Form 26AS: Meaning, Download, TDS Verification and Common Mismatches – myITreturn Help Center

Unable to complete your ITR filing?

Connect with our team on WhatsApp for tax expert assistance

Purpose: Verification of tax credits and tax records
Access: Income-tax e-Filing portal and TRACES

Form 26AS is the annual tax statement linked to a PAN. It is used primarily to verify TDS, TCS, advance tax, self-assessment tax, refunds and other tax information reported to the Income Tax Department.

Form 26AS is not an income computation. A credit appearing in the statement does not determine the correct taxable income, and genuine income must still be reported even if no entry appears.

What Should You Verify?

TDS on salary, interest, rent, property sale, professional fees and other income.
TCS collected on specified transactions.
Advance-tax and self-assessment-tax challans.
Refunds issued during the year.
PAN, deductor TAN, section code, amount paid and tax deducted.

How to Download Form 26AS

Log in to the Income-tax e-Filing portal.
Open the service for viewing Form 26AS.
Confirm redirection to the TRACES website.
Select the relevant assessment year.
Choose HTML, text or PDF format and download the statement.

Match It with TDS Certificates

Transaction	Supporting certificate or record
Salary	Form 16 from employer
Interest, contractor fees and other regular TDS	Form 16A
Sale of immovable property	Form 16B
High-value rent under section 194-IB	Form 16C
Payments under section 194M	Form 16D
Advance/self-assessment tax	Challan receipt and e-Pay Tax history

Common Mismatches and Corrections

Mismatch	Corrective action
TDS deducted but not visible	Ask the deductor to file or revise the TDS statement and verify the PAN.
Wrong PAN or amount	The deductor must correct the TDS statement. The taxpayer cannot directly edit Form 26AS.
Tax challan missing	Check challan number, PAN, amount and assessment year. Use the portal’s challan-correction service where available or contact the jurisdictional authority for fields not correctable online.
Credit claimed in wrong assessment year	Correct the return or challan mapping, depending on the source of the error.
Mismatch after processing	Where appropriate, file a revised return before processing or a rectification request after an eligible intimation.

Do not claim unsupported credit. Tax credit in the ITR is generally restricted to the amount available in the Department’s records. Resolve the reporting error before relying on a missing credit.

Tax Credit Mismatch Service

The e-Filing portal provides a Tax Credit Mismatch service to compare tax credit claimed in a filed ITR with the amount available in Form 26AS. This helps identify whether the mismatch relates to TDS/TCS or a tax-payment challan.

Form 26AS and AIS

Use Form 26AS mainly for tax-credit verification and AIS/TIS for broader transaction and income reconciliation. The two statements should be reviewed together with Form 16, bank statements, broker reports and other records.

Before filing: Resolve large TDS or challan mismatches, but do not delay reporting the correct income merely because the deductor has not yet corrected its statement.

For Assisted Service, please WhatsApp us on +91-9320546101 or raise a support ticket here