What is 26 AS and how to view 26 AS ?

Posted on Posted in IT Return, ITR, TDS

Form 26AS is a consolidated tax statement issued under Rule 31AB of Income Tax Rules to facilitate a PAN holder to view its Tax Credit Statement (Form 26AS) online. 26AS statement is provided by the income tax department to all the tax payers as the proof of tax credit statement. If you have paid advance tax, TDS, tax deducted by your employer, etc. all the above tax payments by you should be reflected in the 26AS statement

The following are the content inside 26AS statement:

Part A – Details of Tax Deducted at Source (TDS)

Part B – Details of Tax Collected at Source (TCS)

Part C – Details of Tax Paid ( Self Assessment Tax & Advance Tax deposited by PAN Holder)

Part D – Details of Paid refund received during the financial year.

Part E – Details of all AIR Transactions

How can I view / check my Form 26 AS statements?

Tax Credits Statement (Form 26 AS) can be viewed/accessed through 3 ways:

1. View Tax Credit from https://incometaxindiaefiling.gov.in

Taxpayers who are registered at the above portal can view 26 AS by clicking on ‘View Form 26 AS.’
For “New Registration”, Click on ‘Register’ on the portal. The registration process is user-friendly and takes minimal time.

2. View Tax Credit (Form 26AS) from bank site through net banking facility

The facility is available to a PAN holder having net banking account with any of authorized banks. View of Tax Credit Statement (Form 26AS) is available only if the PAN is mapped to that particular account.

3. View Tax Credit (Form 26AS) from TRACES i.e.https://www.tdscpc.gov.in/

This facility is available to PANs that are registered with TRACES website for view of 26AS statement. The PAN holder has to Register as new user (as taxpayer) and then fill in the required details from Step 1 to Step 4 during which an activation link and activation code will be sent to the registered e-mail ID and registered mobile number. After successful registration and login, the taxpayer will be able to view his 26AS statement free of cost in three modes i.e. HTML, PDF and Text format.

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