Form 26AS — TDS, TCS & Tax Credit Statement
Accessed via incometax.gov.in → e-File → Income Tax Returns → View 26AS (or TRACES). Reflects Part A (TDS), Part B (TCS), Part C (advance tax + SAT), Part D (refund), Part E (SFT high-value), Part F (194IA property), Part G (defaults).
- Part A: TDS from salary, interest, etc.
- Part B: TCS on goods sale, car > ₹10L
- Part C: Advance tax + Self Assessment Tax
- Part D: Refund history
- Part E: SFT high-value transactions
Definition
Form 26AS
What is Form 26AS?
Accessed via incometax.gov.in → e-File → Income Tax Returns → View 26AS (or TRACES). Reflects Part A (TDS), Part B (TCS), Part C (advance tax + SAT), Part D (refund), Part E (SFT high-value), Part F (194IA property), Part G (defaults).
Key rules to remember
- Part A: TDS from salary, interest, etc.
- Part B: TCS on goods sale, car > ₹10L
- Part C: Advance tax + Self Assessment Tax
- Part D: Refund history
- Part E: SFT high-value transactions
Worked example
26AS shows ₹1.2L 194J TDS from 5 clients + ₹40k advance tax + ₹8k SAT = ₹1.68L total credit reconciled in ITR-3.
Which ITR form applies
- ITR-1 (Sahaj) — Up to ₹50 lakh total income
- ITR-2 — No upper limit
- ITR-3 — No upper limit
- ITR-4 (Sugam) — 44AD ₹3 Cr (digital) / 44ADA ₹75L / 44AE per vehicle
- ITR-5 — No upper limit
- ITR-6 — No upper limit
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Frequently asked questions
Frequently asked questions
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Related reading
- Form 16 and 16A Difference — Full Comparison (2026)
- Which ITR Form Should You File in 2025? Complete Guide (ITR-1 to ITR-4)
- ITR-1, ITR-2, ITR-3, ITR-4 — Which Form Do You Actually Need to File?
- TDS & TCS Return Due Dates 2026-27 (Q1–Q4 Calendar)
- Which ITR Form Should You File in 2026? (ITR-1 to ITR-7 Explained)
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People also ask
What is Form 16 vs 16A?+
Form 16 is for salary TDS (annual); Form 16A is for non-salary TDS (quarterly).
via TDS Return FilingWhich ITR form is right for me?+
We pick the correct form based on your income heads — salary, business, capital gains, foreign income — and confirm in writing before filing.
via Income Tax Return FilingDo you manage TDS for payroll?+
Yes — monthly TDS, quarterly 24Q/26Q returns and Form 16 generation.
via Compliance ServicesIs EPF withdrawal tax-free?+
Yes if you complete 5 years of continuous service. Earlier withdrawal is taxable and may attract TDS.
via EPF Calculator