Form 26AS consolidates TDS/TCS and third party financial disclosures to support tax compliance and assessment. Form 26AS is a consolidated taxpayer information statement under Rule 114-I that records TDS and TCS, specified financial transactions, tax payments, demand and refund entries, interest on income tax refunds, and information on pending and completed proceedings, together with information received from authorities or under international agreements. It also incorporates GST particulars, foreign remittances reported in Form 15CC, off market and dividend reports from depositories/RTAs, mutual fund purchase data from registrars/RTAs, Annexure II details from Form 24Q, Form 61/61A entries where PAN is populated, and information from other taxpayers' ITRs or other persons as deemed fit in the interest of the revenue.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Form 26AS consolidates TDS/TCS and third party financial disclosures to support tax compliance and assessment.
Form 26AS is a consolidated taxpayer information statement under Rule 114-I that records TDS and TCS, specified financial transactions, tax payments, demand and refund entries, interest on income tax refunds, and information on pending and completed proceedings, together with information received from authorities or under international agreements. It also incorporates GST particulars, foreign remittances reported in Form 15CC, off market and dividend reports from depositories/RTAs, mutual fund purchase data from registrars/RTAs, Annexure II details from Form 24Q, Form 61/61A entries where PAN is populated, and information from other taxpayers' ITRs or other persons as deemed fit in the interest of the revenue.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
