Using Form 26AS

• Form 26AS shows all TDS deducted and deposited against your PAN.
  
• It includes details of salary TDS, bank interest TDS, and property transaction TDS.
  
• The form is available for each financial year.
  
• It helps verify whether the deductor has deposited TDS correctly.
  
• Accessible through the income tax portal after login.
  

Through Annual Information Statement (AIS)

• AIS provides a detailed summary of all income and tax-related transactions.
  
• It shows TDS entries along with source and amount.
  
• Includes both reported and derived values for comparison.
  
• Useful for cross-checking with Form 26AS.
  
• Helps in accurate return filing and error identification.
  

Via Net Banking (Linked PAN)

• Select banks allow viewing Form 26AS directly via net banking.
  
• PAN must be linked to the bank account.
  
• Secure login provides access to tax credit statements.
  
• No separate registration on the income tax portal is required.
  
• Convenient for users with active online banking.
  

Cross-Checking with Form 16/16A

• Form 16 (salary) and Form 16A (other payments) show TDS deducted and deposited.
  
• Ensure details in these forms match with Form 26AS or AIS.
  
• Provided by employers, banks, or service recipients.
  
• Crucial for claiming TDS credit in the ITR.
  
• Differences must be corrected by the deductor.
  

Matching During ITR Filing

• TDS entries auto-populate in the income tax return from Form 26AS.
  
• Review and confirm details while filing ITR.
  
• Helps in claiming correct credit and avoiding tax mismatch.
  
• Excess TDS leads to refund; short TDS may require payment.
  
• Accurate matching ensures smooth return processing.