# How to Download Form 26AS for FY 2025-26: Complete Step-by-Step CA Guide (All 4 Methods)

The bottom line: Form 26AS aapka Tax Credit Statement hai — basically TDS/TCS deductions ka official record jo Income Tax Department ke paas hai. FY 2025-26 (AY 2026-27) ITR filing ke liye yeh mandatorily reconcile karna padta hai. Download karne ke 4 methods hain: (1) Income Tax e-Filing portal → TRACES, (2) Direct TRACES login, (3) Net banking via 16+ authorized banks (bina portal login ke), aur (4) AIS Mobile App. Password DOB in DDMMYYYY format (e.g., 14011993). HTML view bina password chalti hai. Form 168 ka transition FY 2026-27 se hoga (next year) — abhi FY 2025-26 ke liye Form 26AS hi current form hai under Income Tax Act 1961. Post AY 2023-24, Form 26AS scope reduced ho gaya hai — sirf 4 parts (TDS, TCS, Advance/SAT, Refund) — dividend, MF, property transactions ab AIS mein milte hain. 30 minutes ki reconciliation aapko 2-3 months ke 143(1)(a) notice se bachati hai.

Yeh guide ek practising Chartered Accountant ne likhi hai — Income Tax Department, TRACES portal, aur 6+ saal ki real ITR reconciliation practice ke basis pe. Yeh deliberately ClearTax/Bajaj/Adityabirla se 2x detailed hai — kyunki Form 26AS reconciliation skip karna #1 reason hai automated 143(1)(a) notices ka.

# 🆕 What's New for Form 26AS in 2026

# Change 1 — Form 168 Transition Notice (Coming FY 2026-27)

Important Clarification: Income Tax Act 2025 ke under (Section 510 + Rule 245 of Draft IT Rules 2026), Form 26AS ka naam Form 168 ho jayega. But:

• FY 2025-26 (AY 2026-27) ITR filing ke liye: Still Form 26AS under IT Act 1961
• Form 168 applicable hoga FY 2026-27 (Tax Year 2026-27) onwards — yaani July 2027 mein file hone wale ITR ke liye
• Content aur structure same rahega — sirf naam change

For this article (FY 2025-26 filing): Form 26AS hi reference karein, portal pe bhi "Form 26AS" likha milega.

# Change 2 — Reduced Scope Post AY 2023-24

Earlier Form 26AS mein 9 parts thi (A to I) — including SFT, GST turnover, dividend, MF purchases, property transactions, etc. Post AY 2023-24: Form 26AS scope reduced — sirf 4 parts: - Part A: TDS - Part B: TCS - Part C: Advance Tax / Self-Assessment Tax - Part D: Refunds

Other items (SFT, GSTR turnover, dividend, MF, property, foreign remittances, AEOI): Ab Annual Information Statement (AIS) mein move ho gaye hain.

# Change 3 — Increased Frequency Updates

TDS data ab monthly basis pe update hota hai (earlier quarterly tha). Q4 TDS jo earlier May-June tak reflect hoti thi, ab April mein hi dikh sakti hai (if deductor timely files). Yeh AY 2026-27 ITR filing experience smooth karta hai.

# 📚 What is Form 26AS — Complete Foundation

# The Essence

Form 26AS ek consolidated tax credit statement hai jo Income Tax Department maintain karta hai har PAN ke against. Yeh dikhata hai:

1. TDS deducted from your various income sources (salary, interest, professional fees, etc.) by deductors
2. TCS collected by sellers (e.g., car dealers, foreign remittance authorities)
3. Direct tax payments you've made (advance tax, self-assessment tax)
4. Refunds processed in any AY

# Why It Matters for ITR Filing

Two critical use cases:

Use Case 1 — Tax Credit Verification When you claim TDS credit in your ITR, the Income Tax Department auto-validates against Form 26AS data. If your ITR claims ₹50,000 TDS but Form 26AS shows only ₹45,000 → automated 143(1)(a) notice asking you to justify the ₹5,000 difference.

Use Case 2 — Income Reconciliation Form 26AS effectively tells you what income sources have already been reported to the IT Department by third parties (employers, banks, mutual fund houses). Anything missing from your ITR that's in Form 26AS = under-reporting scrutiny risk.

# Critical Difference From Earlier Years

⚠️ Post AY 2023-24: Form 26AS ne most non-TDS data drop kar diya hai. Dividend, mutual fund purchases, property transactions, GST turnover, foreign remittances — yeh sab AIS mein chala gaya. Form 26AS ab sirf TDS-focused hai.

