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What is Tax Credit Statement (Form 26AS)?

A taxpayer pays taxes on the income by way of tax deducted at source (TDS) on salary, quarterly advance tax, self-assessment tax paid at the time of filing income tax return (ITR), etc. But is there an option to find the details of the taxes paid all at one place? 

What is Tax Credit Statement (Form 26AS)?

Tax Credit Statement (Form 26AS) is a consolidated statement of the tax paid / deducted / collected by a taxpayer for an assessment year. It includes tax deducted at source (TDS), tax collected at source (TCS), advance tax paid, self-assessment tax paid, etc. 

How to download Tax Credit Statement (Form 26AS)?

  1. Login to income tax e-filing portal (https://eportal.incometax.gov.in/iec/foservices/#/login).
  2. Go to ‘e-File’, click ‘Income Tax Returns’, then click ‘View Form 26AS’
  3. Click on ‘Confirm’
  4. Tick the checkbox agreeing to the usage and acceptance of Form 16/16A and then click on ‘Proceed’
  5. Click on ‘View Tax Credit (Form 26AS)’
  6. Assessment Year – Select the assessment year for which you wish to view Form 26AS
  7. View as – Select HTML from the dropdown
  8. Click on ‘View or Download’. Now you can view Form 26AS in web page format. If you wish to save it as PDF, click on ‘Export as PDF’.

What are different parts of Tax Credit Statement (Form 26AS)?

  • PART A – Details of Tax Deducted at Source – includes the details of TDS deducted from salary, interest income, pension, etc. 
  • PART A1 – Details of Tax Deducted at Source for 15G / 15H – includes the details of income where Form 15G / 15H is submitted by the taxpayer and hence TDS was not deducted. 
  • PART A2 – Details of Tax Deducted at Source on Sale of Immovable Property u/s 194IA / TDS on Rent of Property u/s 194IB / TDS on payment to resident contractors and professionals u/s 194M (For Seller / Landlord of Property / Payee of resident contractors and professionals) – includes the details of TDS deducted from sale value of immovable property, rental income, income of contractors and professionals.
  • PART B – Details of Tax Collected at Source – includes the details of TCS collected by the seller on sale of goods.
  • PART C – Details of Tax Paid (other than TDS or TCS) – includes the details of advance tax and self-assessment tax paid.
  • Part D – Details of Paid Refund – includes the details of tax refunded by the income tax authorities.
  • Part E - Details of SFT Transaction – includes the details of high value transactions reported by ‘specified persons’ like banks, mutual funds etc.
  • PART F – Details of Tax Deducted at Source on Sale of Immovable Property u/s 194IA / TDS on Rent of Property u/s 194IB / TDS on payment to resident contractors and professionals u/s 194M (For Buyer / Tenant of Property / Payer of resident contractors and professionals) – includes the details of TDS deducted from purchase value of immovable property, rent payments, payments to contactors and professionals.
  • PART G – TDS Defaults (Processing of Statements) – includes defaults relating to processing of statements and does not include demand raised by the respective Assessing Officers.
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