Annual Tax Statement
Auto-generated tax credit statement showing all TDS, TCS, and tax payments under your PAN.
Who files
Auto-generated by IT Department; viewed by every PAN holder.
Due date
Updated continuously through the year
Penalty
No penalty for not viewing — but mismatches with ITR cause notices.
Filed on
incometax.gov.in (under e-File → View Form 26AS)
Form 26AS is auto-generated by the IT Department for every PAN holder. It shows TDS deducted by every deductor (employer, banks, tenants), TCS collected, advance tax paid, self-assessment tax, refunds issued, high-value transactions reported under SFT (Statement of Financial Transactions). Cross-checked against AIS and TIS during ITR filing.
Part A: TDS deducted (by all deductors)
Part B: TCS collected
Part C: Tax paid by you (advance + self-assessment)
Part D: Refunds received
Part E: SFT (high-value transactions)
Part F: TDS on property sale (Section 194-IA)
Part G: TDS defaults
AIS is broader — includes salary, interest, dividends, share trades, foreign remittances, GST turnover. 26AS focuses on TDS / TCS / tax payments. Both should be reviewed before ITR.
Contact the deductor — they must file a correction TDS return. Once corrected, your 26AS updates within 7-10 days.