Official consolidated annual tax credit statement on TRACES showing TDS deducted, TCS, advance tax, self-assessment tax, and high-value transactions
If TDS deducted by your employer or bank is missing in Form 26AS, the tax department will reject your refund claim and issue a tax demand notice under Section 143(1).
đĄ Form 26AS is your statutory annual tax passbook maintained by the Income Tax Department on TRACES. It provides conclusive evidence of all Tax Deducted at Source (TDS), Tax Collected at Source (TCS), advance tax deposits, and self-assessment tax paid under your PAN. The Income Tax Department matches your ITR claim against Form 26AS before issuing tax refunds.
All three documents are critical for tax compliance, but each serves a distinct legal and operational function.
| Parameter | Form 26AS | Annual Information Statement (AIS) | Form 16 |
|---|---|---|---|
| Governing Rule / Authority | Rule 31AB of Income-tax Rules (TRACES) | Section 285BB & Rule 114-I (Income Tax Department) | Section 203 & Rule 31 (Employer issued) |
| Scope of Information | TDS, TCS, advance tax, self-assessment tax, refunds paid | Comprehensive ledger: stock trades, mutual funds, dividends, savings interest, foreign remittances | Salary earnings, perquisites, Chapter VI-A deductions, net taxable pay |
| Legal Standing in Assessment | Conclusive evidence of tax deposited into the government treasury | Informational feedback mechanism for tax compliance and audit | Employer certificate of salary deduction |
| How Often Updated | Quarterly after deductors file TDS returns | Continuously updated as reporting entities submit data | Annually, issued by employer on or before June 15 |
Instant online display and PDF/HTML download 24x7 via the Income Tax e-Filing portal or net banking credentials.
100% Free of charge on official government portals (no service fee or portal charge).
Any individual, Hindu Undivided Family (HUF), partnership firm, LLP, or company possessing an active 10-character Permanent Account Number (PAN).
Every taxpayer filing an Income Tax Return (ITR) in India, including salaried employees, professionals, business owners, and senior citizens receiving bank interest, to verify that taxes deducted or paid have been credited to their PAN with the Central Government.
Visit incometax.gov.in, click 'Login', enter your 10-character PAN as User ID, confirm your secure access message, and enter your password.
On the dashboard, click on the top menu: 'e-File' â 'Income Tax Returns' â 'View Form 26AS'. Review the external disclaimer and click 'Confirm'.
You will be redirected securely without re-login to tdscpc.gov.in. Accept the usage declaration checkbox and click 'Proceed'.
Click the hyperlink 'View Tax Credit (Form 26AS / Annual Tax Statement)' located at the bottom of the TRACES landing screen.
Choose the relevant Assessment Year (e.g., 2026-27 for FY 2025-26), select 'View As' (HTML to view on screen, or Text), and click 'View / Download'. To save an official copy, click 'Export as PDF'.
Taxpayers cannot directly alter Form 26AS. Revisions must be initiated by the deductor (employer, bank, or buyer) who deposited the tax.
Compare your salary slip (Form 16) or interest certificate (Form 16A) with Form 26AS Part A/Part A1 to find the missing quarterly entry.
Email the payroll or accounts department of the deductor with your PAN, TDS deduction amount, challan date, and deduction certificate.
The deductor must submit a revised quarterly TDS return (Form 24Q for salary, Form 26Q for non-salary, Form 26QB for property) rectifying the PAN or amount.
Once the Income Tax CPC processes the correction (usually within 7-10 business days), the updated tax credit reflects in your Form 26AS.
Over 35 major Indian scheduled commercial banks (including SBI, HDFC, ICICI, Axis, PNB, and Canara Bank) provide single-click Form 26AS access without requiring e-Filing portal login passwords.
Sign in to your bank's retail internet banking portal using your customer ID and password/OTP.
Go to 'Tax Services', 'e-Tax', or 'Request Services' and select 'View Form 26AS' or 'Tax Credit Statement'.
Your registered PAN is automatically populated. Confirm the authorization consent to redirect to the TRACES portal.
On TRACES, select the Assessment Year and download the statement in PDF or text format.