So if you're verifying dividend income reported by company → check AIS, not Form 26AS. Verifying TDS deducted by company → check Form 26AS primarily.

# 🔄 Form 26AS vs AIS vs TIS — The Critical Distinction

Yeh teen documents alag hain — confusion is the #1 source of filing errors.

# Decision Matrix — Which to Use When

For complete reconciliation workflow: AIS, TIS, Form 26AS Reconciliation Complete Guide.

# 📑 Form 26AS Structure (Post AY 2023-24) — Decoded

Aaye samajhte hain har part mein kya hota hai practical example ke saath.

# Part A — Details of Tax Deducted at Source (TDS)

Yeh sabse important section hai. Yahan dikhega:

Status codes: - F (Final): TDS deposited and matched — claim safely in ITR - B (Booked): Provisionally credited, may finalize later - U (Unmatched): Discrepancy — needs deductor correction before claiming

Section codes you'll commonly see: - 192: Salary TDS - 194: Dividend TDS - 194A: Interest from FD/RD - 194-IA: Property sale TDS (1%) - 194J: Professional fees TDS - 194S: Crypto / VDA TDS (1%) - 194-O: E-commerce payments TDS

# Part B — Details of Tax Collected at Source (TCS)

Yahan TCS deducted by sellers dikhta hai:

Common TCS scenarios: - 206C(1F): Motor vehicle > ₹10L (0.1%) - 206C(1G): Foreign remittance via LRS > ₹10L (20% — Budget 2024) - 206C(1H): Sale of goods > ₹50L by seller with turnover > ₹10 cr (0.1%)

# Part C — Details of Tax Paid (Advance Tax + Self-Assessment Tax)

Direct tax payments you've made through Challan 280:

🚨 Critical: Verify har payment ka Major Head 0021 (Income Tax) — not 0024 (Corporation Tax). Wrong head = challan stuck, no ITR credit. Verify Minor Head: 100 for advance tax, 300 for self-assessment tax.

# Part D — Details of Refund

If you've received any refund from Income Tax Department, entries appear here:

# 🚀 4 Methods to Download Form 26AS — Choose Your Path

Each method has pros and cons. Pick based on what's most convenient for you.

# 📥 METHOD 1: Download via Income Tax e-Filing Portal (Most Common)

This is the standard recommended method. Used by 80%+ taxpayers.

# Step 1: Visit Income Tax e-Filing Portal

Open browser → go to https://www.incometax.gov.in/iec/foportal/

# Step 2: Login with PAN

• User ID: Your PAN number (10-digit)
• Password: Your e-filing password (set during registration)
• If you forgot password, use "Forgot Password" → reset via Aadhaar OTP / mobile OTP

# Step 3: Navigate to Form 26AS

After login, on dashboard:

e-File (top menu) → Income Tax Returns → View Form 26AS (Tax Credit)

💡 Some new portal versions show: e-File → Income Tax Forms → View Form 26AS. Both lead to same destination.

# Step 4: Confirm Redirection to TRACES

A disclaimer popup will appear:

"You are being redirected to the TRACES website..."

Click Confirm to proceed. (TRACES is the TDS Reconciliation Analysis and Correction Enabling System — official TDS portal).

# Step 5: Accept TRACES Terms of Usage

On TRACES website: - Tick the checkbox "I agree to the usage and acceptance of Form 16 / 16A generated from TRACES" - Click Proceed

# Step 6: Click "View Tax Credit (Form 26AS / Annual Tax Statement)"

Bottom of the page mein link milega — click karein.

# Step 7: Select Assessment Year and Format

💡 Pro tip: Select HTML first to view on screen — no password needed. Then click "Export as PDF" if you need to save. Direct PDF download is password-protected (your DOB).

Click View / Download.

# Step 8: View / Save Form 26AS

If HTML format: Form 26AS displays on screen with all 4 parts. Scroll through to verify entries.

If PDF format: PDF downloads. Open with password = DOB in DDMMYYYY format.

Example: DOB 14 January 1993 → Password = 14011993

# 📥 METHOD 2: Download via Direct TRACES Login

If you have a TRACES account already (separate from Income Tax portal), you can skip the redirection.

# Step 1: Visit TRACES Portal

URL: https://contents.tdscpc.gov.in/

# Step 2: Click "Login" — Select "Taxpayer"

TRACES has different user types (Deductor, Taxpayer, etc.). Select Taxpayer.

