How often does 26AS update?

Continuously, as deductors file or revise their quarterly Form 26Q returns. Q1 (Apr–Jun) deductions appear only after the 31 July quarterly filing deadline — don't panic if June TDS is absent on 10 July. Wait until early August before chasing the client.

What if my TDS is in 26AS but the deductor wrote the wrong PAN?

You can't claim it. The credit went to whoever's PAN is on the deduction. Get the deductor to file a correction return (Form 26Q-revised) with your PAN — only then will it move to your 26AS.

TDS · Glossary

Form 26AS

Consolidated annual tax statement showing all TDS, advance tax, and refunds.

Form 26AS, generated under Rule 31AB of the Income Tax Rules, 1962, is the consolidated tax statement maintained by the Income Tax Department, accessible on the e-filing portal. It shows every TDS deduction made on your PAN (from all deductors), every advance tax / self-assessment tax paid, every refund issued, and high-value transactions reported by banks/registrars.

26AS is the source of truth for TDS credit in your ITR — TDS amounts not appearing in 26AS cannot be claimed. Updated continuously as deductors file or revise their quarterly TDS returns (Form 26Q); Q1 (Apr–Jun) deductions typically appear only after the 31 July quarterly deadline.

Worked example

Priya pulls her 26AS on 5 August 2027 (post-Q1 filing deadline of 31 July). It shows Rs. 30,000 TDS from Client A (under 194J) and Rs. 5,000 from Client B — these are the amounts she enters in Schedule TDS2 of her ITR-4.

Practitioner tip

Form 16A from the client trumps a missing 26AS entry — if you have the certificate, you can still claim the TDS at ITR. Keep certificates for 7 years (matches the Section 149 audit limitation period).

Frequently asked

How often does 26AS update?: Continuously, as deductors file or revise their quarterly Form 26Q returns. Q1 (Apr–Jun) deductions appear only after the 31 July quarterly filing deadline — don't panic if June TDS is absent on 10 July. Wait until early August before chasing the client.
What if my TDS is in 26AS but the deductor wrote the wrong PAN?: You can't claim it. The credit went to whoever's PAN is on the deduction. Get the deductor to file a correction return (Form 26Q-revised) with your PAN — only then will it move to your 26AS.

Manage this in HourSlip

Reconcile 26AS TDS automatically in HourSlip →

Form 16A vs 26AS for Freelancers: What's the Difference? →

TDS rates & sections

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Form 16A — TDS certificate issued by deductors for non-salary TDS (e.g., 194J, 194C).
AIS (Annual Information Statement) — Comprehensive annual statement showing all financial transactions reported to the IT department.
TDS (Tax Deducted at Source) — Mechanism where the payer withholds and deposits income tax on the payee's behalf.

Sources

Rule 31AB, Income Tax Rules 1962 — Form 26AS — incometax.gov.in

Frequently asked

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