Form 26AS — Tax Credit Statement Guide 2026-27
Updated: 3 June 2026 | TRACES Portal | TDS + Advance Tax + Refund History
Form 26AS is your Annual Tax Credit Statement — issued by TRACES and linked to your PAN. It shows all TDS deducted (by employer, bank, tenants), TCS collected, advance tax paid, self-assessment tax, and refunds issued. Always cross-check Form 26AS with AIS before filing your ITR. Any TDS not in 26AS cannot be claimed.
26AS = Your tax ledger
Everything credited to your PAN as tax appears in Form 26AS.
If TDS is deducted but not in 26AS — your employer hasn't deposited it. Follow up immediately.
If TDS is deducted but not in 26AS — your employer hasn't deposited it. Follow up immediately.
What Form 26AS Contains
| Part | Content | Where it comes from |
|---|---|---|
| Part A | TDS deducted on income (salary, FD interest, rent, etc.) | Employer, banks, tenants, TRACES |
| Part A1 | TDS deducted but no PAN (shown at higher rate) | Deductors with wrong PAN |
| Part A2 | TDS on sale of immovable property (194IA), rent (194IB) | Property buyer, tenant |
| Part B | TCS (Tax Collected at Source) | Sellers/collectors (e.g., car dealers, forex) |
| Part C | Tax paid — advance tax, self-assessment tax, demand payment | Income Tax Department |
| Part D | Tax refund issued (if any) | Income Tax Department |
| Part F | TDS by individual/HUF on property purchase (194IA) / rent (194IB) | Buyer/tenant |
| Part G | TDS on sale of immovable property (default / demand) | Assessing Officer |
How to Download Form 26AS — Step by Step
- Login to Income Tax PortalVisit incometax.gov.in → Login with PAN + password (or Aadhaar OTP)
- Navigate to Form 26ASe-File → Income Tax Returns → View Form 26AS. You'll be redirected to TRACES portal.
- Select Assessment YearChoose the year — e.g., Assessment Year 2026-27 for Tax Year 2026-27. Select "View" or "Download".
- Download in desired formatHTML (view online), PDF (download), or Text (for software). PDF may be password-protected with your DOB (DDMMYYYY).
- Reconcile with Form 16 / AISMatch TDS entries with Form 16 (salary) and Form 16A (other). Check AIS for any additional information not in 26AS.
Frequently Asked Questions
What is Form 26AS and what does it show?
Form 26AS is your Annual Tax Credit Statement showing: TDS deducted by employers/banks/others, TCS collected, advance tax and self-assessment tax paid, tax refunds issued, and high-value financial transactions. It is your official tax credit record maintained by TRACES and is linked to your PAN.
How to download Form 26AS?
Login to incometax.gov.in → e-File → Income Tax Returns → View Form 26AS. You will be redirected to TRACES portal. Select Assessment Year → View/Download. Available in HTML, text, or PDF formats. Alternatively, download from your net banking portal if your bank has TRACES integration.
What is the difference between Form 26AS and AIS?
Form 26AS shows TDS, TCS, and tax payments. AIS (Annual Information Statement) is more comprehensive — includes all 26AS data plus savings interest, dividends, securities transactions, mutual fund purchases, GST turnover, and foreign remittances. AIS replaced 26AS as the primary reference for ITR filing.
What if TDS in Form 26AS does not match Form 16?
Verify with your employer. If employer deducted TDS but did not deposit (or deposited late), it won't appear in 26AS. File complaint with TAN holder (employer). You can claim credit only for TDS shown in 26AS — do not claim amounts not in 26AS, as it will create demand.
How long is data available in Form 26AS?
Form 26AS data is available for current and past assessment years on TRACES portal. Generally data is accessible for up to 7-10 previous years. For older data, you may need to contact your Assessing Officer.
Related Pages
◆ Available in 71 Cities
Form 26as Near You
Expert CA/CS assistance for form 26as across India. Click your city for local details.
→
New Delhi
→
Mumbai
→
Bengaluru (Bangalore)
→
Hyderabad
→
Chennai
→
Kolkata
→
Pune
→
Ahmedabad
→
Noida (UP)
→
Gurgaon (Gurugram)
→
Jaipur
→
Lucknow
→
Chandigarh
→
Surat
→
Kochi (Cochin)
→
Faridabad
→
Ghaziabad
→
Greater Noida
→
Panipat
→
Sonipat
→
Manesar (IMT)
→
Dharuhera
→
Mathura
→
Palwal
→
Agra
→
Kosi Kalan
→
Aligarh
→
Khair
→
Jewar (Noida International Airport)
→
Kanpur
→
Varanasi (Kashi)
→
Prayagraj (Allahabad)
→
Meerut
→
Bareilly
→
Moradabad
→
Gorakhpur
→
Firozabad
→
Saharanpur
→
Muzaffarnagar
→
Bulandshahr
→
Hapur
→
Karnal
→
Kurukshetra
→
Ambala
→
Hisar
→
Rohtak
→
Yamunanagar
→
Rewari
→
Bhiwani
→
Jodhpur
→
Udaipur
→
Kota
→
Ajmer
→
Bikaner
→
Ludhiana
→
Amritsar
→
Jalandhar
→
Patiala
→
Mohali (SAS Nagar)
→
Bathinda
→
Dehradun
→
Haridwar
→
Rudrapur
→
Shimla
→
Solan (Baddi-Barotiwala-Nalagarh)
→
Bhopal
→
Indore
→
Gwalior
→
Jammu
→
Srinagar
→
Panchkula