# Step 3: Enter Credentials

• User ID: Your PAN
• Password: TRACES password (different from Income Tax portal)
• Captcha code

🚨 If first time: Click Register as New User → Taxpayer → Register with PAN, DOB, contact details. Verification via email + mobile OTP.

# Step 4: Navigate to Tax Credit

After login: Statements / Forms → View Tax Credit (Form 26AS)

# Step 5: Select AY and Format

Same as Method 1 Step 7. AY 2026-27 for current ITR filing.

# Step 6: View / Download

HTML / PDF options. Same workflow.

Advantage of Method 2: No income tax portal redirection — faster if you frequently access 26AS.

# 📥 METHOD 3: Download via Net Banking (No Portal Login Needed)

This is the EASIEST method if your PAN is linked with your bank account. Best for first-time taxpayers who don't want to navigate Income Tax portal.

# Authorized Banks (16+ Banks)

# Step 1: Login to Your Bank's Net Banking

Open browser → go to your bank's net banking portal (e.g., onlinesbi.com, hdfcbank.com).

Login with usual credentials.

# Step 2: Navigate to Tax Services / e-Tax / Income Tax e-Filing

Each bank's menu is slightly different:

# Step 3: Confirm PAN-Bank Linkage

Pop-up appears: "Confirm your PAN is linked to this account?" Click Yes.

🚨 If PAN not linked: Bank will deny access. Update PAN with bank first (branch visit / online KYC update).

# Step 4: Click "Proceed to TRACES"

Bank redirects you to TRACES website directly — no separate login needed.

# Step 5: Select AY and Format

Same as Method 1 Step 7. AY 2026-27.

# Step 6: View / Download Form 26AS

Same as Method 1 Step 8.

Advantage of Method 3: Zero income tax portal login needed. If you only file ITR once a year and don't remember portal password, this is fastest.

# 📥 METHOD 4: Download via AIS Mobile App

For on-the-go access, especially during meetings or quick checks.

# Step 1: Download "AIS for Taxpayer" App

Official app from Income Tax Department.

# Step 2: Register / Login

First time: - Enter PAN - Generate OTP on registered mobile - Set 4-digit PIN for app

# Step 3: View AIS / Form 26AS

App home screen shows AIS + Form 26AS sections separately.

Tap Form 26AS → Select AY 2026-27 → View by part (A/B/C/D).

# Step 4: Share / Download

Tap share icon → Save as PDF → Save to phone / email.

Advantage of Method 4: Always accessible, even offline (once downloaded). Useful for emergencies.

# 🔍 How to Read & Interpret Form 26AS — Practical Walkthrough

Downloading is easy. Reading correctly is the actual skill.

# Part A Reading Example

Suppose Mr. Rohit (salaried at Infosys, FD with HDFC Bank):

What this means: - Infosys deducted ₹2,40,000 TDS on Rohit's ₹16L salary — fully deposited (Status F) - HDFC Bank deducted ₹8,500 (10%) on FD interest of ₹85,000 — also deposited

Rohit's ITR claim: Total TDS credit ₹2,48,500. System will auto-validate against Form 26AS — perfect match.

# Spotting Mismatches — What to Look For

Common discrepancies:

# Pro Tips for Reading

1. Check each Q1, Q2, Q3, Q4 entries — all four quarters should appear for regular salary
2. Status F = safe to claim; U = pending; B = provisional
3. TAN-Name match — ensure deductor name matches your employer
4. Amount paid field should match your gross salary (before TDS)

# 🔄 Reconciliation Workflow — 30 Minutes That Save You Notices

# The 5-Step Reconciliation

Step 1 — Download All 3 Documents: - Form 26AS (TRACES via Income Tax portal) - AIS PDF (Income Tax portal → e-File → View AIS) - TIS PDF (alongside AIS)

Step 2 — Match TDS Across Documents: - Form 26AS Part A = AIS TDS section = your Form 16/16A - Any 3-way match difference = investigate

Step 3 — Verify Self-Assessment & Advance Tax: - Form 26AS Part C should show every Challan 280 payment you made - Check BSR code, challan number, amount, date

Step 4 — Cross-Check Income Reporting: - AIS shows broader income (dividend, MF, property) - Verify each item reported by third parties matches your records - Submit feedback in AIS for any discrepancy

Step 5 — Document Resolution: - For Form 26AS mismatches: Contact deductor for correction - For AIS mismatches: Submit feedback via portal - Keep written communication trail (emails)

# Why This Saves Notices

Without reconciliation: - File ITR with your data → IT Dept auto-matches → finds difference → 143(1)(a) notice in 2-3 months → 30 days to respond → potential interest + penalty

With 30-min reconciliation: - Identify issues before filing → fix at source → file matched ITR → smooth processing → faster refund

Detailed reconciliation guide.

