फॉर्म 26AS क्या है?
अन्य नाम: Annual Tax Statement
फॉर्म 26AS वह समेकित विवरण है जिसमें आपके पैन के विरुद्ध वर्ष भर में काटा और जमा किया गया पूरा कर दिखता है।
It is generated from the TDS returns your deductors file, so it only shows tax that has actually been deposited and reported. A deduction that appears on your payslip but not in 26AS usually means the employer deducted the tax but has not filed the return.
The statement is available on the income tax portal under "e-File → Income Tax Returns → View Form 26AS".
क्यों मायने रखता है
You can only claim credit for tax that appears in Form 26AS. Tax deducted but never deposited is not creditable, however clearly your payslip shows it.
कानूनी स्थिति
| मद | मान | स्रोत |
|---|---|---|
| Where it is found | The income tax e-filing portal, under 'e-File → Income Tax Returns → View Form 26AS' | Income Tax Department e-filing portal |
| What it now contains | TDS, TCS, advance tax, self-assessment tax, refunds and demands | Rule 114-I, as amended in 2020 |
| Update cycle | Populated as deductors file their quarterly TDS returns | Rule 31A, Income-tax Rules 1962 |
इसे इनसे न मिलाएँ
ये शब्द अक्सर एक-दूसरे के लिए इस्तेमाल कर लिए जाते हैं। ये अलग हैं।
AIS
26AS is tax credit — what was deducted and deposited against your PAN. The AIS is much broader: interest, dividends, securities transactions, property deals. Checking one is not checking the other.
Form 16
Form 16 is one employer's certificate. 26AS aggregates every deductor. A deduction shown on Form 16 but missing from 26AS means the employer deducted and did not report it.
आम सवाल
TDS was deducted but is not showing. What do I do?
Should I file if 26AS and my records disagree?
जो अक्सर ग़लत होता है
- Filing in April before deductors have filed their fourth-quarter returns, so 26AS is incomplete
- Claiming TDS credit that appears nowhere in 26AS
- Checking 26AS but not the AIS, and missing income the department already knows about