Form 26AS is the statement which provide the details of tax deducted (TDS) and tax collected (TCS), advance tax and self-assessment tax paid also contain details of regular assessment tax deposited by the taxpayers. Further, High-value Transactions in respect of immovable property, shares and mutual funds also covered in this statement. This statement is presented yearly, which reflects the transaction of the concerned year.
Part | Description |
Part A | Details of Tax Deducted at Source
Part A1: Details of Tax Deducted at Source for 15G/15H Part A2: Details of Tax Deducted at Source on sale of Immovable Property u/s 194-IA or TDS on Rent of Property u/s 194-IB (For seller or Landlord of Property) |
Part B | Details of Tax Collected at Source |
Part C | Details of Tax Paid (Other than TDS or TCS) |
Part D | Details of Paid Refund |
Part E | Details of AIR (Annual Information Return) Transaction [high value financial transactions will be covered in this part] |
Part F | Details of Tax Deducted at Source on sale of Immovable Property u/s194-IA or TDS on Rent of Property u/s 194-IB (For Buyer or Tenant of Property) |
Part G | TDS Defaults (Processing of Statements) [here only defaults relate to processing of statements will be covered, the demand raised by the respective Assessing Officers will not covered under this part] |
Step 1 | Logon to the ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in |
Step 2 | Go to the ‘My Account’ menu located at upper-left side of the page and click on ‘View Form 26 AS (Tax Credit)’ , User is redirected to TDS-CPC Portal |
Step 3 | View the disclaimer and click on ‘Confirm’. Further, agree the acceptance of usage and click on ‘Proceed’ |
Step 4 | Click ‘View Tax Credit (Form 26AS)’ |
Step 5 | Select the ‘Assessment Year’ and ‘View type’ (HTML, Text or PDF) |
Step 6 | Click ‘View / Download’ |
(Republished with Amendments)