# 🛠️ Common Form 26AS Mismatches & How to Fix Them

# Issue 1: TDS Not Reflecting in Form 26AS

Likely reason: Deductor (employer/bank) hasn't filed their TDS return for that quarter.

Fix: 1. Check deductor's TDS return filing dates — typically: - Q1 (Apr-Jun): Due 31 July - Q2 (Jul-Sep): Due 31 October - Q3 (Oct-Dec): Due 31 January - Q4 (Jan-Mar): Due 31 May 2. Allow 15-30 days after deductor filing for 26AS update 3. If still missing → contact deductor (HR/branch) → request TDS return correction

# Issue 2: TDS Amount Different in 26AS vs Form 16

Likely reason: Deductor TDS return error.

Fix: 1. Get TDS certificate (Form 16 Part A) from TRACES — auto-generated 2. Compare with your Form 16 Part A 3. If different → employer must file correction statement with TRACES 4. Status will update in 26AS within 15-30 days

# Issue 3: Wrong PAN in Form 26AS Entry

Likely reason: Deductor incorrectly mentioned someone else's PAN against your TDS.

Fix: 1. Critical — your TDS is NOT being credited to you 2. Contact deductor immediately 3. Request TDS return correction with correct PAN 4. Track via TRACES until status updates

# Issue 4: Challan 280 Payment Not Showing in Part C

Likely reason: Wrong head selected (e.g., 0024 Corporation Tax instead of 0021 Income Tax) OR challan stuck in bank reconciliation.

Fix: 1. Check challan receipt — verify Major Head 0021 and Minor Head 100/300 2. If wrong head → file OLTAS correction request with bank (or use NSDL OLTAS portal) 3. If correct head but still missing → call OLTAS helpline 1800-3010-0150

# Issue 5: TDS Status "U" (Unmatched)

Likely reason: Deductor filed return but TAN-PAN combination didn't match.

Fix: 1. Verify your PAN with deductor — ensure correct PAN was provided to them 2. Verify TAN of deductor in Form 26AS matches their actual TAN 3. Deductor needs to file correction statement to fix matching

# Issue 6: Refund Showing in Part D But Not Received in Bank

Likely reason: Bank account inactive, KYC mismatch, or refund failed.

Fix: 1. Income Tax portal → Services → Refund Reissue Request 2. Select active pre-validated bank account 3. Refund re-credited in 2-3 weeks

# 🔮 Form 168 Transition — What's Coming (FY 2026-27 Onwards)

ℹ️ This is for AWARENESS — does NOT apply to current FY 2025-26 filing.

Under Income Tax Act 2025 (effective 1 April 2026):

• Section 510 (replacing Section 285BB of IT Act 1961)
• Rule 245 (replacing Rule 114-I of IT Rules 1962)
• Form 168 (replacing Form 26AS)

# What Changes

# Practical Implication for You

For ITR filing in July-August 2026 (FY 2025-26): Use Form 26AS — that's the official form name.

For ITR filing in July-August 2027 (FY 2026-27): Use Form 168 — same data, new name.

No need to learn anything new — name change only. CBDT has explicitly stated content and structure remain the same.

Detailed IT Act 2025 vs 1961 transition guide.

# 🚨 Top 8 Common Mistakes & CA Fixes

### 1. Skipping 26AS Reconciliation Entirely Galti: "I'll just file with Form 16 data, why bother with 26AS?" Fix: #1 cause of 143(1)(a) notices. Even ₹100 mismatch triggers notice. 15-min download + 15-min reconcile = saves 2-3 months hassle.

### 2. Downloading Wrong AY Form 26AS Galti: AY 2025-26 download kar liya for FY 2025-26 income Fix: FY 2025-26 = AY 2026-27. Always select AY 2026-27 in dropdown.

### 3. Trusting Form 16 Over 26AS Galti: Form 16 shows ₹2,45,000 TDS, 26AS shows ₹2,40,000 — used Form 16 number Fix: Form 26AS is the official record — IT Dept auto-validates against this. If Form 16 differs, get corrected Form 16 from employer.

