TDS · Glossary

Form 26AS

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

Updated 2026-10-08Source: Income-tax Act · CGST Act · CBDT/CBIC

What it means

Form 26AS, issued under Section 285BB read with Rule 114-I 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.

From Tax Year 2026-27, Form 26AS is renamed **Form 168** under the Income-tax Act 2025 — Rule 114-I becomes Rule 245, and Section 285BB becomes Section 510. CBDT confirmed the mapping as "Form No. 168 (Earlier Form No. 26 AS)", treating 26AS and AIS as the same statement. Deductions that used to cite 194J now cite Section 393(1) with a Table Sl. No. reference (no 4-digit payment code has been notified). Note the timing: the new section numbers apply to TDS on amounts your client paid or credited on or after 1 April 2026 (whichever happened first), and the statement becomes Form 168 from Tax Year 2026-27, filed in 2027 — the return you file for FY2025-26 still uses Form 26AS and the old section numbers.

A worked example

Priya pulls her 26AS in July 2026, before filing her FY 2025-26 return. It shows Rs. 30,000 TDS from Client A (under 194J) and Rs. 5,000 from Client B — these are the amounts she claims in the TDS schedule of that return. For tax year 2026-27 the same statement is Form 168, and Client A’s deduction would cite s.393(1) Sl. 6(iii) instead of 194J.

If a deduction is missing from 26AS but you hold the client’s certificate, the certificate is your evidence: use it to get the client to file a correction statement, because credit is normally allowed only once the deduction shows in 26AS (Form 168 from tax year 2026-27). Keep certificates and records for at least six years; reassessment can reach back three years, or five where escaped income is Rs. 50 lakh or more.

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FAQ

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.

Going deeper: Your Form 16A and Your 26AS Don't Match — Which One Wins? — 8 min read.

Look up the details

TDS rates & sections — 194J, 194C, 194O and more.
All 28 terms — the full glossary, by category.

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Sources

Income-tax entries cite the Income-tax Act 1961, which governs FY 2025–26 (the return filed in 2026); from tax year 2026–27 the Income-tax Act 2025 applies, with new section numbers shown where we give them. GST law is unchanged. General information, not tax advice; verify with your CA before you file.

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