What is Form 26AS: Why You Must Check It Before Filing Your ITR

Filing income tax returns can feel confusing, especially when you are not sure whether all your taxes have been recorded correctly. That is exactly where Form 26AS helps.

Form 26AS is like your tax passbook. It shows every tax that has been deducted from your income and deposited to the government against your PAN. If the information in your ITR does not match what appears in Form 26AS, your return may get delayed, show errors, or you may receive a notice.

What is Form 26AS?

Form 26AS is an annual tax credit statement linked to your PAN. It contains details of taxes deducted from your income, taxes collected at source, advance tax paid, self-assessment tax, refunds issued to you, and some high-value financial transactions.

In simple words, Form 26AS shows whether the tax deducted from your income actually reached the government.

also read: https://gstandtax.com/income-tax-notices-understanding-in-simple-terms/

Why is Form 26AS important?

Form 26AS helps you confirm that TDS has been deposited correctly, avoid paying tax twice, prevent mismatches, and claim refunds smoothly. Many people file ITR only using Form 16, but forget to match details with Form 26AS, which can create problems.

For example, if your employer shows TDS in Form 16 but forgets to deposit it to the government, it will not appear in Form 26AS and the tax department may treat it as unpaid tax.

What is included in Form 26AS?

Form 26AS may show TDS from salary, bank interest, rent payments, professional fees, TCS on certain transactions, self-assessment tax, advance tax, tax refunds and high-value financial transactions such as property purchases and investments. Everything appears PAN-wise, so all your accounts and jobs are reflected in one statement.

What has changed in Form 26AS?

Form 26AS has become more detailed. It may now show foreign remittances, quarterly TDS details, tax demands and refunds, pending or completed proceedings, advance tax details, along with your date of birth, email and mobile number. The purpose is transparency and easier verification.

Parts of Form 26AS explained

Part A: TDS deducted on income such as salary, interest, pension and professional fees.
Part A1: TDS related to situations where Form 15G or 15H was submitted.
Part A2: TDS related to property transactions and rent.
Part B: TCS collected on eligible transactions.
Part C: Taxes paid directly by you such as advance tax and self-assessment tax.
Part D: Refunds paid along with the date and amount.
Part E: Statement of Financial Transactions that includes high-value transactions.
Part F: Details where you have deducted TDS from someone else.
Part G: Any TDS defaults or mismatches.

What should you check before filing ITR?

Before filing ITR, check whether your name and PAN are correct, deductor details are correct, income amounts match, TDS and tax paid match, and no unknown income appears in your statement. If something does not look right, it is better to investigate before filing.

also read: https://gstandtax.com/gst-payment-not-reflecting-common-reasons-fix/

How to view or download Form 26AS

Method 1: Income Tax Portal
Visit https://www.incometax.gov.in
Log in and go to My Account → View Form 26AS
Continue to TRACES, choose year and download.

Method 2: Net Banking
Log in to your bank account and find View Form 26AS or Tax Credit Statement. PAN must be linked.

Method 3: TRACES Portal
Visit https://tdscpc.gov.in
Register or log in, choose View Tax Credit (Form 26AS), select year and download.

Why your tax credits may be missing

Sometimes tax may not show up in Form 26AS. Common reasons include deductor not depositing tax, TDS return filed late, wrong PAN, or mismatch in details. You can verify credits here:
https://www.tdscpc.gov.in/app/tapn/tdscscredit.xhtml

If it still does not appear, contact the deductor for correction.

Form 26AS vs Form 16

Form 16 shows your salary and TDS details.
Form 26AS shows tax actually deposited to the government.

If Form 16 and Form 26AS do not match, always rely on Form 26AS and ask your employer to correct mistakes.

What to do if there is an error?

You cannot edit Form 26AS yourself. Inform the deductor, request them to revise the TDS return, wait for the update, download the latest Form 26AS and then file your ITR. Filing before correction may create complications later.

Benefits of checking Form 26AS

Checking Form 26AS helps avoid tax mismatches, prevents double taxation, reduces chances of notices, speeds up refunds and gives a full picture of your taxes in one place. Reviewing it every year is a very good habit.

Final thoughts

Form 26AS is simply a yearly summary of all taxes linked to your PAN. Taking a few minutes to review it before filing your ITR can save time, money and stress. It ensures your tax return is accurate and compliant.

Helpful official links:
Income Tax Portal: https://www.incometax.gov.in
TRACES Portal: https://tdscpc.gov.in
Help page: https://www.incometax.gov.in/iec/foportal/help/tds