### 4. Using HTML View Without Saving Galti: Viewed 26AS in HTML, didn't save — closed browser Fix: Always "Export as PDF" from HTML view. Save to dedicated folder for ITR documents. Backup essential.

### 5. Wrong PDF Password Format Galti: Tried password as 14-01-1993 (with dashes) Fix: DDMMYYYY without dashes — 14011993. No slashes, no spaces.

### 6. Missing Part D Refund Verification Galti: Skipped Part D — didn't notice old refund pending Fix: Check Part D for previous AY refunds. If shown "paid" but not received → refund reissue request.

### 7. Quoting Form 26AS vs Form 168 Confusion Galti: For FY 2025-26 ITR, mentioned "Form 168" — got rejected Fix: FY 2025-26 = Form 26AS under IT Act 1961. Form 168 starts FY 2026-27.

### 8. Not Reconciling AIS Alongside 26AS Galti: Only reconciled Form 26AS, ignored AIS Fix: Post AY 2023-24, most non-TDS data is in AIS (dividend, MF, property). Both documents essential for complete reconciliation.

# ❓ Frequently Asked Questions (Hinglish)

# Q1. Form 26AS download karne ke liye PAN login mandatory hai?

Nahi, agar aapke bank account pe PAN linked hai aur bank authorized list mein hai (SBI, HDFC, ICICI, etc.), aap net banking se directly Form 26AS download kar sakte hain — bina Income Tax portal login ke. Yeh sabse easy method hai for first-time taxpayers.

# Q2. Form 26AS aur AIS mein kya difference hai?

Form 26AS sirf TDS/TCS + advance tax + refund ka record dikhata hai. AIS mein sab kuch hota hai — TDS + dividend + mutual fund transactions + property purchase/sale + GST turnover + foreign remittances. Post AY 2023-24, Income Tax Department ne dividend/MF/property type data Form 26AS se hata ke AIS mein move kar diya. Dono download karna mandatory hai before ITR filing.

# Q3. Form 26AS PDF ka password kya hai?

DOB in DDMMYYYY format (no slashes, no spaces). Example: DOB 14 January 1993 → Password = 14011993. HTML view bina password chalti hai — agar password yaad nahi hai to HTML view download karein.

# Q4. Q4 TDS Form 26AS mein dikh nahi raha — kya karein?

Sabse common scenario hai April-May mein. Q4 TDS return ka deadline 31 May hai — usse pehle 26AS mein nahi dikhega. Wait karein till early June. Agar 15 June tak bhi missing, employer/bank ko contact karein — unhone Q4 TDS return file ki hai ya nahi verify karein.

# Q5. Form 26AS aur Form 168 mein difference hai?

Functionally koi difference NAHI. Form 168 sirf naya naam hai under Income Tax Act 2025 (effective 1 April 2026). FY 2026-27 (Tax Year 2026-27) onwards Form 168 use hoga. FY 2025-26 ke liye abhi Form 26AS hi current form hai under IT Act 1961. Content same, structure same — sirf name change.

# Q6. Multiple employers ka TDS Form 26AS mein kaise show hota hai?

Har deductor alag entry mein dikhega Part A mein. Example: Infosys ne ₹16L pe TDS ₹2.4L deducted, TCS ne ₹4L pe TDS ₹40K — dono alag-alag entries with deductor TAN. ITR mein dono TDS amounts add karke total claim karein.

# Q7. Form 26AS mein status "U" (Unmatched) kya matlab hai?

U = Unmatched — deductor ne TDS deposit kiya hai but TAN-PAN matching mein error hai. Apke account mein TDS credit NAHI ho raha abhi. Deductor ko contact karein, woh correction statement file karenge with TRACES. Correction file hone ke 15-30 days mein status "F" (Final) ho jayega. Status U mein TDS claim karna risky hai — likely reverse hoga 143(1)(a) mein.

# Q8. Form 26AS download nahi ho raha — TRACES error aa raha — kya karein?

Common reasons + fixes: 1. Server downtime — try after 30 minutes (mostly issues midnight 00:00-04:00) 2. Browser cache — clear cache, try in incognito mode 3. Old browser — use Chrome/Firefox latest version 4. TRACES maintenance — check Twitter @IncomeTaxIndia for updates 5. Account inactive — reset password via Income Tax portal first

# Q9. ITR file karne ke baad Form 26AS update kab hota hai?

Self-assessment tax ka entry 5-15 minutes mein dikh jata hai Part C mein (post Challan 280 payment). Refund (Part D) ITR processing ke baad appear hota hai — usually 2-4 months baad 143(1) intimation ke saath. TDS data continuously monthly basis pe update hota hai.

