Form 26AS, Consolidated Annual Tax Statement
Consolidated tax statement linked to your PAN, showing all TDS, TCS, advance tax, and self-assessment tax recorded against you.
Who files it
Not filed by anyone. It is auto-generated and available for any PAN holder to view or download.
Frequency
Continuously updated through the year
Due date
Available on demand, no filing deadline
Filed with
Income Tax e-filing portal
Form 26AS pulls together every TDS and TCS entry reported by deductors and collectors against your PAN, plus any advance tax or self-assessment tax you have paid directly. It reflects what has actually been reported to the department, not what you expect to have been reported.
Checking Form 26AS (alongside AIS) before filing a return is one of the more useful habits a taxpayer can build, since it catches mismatches, such as a deductor who has not deposited or correctly reported TDS, before they turn into a notice after filing.
This is a quick-reference summary, not a filing walkthrough. Due dates shown are the statutory defaults and can be extended in practice; applicability depends on your specific registration, turnover, and entity type. For general informational purposes only, not professional tax or legal advice.