What is Form 26AS?

It is a form issued under Rule 114-I​​, wherein the following information related to taxpayer is published:

a) Information relating to TDS and TCS;

b) Information relating to Specified Financial Transactions (SFT);

c) Information relating to payment of taxes;

d) Information relating to demand and refund;

e) Information relating to pending proceedings;

f) Information relating to completed proceedings;

g) Information received from any officer, authority or body performing any functions under any law or information received under an agreement referred under section 90 or section 90A;

h) Relating to GST return;

i) Foreign remittance reported in Form 15CC;

j) Information in Annexure-II of the Form 24Q of the last quarter

k) Information in ITR of other taxpayer

l) Interest on Income Tax Refund;

m) Information in Form 61/61A where PAN could be populated;

n) Off Market Transactions Reported by Depository/Registrar and Transfer Agent (RTA);

o) Information about dividend reported by Registrar and Transfer Agent (RTA);

p) Information about purchase of mutual fund reported by Registrar and Transfer Agent (RTA); and

q) Information received from any other person to the extent it may be deemed fit in the interest of the revenue.

Source: Income Tax India’s Official Website https://incometaxindia.gov.in/Pages/default.aspx

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