Structure of 26AS

Form 26AS is divided into seven parts which are described below:

  1. Part A: Details of Tax Deducted at Source

It provides you the details of Tax Deducted at Source (TDS), Interest Income, Pension Income etc. and also mentions the TAN of the deductor, an amount of TDS that has been deducted and deposited with the Government, on quarterly basis.

Part A2: Details of Tax Deducted at Source on sale of immovable Property u/s 194IA

It contains details for TDS on sale of immovable property like land, u/s 194-IA

2. Part B: Details of Tax Collected at Source

It contain details on Tax Collected at Source (TCS) by a seller of goods

3. Part C: Details of Tax Paid (other than TDS/TCS)

It contains details about tax paid other than TDS/TCS such as Advance Tax/Self-Assessment Tax, etc.

4. Part D: Details of Paid Refund

It contains details about refunds which you may have received along with the type of payment, the amount paid, interest paid and date of payment

5. Part E: Details of High value transactions Transaction

It contains details of high-value transactions like investment in property, shares or mutual funds etc.

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

If you have purchased a property & the consideration exceeds? 50 Lakhs. Then as per sec 194IA, you have to deduct TDS before making payment to the seller. such details will be provided here.

7. Part G: TDS Defaults*(Processing of Defaults)

If there is any default in processing of statement, then such defaults will be mentioned in this part. But it will not show any demand raised by assessing officer.