Tax Credit Statement visibility enables taxpayers to identify and rectify missing or unmatched TDS entries before filing returns. The circular explains that the Tax Credit Statement (Form 26AS) is compiled in near real time and is the operative source of tax credits used when processing returns. It instructs taxpayers to check Form 26AS for missing or unmatched entries and to contact deductors to correct PAN errors, non filing of TDS returns, or non deposit of TDS so that credits are complete and accurate before filing. The circular also outlines online registration, distribution of password protected statements, publicity measures, and contact points for assistance.