Form 26AS Download is an important process for taxpayers who want to check their tax-related information before filing an Income Tax Return (ITR). Form 26AS is an annual tax statement associated with a taxpayer’s PAN and contains important tax-credit information.
The Income Tax Department currently provides access to View Form 26AS through the e-Filing portal. After logging in, taxpayers can go to e-File → Income Tax Return → View Form 26AS, which takes them to the relevant tax-credit service.
Form 26AS is particularly useful for checking whether TDS and TCS information has been correctly reported against your PAN. It can also help identify tax-credit discrepancies before you submit your ITR.
For example, if your employer deducted ₹35,000 as TDS from your salary, you can check your Form 26AS to verify whether the corresponding tax credit has been reported.
What Is Form 26AS?
Form 26AS is an annual tax statement associated with a taxpayer’s PAN.
It is used to check tax-related information reported against the taxpayer. Depending on the applicable period and information available, Form 26AS can contain information relating to:
- Tax Deducted at Source (TDS)
- Tax Collected at Source (TCS)
- Certain tax payments
- Other tax-credit information
- Certain reported financial information
The Income Tax Department’s current guidance states that from Assessment Year 2023-24 onwards, Form 26AS available on TRACES primarily displays TDS/TCS-related data, while broader taxpayer information is available through AIS.
Therefore, Form 26AS should not be confused with the Annual Information Statement (AIS).
If you want to understand the broader information available in AIS, you can read AIS Income Tax.
Why Is Form 26AS Important?
Form 26AS is useful because it helps taxpayers verify tax credits before filing their ITR.
For example, suppose you received a salary during the financial year and your employer deducted TDS.
Your records may show:
| Particular | Amount |
|---|---|
| Salary | ₹7,50,000 |
| TDS deducted by employer | ₹32,000 |
Before filing your return, you should check whether the ₹32,000 TDS is correctly reflected in the available tax records.
You should also compare the information with:
- Form 16
- Form 16A, where applicable
- Form 26AS
- AIS
- Bank statements
- Other relevant financial records
The Income Tax Department itself advises taxpayers to download AIS and Form 26AS and check actual TDS, TCS and tax paid before filing the return.
Form 26AS Download Online: Step-by-Step Process
You can access Form 26AS online through the Income Tax e-Filing portal.
Step 1: Visit the Income Tax e-Filing Portal
Open the official Income Tax e-Filing portal and click on the login option.
You will need your registered e-Filing credentials to access your account.
Step 2: Log In to Your Account
Enter your applicable login credentials and complete the required authentication.
After successful login, you will reach your e-Filing dashboard.
Step 3: Open the e-File Menu
From the dashboard, select e-File.
The e-Filing portal provides various options under this menu for filing returns, viewing returns and accessing related services.
Step 4: Select Income Tax Return
Under the e-File menu, select:
Income Tax Return
Step 5: Select View Form 26AS
Choose:
View Form 26AS
The Income Tax Department’s current user guidance confirms the route:
Login → e-File → Income Tax Return → View Form 26AS.
The service then takes you to the tax-credit statement facility.
Step 6: Review Your Form 26AS
Once the Form 26AS service opens, select the relevant financial year or assessment year where applicable and review the information available against your PAN.
Check the details carefully before using the information while filing your ITR.
How to Download Form 26AS as a PDF
After opening Form 26AS, the available tax statement can generally be viewed through the linked tax-credit service.
Depending on the interface and options available, you may be able to use the relevant download or print option to save a copy for your records.
Keeping a copy can be useful when:
- Filing your ITR
- Checking TDS
- Checking TCS
- Reconciling Form 16
- Investigating a tax-credit mismatch
- Maintaining tax records
The Income Tax Department’s older official guidance also describes Form 26AS as a statement containing details of taxes deducted, collected and paid during the financial year and provides the process for accessing it through the e-Filing portal.
What Information Can You Check in Form 26AS?
The information displayed can depend on the applicable period and reporting information.
