What is
Form 26AS?

Part A: Details of Tax Deducted at Source

Part A of Form 26AS contains details of TDS deducted from your salary, interest income, pension income, and award earnings, etc.

Part B: Details of Tax Collected at Source

Part B contains details of the tax collected at source (TCS) by the seller of goods.

Part C: Details of Tax Paid (Other than TDS or TCS)

If you have deposited any taxes yourself, that information will appear here. The details of the advance tax and the self-assessment tax are present here. It also contains details of the challan through which the tax was deposited.

Part D: Details of Paid Refund

Information about your refund, if applicable, will be present in this section. The year of appraisal to which the return belongs is mentioned, along with the form of payment, amount paid and interest paid and also the date of payment.

Part E: Details of AIR Transaction

Banks and other financial institutions must report high-value transactions to tax authorities. High-value mutual fund purchases, property purchases, high-value corporate bonds.

Part F: Details of Tax Deducted on Sale of Immovable Property u/s 194IA (For Buyer of Property)

If you have purchased a property, you must deduct the TDS before making the payment to the seller.

Part G: TDS Defaults*(Processing of Defaults)

Returns processing related defects are listed here. They do not include the demands made by the evaluating officer.