Form 26AS Tax Credit Statement: Download, Structure & Mismatch Resolution

फॉर्म 26AS टैक्स क्रेडिट विवरण गाइड

Comprehensive guide to Form 26AS under Section 203AA of the Income Tax Act: consolidated annual tax passbook showing all TDS deducted on your PAN, TCS collected, Advance Tax paid, Self-Assessment Tax payments, and income tax refunds.

Written by: Author Profile

Direct Tax & CA Review Panel

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Published: 1st April 2026•Last Updated: 15th August 2026•Last Reviewed: 15th August 2026

Key Statutory Highlights (FY 2026-27 (AY 2027-28))

Part A: Details of Tax Deducted at Source (TDS) on salary, interest, and vendor contracts.

Part A1: Details of TDS for 15G/15H (transactions where no tax was deducted).

Part B: Details of Tax Collected at Source (TCS) on foreign remittances, car purchases (>₹10L), or scrap sales.

Part C: Details of Advance Tax and Self-Assessment Tax paid directly by taxpayer via Challan 280.

Part D: Details of Income Tax Refunds received with interest u/s 244A and refund payment dates.

Mismatch Resolution: If TDS is missing, request deductor to file a TDS Correction Return with your correct PAN.

Who is Eligible & When Does it Apply?

Applicability #1

All individual taxpayers, HUFs, firms, and companies holding a valid Indian PAN.

Step-by-Step Procedure & Compliance Roadmap

Log in to Income Tax Portal

Visit eportal.incometax.gov.in and log in with PAN.

Navigate to 'View Form 26AS'

Go to e-File -> Income Tax Returns -> View Form 26AS. Click confirm to redirect to TRACES.

Select Assessment Year & View Format

Choose relevant Assessment Year and select 'HTML' to view on screen or 'PDF' to download.

Verify Total Tax Credits Against Books

Check that all TDS deductions match your Form 16, Form 16A, and salary payslips.

Mandatory Documents Checklist

PAN Card, Income Tax e-filing login credentials, Form 16 / 16A certificates

Common Mistakes & Compliance Risks to Avoid

•Filing ITR with TDS claimed that is not reflected in Form 26AS (leads to automated demand in Section 143(1) intimation).

Frequently Asked Questions

Why is my TDS not showing in Form 26AS?

TDS may not reflect if: (1) Deductor has not yet filed their quarterly TDS return, (2) Deductor made a typo in entering your PAN, or (3) Deductor failed to deposit the deducted tax with the government.

Interactive Tax Calculators

TDS Calculator

Related Tax Knowledge

Annual Information Statement (AIS)Taxpayer Information Summary (TIS)

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🛡️ Educational Disclaimer: FinSetu India is an independent educational guidance and calculation platform. Content is published for general citizen awareness based on applicable laws as of FY 2026-27 (AY 2027-28). We do not provide personalized legal/tax advice or file returns directly. Verify current applicable rules on official portals or consult a qualified Chartered Accountant / Tax Lawyer.