# Q10. VittSphere ONE Form 26AS reconciliation mein kya help karta hai?

VittSphere ONE Form 26AS-specific features: - Auto-download Form 26AS PAN se (one-time consent) - 3-way auto-reconciliation: Form 26AS + AIS + Form 16 — line-by-line matching - Mismatch highlighting with exact action items (contact employer / wait Q4 / etc.) - TDS section-wise verification (192/194/194A/194-IA/194J/194S) - Status U entries flagged with deductor contact details - Self-assessment tax tracker with Challan 280 auto-verification - One-click ITR filing with reconciled data - Family plan covers up to 4 PANs - Built by a practising CA — every reconciliation pain point solved

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# 🎯 The 30-Minute Form 26AS Workflow (Print This)

For optimal pre-filing prep, follow this 30-minute sequence:

• [ ] Minute 0-5: Login Income Tax portal, navigate to View Form 26AS, redirect to TRACES
• [ ] Minute 5-10: Select AY 2026-27, view HTML, export PDF, save to ITR folder
• [ ] Minute 10-12: Download AIS PDF separately
• [ ] Minute 12-15: Download TIS PDF
• [ ] Minute 15-22: Compare Form 26AS Part A with Form 16(s) line by line
• [ ] Minute 22-25: Verify Part C — match with Challan 280 receipts
• [ ] Minute 25-28: Check Part D for past refunds reconciled
• [ ] Minute 28-30: Submit AIS feedback for any discrepancies; email deductor for 26AS corrections

Output: Reconciled tax credit data → ready for ITR filing without notice risk.

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Manual Form 26AS download + AIS comparison + Form 16 matching takes 30+ minutes even for simple cases. Complex cases (multiple Form 16s, FDs, dividends) = 1-2 hours.

VittSphere ONE handles complete 3-way reconciliation in 2 minutes:

• ✅ Auto-fetch Form 26AS + AIS + TIS (with single consent)
• ✅ Form 16(s) PDF upload — auto-parse
• ✅ Side-by-side comparison highlighting mismatches in red
• ✅ Pre-filled discrepancy resolution suggestions
• ✅ TDS section-wise breakup verification (192/194/194A/194-IA/194J/194S)
• ✅ Status "U" (Unmatched) entries flagged
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# 📚 Related Reading

• AIS, TIS, Form 26AS Reconciliation Complete Workflow
• How to File ITR-1 Online for FY 2025-26
• How to File ITR-2 with Capital Gains FY 2025-26
• How to File ITR-3 for F&O Traders FY 2025-26
• How to File ITR-4 (Sugam) for Section 44ADA FY 2025-26
• ITR-1 vs ITR-2 vs ITR-3 vs ITR-4 — Form Selection Guide
• Income Tax Notice Response Framework 2026
• Income Tax Act 2025 Complete Guide
• Income Tax Act 2025 Section Mapping Cheat Sheet
• Advance Tax Sections 234A, 234B, 234C Guide

Disclaimer: This article is an educational guide prepared on the basis of the Income Tax Act 1961, CBDT Notification No. 30/2020 dated 28 May 2020 (revised Form 26AS structure), Rule 114-I of Income Tax Rules 1962, Income Tax Department's e-filing portal procedures, TRACES portal interface, and the upcoming Income Tax Act 2025 (Section 510 with Form 168 replacing Form 26AS from FY 2026-27 / Tax Year 2026-27). It does not constitute legal, tax, or professional advice. Bank net banking interfaces, TRACES portal navigation, and Income Tax e-Filing portal screens may vary based on updates and individual bank/portal versions. Form 26AS structure and content are subject to change via CBDT notifications. Discrepancy resolution timelines depend on deductor cooperation and TRACES system processing. Readers are advised to consult a qualified Chartered Accountant for material discrepancies, particularly involving wrong PAN entries, status 'U' (unmatched) issues affecting large TDS credits, or property TDS (Section 194-IA) reconciliation matters. The author and publisher accept no liability for any action taken based on this article.

Written by

Prabhakar Kumar

Chartered Accountant (ICAI, Nov 2019)

Founder of VittSphere Technologies. Practicing CA serving 200+ MSME clients across Pune. 86% win-rate at AO and CIT(A) level tax appeals. Writes on Indian taxation, capital gains, and personal finance.