Annual Tax Statement of Income-Tax for PAN holders

 

update 22nd June, 2010.

Annual Tax Statement 26AS can now be viewed by loging in ereturn filing website, www.incometaxindiaefiling.gov.in free of charges.

 

Annual Tax Statement (Form-26 AS) is issued by the Income Tax Department through NSDL; under under Section 203AA and Section 206C(5) of the Income Tax Act.

Form 26AS is a consolidated tax statement under Rule 31AB of Income Tax Rules, to PAN holders. This statement, with respect to a financial year, includes details of:
a) tax deducted at source (TDS);
b) tax collected at source (TCS); and
c) advance tax/self assessment tax/regular assessment tax etc., deposited in the bank by the taxpayers (PAN holders).

See> Format Annual Tax Statement

Form 26AS is available only with respect to Financial Year 05-06 onwards.

Tax Information Network (TIN) managed by National Securities Depository Limited (NSDL) on behalf of Income Tax Department, facilitates a PAN holder to view its Annual Tax Statement (Form 26AS) online. Form 26AS contains

• Details of tax deducted on behalf of the taxpayer by deductors
• Details of tax collected on behalf of the taxpayer by collectors
• Advance tax/self assessment tax/regular assessment tax, etc. deposited by the taxpayers (PAN holders)

To view Form 26AS or say Annual Tax Credit Statement, the PAN Holder has to register himself online at the following link

 https://onlineservices.tin.nsdl.com/TIN/PanRegistration.do

Online Registration is a one time activity wherein, a PAN holder has to fill in & submit a Registration form online through this website. The detailed procedure is as mentioned below:

1. Select 'registration' option from online services menu.
2. After entering all the details (PAN, User ID, Password, Contact details if any etc), click on 'Submit'.
3. On successful registration, an acknowledgement receipt will be displayed on screen.
4. Save and print this acknowledgement receipt.

This registration request has to be authorised by a TIN-FC (TIN Facilitation Centre). Authorisation means verification of Identity of a PAN Holder for the purpose of viewing Annual Tax Statement.

Procedure for getting registration request authorised by a TIN FC, PAN holder may choose either to

1. Personally visit the TIN FC of his choice or
2. Select a TIN FC to visit the PAN Holder for personal verification.
   • In this case, select any TIN-FC from a list of TIN-FCs who offer this facility in the city provided in contact address.
   • Facility of selecting a TIN FC to visit can be availed of only in those locations where a TIN-FC is present.
   • In this option, the PAN holder will be prompted to enter his contact details in the fields provided on the online registration form.

The Authorisation must be done within 15 calendar days of registration, otherwise, the registration will cease to exist and PAN holder will have to register online again.

When a PAN holder personally visits a TIN-FC of his choice for authorisation

1. He must present a print out of acknowledgement receipt generated onscreen at the time of registration of PAN, along with relevant proofs of identification as follows:

Type of PAN Holder Documents required for verification of identity Individual Original PAN card along with a photocopy Hindu Undivided Family (HUF)* 1. Original PAN card of HUF along with a photocopy and 2. Original Photo Identity Proof of Karta of HUF along with a photocopy. Company Artificial Juridical Person Body of Individuals Association of Persons (Trust) Association of Persons Firm Local Authority 1. Original PAN card of PAN holder along with a photocopy, 2. Authority letter from PAN holder authorising an individual to register PAN on its behalf (letter should contain specimen signature of authorised individual) 3. Original PAN card of authorised individual along with a photocopy.

1. *If PAN holder is a HUF, Karta of the HUF should visit TIN-FC in person and submit acknowledgement receipt.
2. After identity of PAN holder is verified, he should sign in the space provided for signature of PAN holder in acknowledgement, in presence of the TIN-FC.
3. TIN-FC will visually verify signature with signature on PAN card and thereafter, authorise the registration request online.
   • PAN holder can also view the status of his registration on this website.

After three working days of authorization by TIN-FC, the PAN holder can login to the TIN central system and view Form 26AS. There is no charge for viewing Tax Credit online

Link to  List of TIN Facilation Center

Registration Fee

a) TIN-FC will charge Rs.17 (i.e. Rs.15 + service tax) for authorisation of registration request, when PAN holder personally visits the TIN-FC.
b) TIN-FC will charge Rs.110 (i.e. Rs.100 + service tax) for authorisation of registration request in case where PAN holder opts for TIN-FC to visit him.
c) Above charges are also applicable for authorizing Reset Registration.