Form 26AS

What is Form 26AS?

Form 26AS pulls data from various deductors and the income tax department's records, mapped against your PAN. It shows TDS deducted by your employer (from 24Q), banks (on FD interest), tenants (on rent above ₹50,000/month), buyers of property, and others. It also lists advance tax and self-assessment tax you've paid, refunds received during the year, and any specified financial transactions reported earlier (this part has now mostly moved to AIS). You can download Form 26AS from the income tax e-filing portal under e-File > Income Tax Returns > View Form 26AS, or via your bank's net banking. It is the first thing to check before filing your ITR. Any TDS claimed in your return that is not in 26AS will likely cause a mismatch and demand notice.

Example

Pooja's Form 26AS for FY 2025-26 shows: ₹1,80,000 TDS deducted by her employer, ₹4,000 TDS by her bank on FD interest, and ₹15,000 TDS by her tenant on rent paid to her. Total TDS credit: ₹1,99,000. She uses this in her ITR.

How Form 26AS is used

Payroll posts salary TDS into 26AS through quarterly Form 24Q filing. If 26AS is missing TDS, the employee should ask HR to verify the 24Q filing and PAN before filing the ITR.

Form 26AS FAQs

Is Form 26AS still needed if AIS exists?

AIS has more granular data, but 26AS is still useful for a quick summary of TDS, TCS, and tax payments. Most ITR utilities pull from both.

What if my TDS doesn't show in 26AS?

Check that your employer filed 24Q with the right PAN. The deductor must file a correction return to fix wrong PAN or amount.

How often does 26AS update?

It updates after each quarterly TDS return is processed, usually within a few weeks of the deadline.