. Enter the Verification Code and click ‘View/Download.’
You can also download Form 26AS directly by logging into the TRACES portal. The file is not password protected.
View Form 26AS Without Logging in to the Income Tax Portal
You can access Form 26AS through your bank’s net banking facility without signing in to the Income Tax portal, provided your PAN is correctly linked to your bank account. This service is completely free. Below is the list of authorised banks where PAN holders can directly view their Form 26AS (Tax Credit Statement):
- Axis Bank Limited
- Bank of India
- Bank of Maharashtra
- Bank of Baroda
- Citibank N.A.
- Corporation Bank
- City Union Bank Limited
- ICICI Bank Limited
- IDBI Bank Limited
- Indian Overseas Bank
- Kotak Mahindra Bank Limited
- Indian Bank
- Karnataka Bank
- Oriental Bank of Commerce
- State Bank of India
- State Bank of Mysore
- State Bank of Travancore
- State Bank of Patiala
- The Federal Bank Limited
- The Saraswat Co-operative Bank Limited
- UCO Bank
- Union Bank of India
Benefits of Form 26AS
- Form 26AS gives a consolidated view of all TDS/TCS deducted or collected and deposited with the government by authorised deductors or collectors.
- It allows taxpayers to verify all financial transactions involving TDS/TCS for the respective financial year.
- The statement helps in calculating taxable income and claiming eligible tax credits while filing the Income Tax Return (ITR).
- It also enables taxpayers to check the status of income tax refunds issued during the financial or assessment year.
Introduction of Annual Information Statement (AIS)
The Income Tax Department has rolled out the Annual Information Statement (AIS), which includes additional details such as:
- Foreign remittances
- Off-market transactions
- Interest received on income tax refunds
- Mutual fund purchases
- Dividend income
The AIS also captures information reported by other taxpayers, such as property sellers declaring buyer details in their returns.
Form 26AS vs AIS
| Basis | Form 26AS | AIS |
| Meaning | A detailed statement showing TDS, tax payments, and major financial transactions of the year. | A broader version of 26AS, containing extra financial information not included in 26AS. |
| Importance | If there is a mismatch, the data in Form 26AS takes priority. | AIS does not override information available in Form 26AS. |
| Information Covered | TDS, advance tax, self-assessment tax, high-value transactions, GST turnover from GSTR-3B, etc. | Details like sale value of securities, dividends, purchase of shares, and more. |
| Password Protection | Not password protected. | Password is your PAN (lowercase) followed by your date of birth in DDMMYYYY format. |
Handling Discrepancies Between Form 26AS and AIS
Ideally, both statements should show consistent information. If any mismatch occurs, the Income Tax Department’s press release on AIS clarifies that Form 26AS will prevail. Taxpayers should rely on Form 26AS when adequate transaction details are unavailable or when portal data is inconsistent.
TDS Certificate (Form 16/16A) and Form 26AS – What’s the Difference?
A TDS Certificate (Form 16/16A) and Form 26AS may appear similar, but they serve different purposes in the income-tax ecosystem.
Purpose of Each Document
- Form 16/16A (TDS Certificate):
Issued by the deductor, it acts as proof that TDS has been deducted and deposited with the government under your PAN. - Form 26AS:
This is an annual consolidated tax statement reflecting:
- All TDS/TCS entries
- Advance tax & self-assessment tax
- High-value transactions
- Refund details
- Specific financial transactions reported to the tax department
- All TDS/TCS entries
Form 26AS is adequate to file ITR for most taxpayers, but salaried individuals must still refer to Form 16 because 26AS does not contain income breakup or deduction details (80C to 80U).
Why Mismatches Occur Between TDS Certificate & Form 26AS?
If there is any difference between your TDS certificate and Form 26AS, the reasons may include:
- Technical error in the income-tax or TRACES portal
- Incorrect PAN entered by the deductor in the TDS return
- TDS deducted but not deposited
- TDS deposited but return not filed or filed incorrectly
If Form 26AS is not showing TDS, check with the deductor to confirm whether:
- TDS was actually deducted, and
- It was correctly filed under your PAN.
Why Salaried Employees Need Both Form 16 and Form 26AS
Even though Form 26AS reflects TDS details, it does not show:
- Salary breakup
- Allowances
- Exemptions
- Deductions under Sections 80C to 80U
These details are only available in Form 16, making it essential for salaried taxpayers.
