Why to Check Form 26AS before filing of ITR ?

form 26as

As we all know the season of flings of ITR’s has begun. TDS deducted by the employer for salaried persons is transferred to the Income tax department. The Employer shall Issue the tax certificate in Form 16 at the end of the financial year. Form 16 Contains the details about salary paid and the tax deducted therefrom.

Additionally if you have received interest income of more than Rs. 10000/- on FD, then also in such case bank deducts the TDS from interest income, if you have not provided Form no. 15H or 15G for non deduction of TDS. In this way TDS is being deducted from incomes received by a person from different types of sources of income.

What is Form 26AS ?

Now the question is What is Form 26AS ? And why we should check it before we proceed to file the Income tax return? Form 26AS the tax certificate for the taxes deducted in respect of income of a Person.

Form 26AS can be downloaded from the website of Income tax department. We should also cross check the TDS deducted by employer as shown in the form 16 issued by the employer and the TDS shown in form 26AS.

There may be difference in the TDS reflecting in 26AS and TDS shown in Form 16. These difference may be due to non deposit of TDS by employer in Income tax department of deposit of TDS to a Wrong PAN number. In that case you should contact with your employer and ask to correct the TDS default.

If you claim the TDS based on the Form 16 and TDS reflecting in form 26AS is different, then you may receive notice from the department.

Like this if you have earned interest income from bank and you did not disclose the income in income tax return, but the bank has deposited the TDS deducted from your Interest Income and is reflecting in form 26AS. Then in such case you may be asked by the tax department for under reporting of Income or escape of Income.


Therefore it is always advisable to download and view your form 26AS before proceeding to file your Income tax Return. To view your form 26AS, you should first register on the income tax portal and download the form 26AS. All the income reflecting in the form 26AS should be included in your income tax return to avoid any inconvenience later on.

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