a tds report shows how much tax has been deducted from income. salary, interest, rent, or professional fees. it is essential for filing income tax returns accurately.
the report is called form 26as. under the new income tax act, 2025, it has been replaced by form 168 . but the access method remains the same.
here is how to view and download it. and what to check once it is open.
what is form 26as.
form 26as is a consolidated tax credit statement. it shows:
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tds deducted by employers, banks, and other deductors
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tcs (tax collected at source)
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advance tax payments
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self-assessment tax payments
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refunds received
it is the official record of tax paid on behalf of the taxpayer. form 26as is updated after the income tax department processes tds returns filed by deductors .
the form is available on the income tax e-filing portal and the traces portal .
how to view and download through the income tax portal
the standard method is through the income tax e-filing portal.
step 1. visit the income tax e-filing portal at www.incometax.gov.in. log in using pan as user id and password .
step 2. go to e-file > income tax returns > view form 26as .
step 3. the page redirects to the traces portal. read the disclaimer. click proceed .
step 4. click view tax credit (form 26as) .
step 5. select the relevant assessment year. choose html under view as to view online. choose pdf to download .
step 6. click view/download. then export as pdf to save a copy .
the downloaded pdf may be password-protected. the password is typically the date of birth in ddmmyyyy format .
how to view and download through net banking
taxpayers can also access form 26as through bank websites without logging into the income tax portal. this is available only with authorised banks .
step 1. log in to the net banking portal of an authorised bank.
step 2. navigate to tax services or income tax e-filing. look for view form 26as .
step 3. the page redirects to the traces portal. follow the same steps as above to view and download.
list of authorised banks. state bank of india, hdfc bank, icici bank, axis bank, kotak mahindra bank, punjab national bank, bank of baroda, canara bank, indian bank, idbi bank, yes bank, and others .
what is traces 2.0
traces stands for tds reconciliation analysis and correction enabling system. it is the official platform for tds compliance .
the income tax department launched traces 2.0 in april 2026. it replaces the previous system with a user-friendly interface. the new portal is accessible at traces.tdscpc.gov.in. the old url automatically redirects .
what traces 2.0 offers. a centralised dashboard to view form 26as and download tds certificates. track tds credits. submit online corrections .
for non-resident taxpayers, a separate portal is available at nriservices.tdscpc.gov.in .
what details to check in the report
form 26as contains several sections. each section provides different information.
part a. tds details. this shows tax deducted by employers, banks, and other deductors. check the deductor name and tan. verify the amount deducted. confirm the assessment year .
part b. tcs details. this shows tax collected at source on certain transactions. relevant for sellers of specified goods .
part c. advance and self-assessment tax. this shows any tax paid directly by the taxpayer during the year .
part d. refund details. this shows any refunds received in the financial year .
part e. other information. this shows high-value transactions like mutual fund investments, property purchases, and share trades .
what to verify
check all tds entries. compare form 16 or 16a with form 26as. ensure amounts match. if an entry is missing, the deductor may not have deposited the tax .
check the pan. even a single digit wrong can lead to mismatch. if pan is incorrect, the credit will not reflect .
check the assessment year. ensure the correct year is selected. deductors sometimes confuse previous year and assessment year .
check for duplicate entries. if the same amount appears twice, there may be an error. flag it for correction.
check the total. ensure the total tds matches the sum of individual entries. this helps catch missing or extra deductions.
what to do if something is missing
tds may not reflect in form 26as for a few reasons. the deductor may have failed to deposit tds on time. there may be a technical error. the pan quoted in the tds return may be incorrect .
step 1. contact the deductor. ask them to file a revised tds return .
step 2. wait for the updated return to be processed. most updates appear within ten calendar days .
step 3. check form 26as again after ten days. if the issue persists, escalate through the income tax portal.
frequently asked questions
1. what is the difference between form 26as and ais
form 26as shows tax credits. tds, tcs, advance tax, and self-assessment tax. ais (annual information statement) shows income details too. salary, interest, dividends, mutual fund redemptions, and high-value purchases. both should be checked before filing itr .
2. can tds report be downloaded without logging into the income tax portal
yes. through the net banking portal of authorised banks. the steps are the same. the taxpayer is redirected to the traces portal after login .
3. what is the password to open form 26as pdf
the password is typically the date of birth in ddmmyyyy format . if that does not work, try pan in uppercase.
4. why is tds not showing in form 26as
the deductor may not have filed the tds return. or the pan quoted in the return may be incorrect. or the return may have been filed after the deadline. contact the deductor and ask for a revised return .
5. what is traces 2.0 and how is it different
traces 2.0 is the upgraded tds compliance portal launched in april 2026. it has a new interface, a centralised dashboard, and simplified navigation. it can be accessed at traces.tdscpc.gov.in. the old url redirects automatically .