Important tax-related details may include:
TDS Information
TDS means Tax Deducted at Source.
For example, if your employer deducts tax from your salary, the corresponding TDS information can be checked against your tax records.
TDS can also be deducted from certain non-salary payments.
TCS Information
TCS means Tax Collected at Source.
If TCS is collected from you under an applicable provision, the relevant information can be reflected in the tax statement.
Tax Payments
Certain tax payments may also be relevant when reconciling your tax records.
For example, taxpayers who make advance tax or self-assessment tax payments should keep their challan details and compare the relevant information with their tax records.
Other Tax-Related Information
Depending on the applicable period and system, Form 26AS may contain other tax-related information.
The Income Tax Department’s tax-credit mismatch guidance lists items such as TDS, TCS, advance tax, self-assessment tax, regular assessment tax, refund information, certain SFT information, TDS defaults and demand/refund information.
However, taxpayers should distinguish this from the current scope of Form 26AS from AY 2023-24 onwards, where the Income Tax Department states that the statement available through TRACES displays TDS/TCS-related data, while broader information is available in AIS.
Form 26AS and AIS: What Is the Difference?
Form 26AS and AIS are related but they are not the same.
Form 26AS
Form 26AS is primarily useful for checking TDS and TCS-related information under the current system.
AIS
AIS stands for Annual Information Statement and provides a broader view of information available with the Income Tax Department.
AIS can include:
- TDS
- TCS
- SFT information
- Tax payments
- Demand/refund information
- Other reported information
The Income Tax Department specifically states that from AY 2023-24 onwards, Form 26AS on TRACES displays only TDS/TCS-related data, while other taxpayer information is available in AIS.
For a detailed comparison, read AIS vs Form 26AS.
Form 26AS vs Form 16
Form 26AS and Form 16 are also different documents.
Form 16 is issued by an employer to an employee and provides salary-related information along with TDS details.
Form 26AS is a tax statement associated with the taxpayer’s PAN and is useful for checking tax-credit information.
For example:
| Document | Main Purpose |
|---|---|
| Form 16 | Salary and salary TDS information |
| Form 16A | TDS on certain non-salary income |
| Form 26AS | Primarily TDS/TCS-related tax information |
| AIS | Broader reported financial and tax information |
You can read What Is Form 16 for a detailed explanation of Form 16.
What Should You Check After Form 26AS Download?
Simply downloading Form 26AS is not enough.
You should carefully compare the information with your other tax records.
Check Your TDS
Compare the TDS shown in Form 26AS with:
- Form 16
- Form 16A
- Salary records
- Other TDS certificates
If the amount is different, investigate the discrepancy before filing your return.
Check TCS
If you have TCS applicable to your transactions, verify the amount against your records.
Check Tax Payments
If you paid advance tax or self-assessment tax, check your challan details and ensure the relevant tax payment has been correctly accounted for.
Check Your PAN
Make sure the tax information relates to the correct PAN.
A PAN-related error can create problems when claiming tax credit.
Compare With AIS
You should also check AIS because it contains broader information.
The Income Tax Department recommends checking both AIS and Form 26AS before filing an ITR.
What If TDS Is Not Showing in Form 26AS?
Sometimes taxpayers find that TDS deducted from their income is not appearing in Form 26AS.
For example, suppose your Form 16 shows:
TDS deducted: ₹25,000
But the relevant tax credit is not appearing correctly in Form 26AS.
Do not immediately claim a different amount without investigating the issue.
First:
- Check Form 16 or Form 16A.
- Check the PAN mentioned in the TDS records.
- Check whether the deductor has deposited the TDS.
- Check whether the deductor has filed the applicable TDS statement.
- Contact the employer or deductor if required.
- Recheck Form 26AS after the reporting issue is corrected.
The Income Tax Department states that where there is a TDS mismatch, the taxpayer should inform the employer or deductor responsible for deducting TDS, and the deductor may need to file a revised TDS statement.
You can also read TDS Credit Not Showing for more information.
What If Form 26AS Shows Less TDS Than Form 16?