Things to Verify in TDS Certificate vs. Form 26AS
While filing your ITR, always cross-verify the following details:
✔ 1. Personal & Deductor Details
Ensure these match in both documents:
- Your Name
- Your PAN
- Deductor’s TAN
- Refund amount (if applicable)
- TDS amount
Any mismatch may cause issues during ITR filing or refund processing.
✔ 2. TDS Entries
Check if:
- TDS appearing in Form 16/16A is reflected correctly in Form 26AS
- TDS amounts match
- No entry is missing
If TDS deducted is not showing in Form 26AS, the deductor must correct it by:
- Revising the TDS return
- Updating PAN details
- Depositing any pending tax
✔ 3. What to Do in Case of Discrepancy?
If any mistake is found:
- Inform the deductor immediately
- Request correction of the TDS return
- Ensure TDS is filed using your correct PAN
Incorrect PAN entry is one of the most common causes of mismatch and can cause both the taxpayer and deductor compliance issues.
Form 26AS – Frequently Asked Questions
1. How can I check Form 26AS online without logging in to the Income Tax Portal?
You can view or download Form 26AS without logging in to the Income Tax Portal by using your bank’s net banking facility. Log in to your internet banking account of any authorised bank linked with your PAN and navigate to the ‘Tax Credit Statement (Form 26AS)’ section to access the statement.
2. What do ‘Transaction Date’ and ‘Date of Booking’ mean in Form 26AS?
- Transaction Date: The date on which income is paid or credited to you—whichever happens first.
- Date of Booking: The date when the TDS return filed by the deductor is processed by CPC and the tax amount is officially updated in your Form 26AS.
3. What is the purpose of Form 26AS?
Form 26AS is a consolidated tax statement that shows:
- TDS/TCS deductions made on your PAN
- Advance tax and self-assessment tax payments
- High-value financial transactions (SFTs)
- Tax refunds issued
- Outstanding tax demands
- Details of completed and pending assessment proceedings
It serves as a crucial document for error-free income tax return filing.
4. What does ‘Date of Booking’ in Form 26AS signify?
It represents the date on which the TDS return filed by the deductor is processed and the tax entry is posted into your Form 26AS. This date is always after the deductor files the TDS return.
5. Why are my tax credits not showing in Form 26AS?
Tax credits may be missing due to:
- The deductor not depositing TDS/TCS to the government
- TDS returns not filed or filed incorrectly
- Wrong PAN entered by the deductor
- TDS return filed but not yet processed by CPC
- System delay in reflection
6. How can I view Form 26AS using net banking?
Login to your bank’s net banking portal → Go to ‘Tax Services’ or ‘Tax Credit Statement’ → Select Form 26AS.
Your PAN must be linked with the bank account to view the statement. Only banks authorised by the Income Tax Department offer this facility.
7. How can I rectify errors in my Form 26AS?
You cannot directly edit Form 26AS.
To correct any error, contact the deductor and request them to file a revised TDS/TCS return with correct details. Once processed, the corrected entry will appear in Form 26AS.
8. When does TDS reflect in Form 26AS?
TDS appears in Form 26AS after the deductor files the TDS return and it is processed by CPC. This generally takes around 7 days from the date of filing the return.
9. What is the difference between Form 26AS and AIS?
- Form 26AS: Shows tax deducted/collected, tax payments, refunds, SFTs, and proceedings.
- AIS (Annual Information Statement): A more detailed report, including interest income, dividends, securities transactions, GST turnover, foreign remittances, and more.
AIS is considered more comprehensive than Form 26AS.
10. Do I need to match Form 26AS details with my ITR?
Yes, you must match TDS, income, and tax payment details in Form 26AS with your ITR to avoid notices or mismatch errors.
11. What should I do if TDS is deducted but not reflecting in Form 26AS?
Contact the deductor and confirm:
- TDS has been deposited
- TDS return has been filed correctly
- Your PAN has been entered accurately
Only the deductor can fix the issue.
12. Is Form 26AS updated monthly?
Although TDS is generally updated quarterly after TDS return filings, Form 26AS may reflect updates throughout the year as returns and payments get processed.
13. Can I download Form 26AS in PDF or Excel?
Yes. Form 26AS can be downloaded in PDF, text, or HTML formats from both the Income Tax Portal and net banking.
14. Does Form 26AS show all my incomes?
No. It only shows incomes where TDS/TCS is deducted or certain high-value transactions. For complete income details, refer to AIS and supporting documents like bank statements and Form 16.
15. Will Form 26AS show advance tax and self-assessment tax paid?
Yes. All tax payments made using challans (ITNS 280) reflect under the tax paid section of Form 26AS.