Use these practical steps to troubleshoot typical Form 26AS errors before filing your taxes.
| Issue Encountered | Probable Root Cause | Recommended Corrective Action |
|---|---|---|
| TDS deducted from salary not reflected in 26AS | Has your employer filed the Q4 return (due 31st May)? | Check Form 16 Part A against 26AS. If employer missed filing or entered an incorrect PAN, demand a revised TDS return submission. |
| Bank FD interest TDS credited to wrong PAN | Check branch KYC records and interest certificate Form 16A | Submit physical PAN card copy to the home bank branch and request an electronic TDS revision under Section 194A. |
| TRACES site shows 'Error: Session Expired' or blank screen | Browser popup blocker or outdated cookies | Allow popups for tdscpc.gov.in, clear browser cache, or access directly via Net Banking without using the e-Filing portal. |
| Self-assessment tax paid via Challan 280 not appearing in Part C | Time elapsed since online challan payment | Inter-bank clearing takes 3 to 5 banking days. Ensure BSR code, challan serial number, and payment date match the e-Pay Tax receipt. |
The password is your Date of Birth in DDMMYYYY format with no spaces or symbols. For example, if your birth date is 5th March 1988, enter 05031988. For non-individual entities like companies or firms, enter the Date of Incorporation in the same format.
No. Under the computerized Centralized Processing Center (CPC) system, tax credit is allowed strictly based on entries validated in Form 26AS. If you claim an amount not reflected in 26AS, CPC will disallow the credit and issue a tax notice under Section 143(1) demanding the differential tax plus interest.
Form 26AS is organized into distinct sections: Part A (TDS on salary and interest), Part A1 (TDS on Form 15G/15H), Part A2 (TDS on sale of property under Sec 194-IA), Part B (Tax Collected at Source - TCS), Part C (Advance tax and self-assessment tax paid), Part D (Tax refunds issued), Part E (SFT high-value financial transactions), and Part G (TDS defaults).
Form 26AS is updated every quarter after reporting entities submit their statutory TDS/TCS statements. The official quarterly filing deadlines are 31 July (Q1: Apr-Jun), 31 October (Q2: Jul-Sep), 31 January (Q3: Oct-Dec), and 31 May (Q4: Jan-Mar). Updates usually reflect within 7 working days after filing.
Form 26AS and AIS coexist. While AIS provides a broader view of financial activities (stocks, dividends, foreign trips), Form 26AS remains the primary statutory statement under Rule 31AB for verifying actual tax deducted, collected, and deposited into government accounts.
Statutory rule governing the preparation and delivery of Statement of Tax Credit under Form 26AS.
Checked on November 4, 2026
View Reference Document âOfficial operational instructions for PAN holders viewing and exporting tax credit records.
Checked on November 4, 2026
View Reference Document â
How to file your ITR on the e-Filing portal: choosing ITR-1, ITR-2, ITR-3 or ITR-4, AY 2026-27 due dates (including the extension for audit cases), belated, revised and updated returns, the 30-day e-verification rule, and downloading the ITR-V acknowledgement.
The yearly salary TDS certificate from your employer: what Part A and Part B show, the 15 June deadline, why employees cannot download it from TRACES, how to check it against Form 26AS/AIS, and the switch to Form 130 from tax year 2026-27.
How to pay advance tax, self-assessment tax or a tax demand online through e-Pay Tax on the Income Tax e-Filing portal (the replacement for the old ITNS 280 challan), download the challan receipt with CIN, and correct a wrong assessment year or payment type.
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Comprehensive digital financial ledger under Rule 114-I showing stock trades, mutual funds, dividends, interest, crypto, and real estate transactions with feedback facility
Standardized statutory correction form and digital workflow governed under the Employees' Provident Fund Scheme, 1952 and EPFO SOP 2023, submitted jointly by employee and employer via the unified member portal to correct Member Name, Date of Birth, Date of Joining, Date of Leaving, and Father's Name across Universal Account Number (UAN) records
State tax registration for professionals and employees
Form 26AS is generated by the Centralized Processing Cell (TDS) under Rule 31AB of the Income-tax Rules. It is accessed free of charge via the Income Tax e-Filing portal or internet banking.
Open TRACES Portal (TDS CPC) â