This is a common situation that should be investigated before filing.
Suppose:
Form 16: ₹40,000 TDS
Form 26AS: ₹32,000 TDS
There is an ₹8,000 difference.
Do not simply enter ₹40,000 as tax credit without checking the records.
Possible reasons may include:
- Deductor reporting issue
- Incorrect PAN details
- TDS statement not updated
- Correction statement pending
- Timing difference in reporting
The taxpayer should coordinate with the employer or deductor where appropriate.
The Income Tax Department states that tax credit claimed in the ITR is restricted to the amount reflected in Form 26AS in the relevant context.
Can Form 26AS Be Downloaded Without Filing an ITR?
Yes.
You do not need to file an ITR simply to view Form 26AS.
A registered taxpayer can log in to the Income Tax e-Filing portal and access the View Form 26AS service. The service is provided for viewing tax-credit information and is separate from actually filing an income tax return.
Is Form 26AS Available for Every Financial Year?
Form 26AS information can be viewed for the applicable financial years available through the tax-credit system.
When checking older tax records, select the relevant financial year carefully.
Do not confuse:
Financial Year (FY) with Assessment Year (AY).
For example:
| Financial Year | Assessment Year |
|---|---|
| FY 2024-25 | AY 2025-26 |
| FY 2025-26 | AY 2026-27 |
| FY 2026-27 | AY 2027-28 |
Always select the period corresponding to the income and tax information you are checking.
Form 26AS Download for ITR Filing
Before filing your ITR, you should ideally keep the following records ready:
- PAN
- Aadhaar, where relevant
- Form 16
- Form 16A, where applicable
- Form 26AS
- AIS
- Bank statements
- Interest certificates
- Investment statements
- Capital-gain records, where applicable
- Tax-payment challans
- Other income records
The Income Tax Department specifically advises taxpayers to download AIS and Form 26AS and reconcile actual TDS, TCS and tax paid before filing the return.
For a detailed document list, see ITR Filing Documents.
Common Mistakes While Downloading and Checking Form 26AS
Selecting the Wrong Financial Year
Always select the financial year corresponding to the income you are checking.
Checking Only Form 26AS
Form 26AS is important, but AIS contains broader information.
Ignoring Form 16
For salaried taxpayers, Form 16 should be reconciled with Form 26AS.
Claiming TDS Without Checking the Tax Credit
Do not assume that every amount deducted by a payer has already been reflected correctly.
Ignoring a Mismatch
If Form 16, Form 26AS and AIS show different information, investigate the difference before submitting your return.
Assuming Missing TDS Means No Tax Was Deducted
A reporting delay or correction may be involved. Check with the deductor when necessary.
Confusing Form 26AS With AIS
Although both are useful for ITR preparation, their current scope is different.
Form 26AS Download Checklist
Before completing your tax reconciliation, use this checklist:
- Log in to the Income Tax e-Filing portal
- Open the e-File menu
- Select Income Tax Return
- Select View Form 26AS
- Open the tax-credit statement
- Select the correct financial year
- Check TDS
- Check TCS
- Check applicable tax payments
- Compare TDS with Form 16
- Compare non-salary TDS with Form 16A
- Check AIS
- Compare information with bank and financial records
- Investigate discrepancies
- Contact the deductor if required
- Keep a copy of the relevant records for your tax files
Conclusion
Form 26AS Download is an important step in preparing and checking your Income Tax Return. The statement helps taxpayers verify tax-related information associated with their PAN, particularly TDS and TCS information under the current system.
To access it, log in to the Income Tax e-Filing portal and follow:
e-File → Income Tax Return → View Form 26AS.
After downloading or viewing Form 26AS, do not rely on it alone. Compare the information with Form 16, Form 16A, AIS, bank statements and other relevant records. If you find a mismatch, investigate it before filing your ITR.
For more practical guides on Income Tax, PAN, ITR and government services, visit Sarkari Bakery.
Frequently Asked Questions About Form 26AS Download
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