Introduction to Form 26AS/Annual Tax Statement

Income Tax Department facilitates a PAN holder to view its Tax Credit Statement (Form 26AS/Annual Tax Statement) online.

Form 26AS/Annual Tax Statement contains:

Assessment Year 2023-24 onwards	Up to Assessment Year 2022-23
PART-I - Details of Tax Deducted at Source	PART A - Details of Tax Deducted at Source
PART-II-Details of Tax Deducted at Source for 15G / 15H	PART A1 - Details of Tax Deducted at Source for 15G / 15H
PART-III-Details of Transactions under Proviso to section 194B/First Proviso to sub-section (1) of section 194R/ Proviso to sub-section(1) of section 194S	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)
PART-IV -Details of Tax Deducted at Source u/s 194IA/ 194IB / 194M/ 194S (For Seller/Landlord of Property/Contractors or Professionals/ Seller of Virtual Digital Asset)	PART B - Details of Tax Collected at Source
PART-V-Details of Transactions under Proviso to sub-section(1) of section 194S as per Form-26QE (For Seller of Virtual Digital Asset)
PART-VI-Details of Tax Collected at Source	PART C - Details of Tax Paid (other than TDS or TCS)
PART-VII - Details of Paid Refund (For which source is CPC TDS. For other details refer AIS at E-filing portal)	PART D - Details of Paid Refund
PART-VIII-Details of Tax Deducted at Source u/s 194IA/ 194IB /194M/194S (For Buyer/Tenant of Property /Person making payment to contractors or Professionals / Buyer of Virtual Digital Asset)	PART E - Details of SFT/AIR Transaction
	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)
	PART G -TDS Defaults (Processing of Statements)
PART-IX-Details of Transactions/Demand Payments under Proviso to sub-section(1) of section 194S as per Form 26QE (For Buyer of Virtual Digital Asset)
PART-X-TDS/TCS Defaults (Processing of Statements)	PART H - Details of Turnover as per GSTR-3B

Tax Credit Statement (Form 26AS/Annual Tax Statement) is generated when valid PAN is reported in the TDS/TCS statements.
Form 26AS/Annual Tax Statement can be viewed / accessed in three ways:

On TRACES
- Tax Payers can register on TRACES and login to their account to view Form 26AS/Annual Tax Statement from assessment year 2009-10 onwards. Registration on TRACES is free of cost. Click here to know more on how to register on TRACES.

From Income Tax e-filing website - https://www.incometax.gov.in
- Tax Payers registered on the e-filing portal can login and view Form 26AS/Annual Tax Statement by selecting Income Tax Returns under e-File tab. The facility is available free of cost.
- To register as new user, click on ‘Register Yourself’ on the portal. The registration process is user-friendly and takes minimal time.

From banking website through net banking facility
This facility is available to a PAN holder having net banking account with any of authorised banks. View of Form 26AS/Annual Tax Statement is available only if the PAN is mapped to that particular account. The facility is available free of cost. Login to your bank's internet banking website and click on the option provided to view Form 26AS/Annual Tax Statement. If you are unable to view this option or unable to view Form 26AS/Annual Tax Statement, please connect with your bank to check if your PAN has been mapped correctly to your banking account.

List of banks registered with TRACES for providing view of Tax Credit Statement (Form 26AS/Annual Tax Statement)