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.

Form 26AS has been divided into totals 7 parts, which are as under:

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]

Tax credit statement Form 26AS

Steps to view or download the Form 26AS:

Step 1 Logon to the ‘e-Filing’ Portal
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)

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January 2021