Answer

1. F

   Facts

   Form 26AS is opened from the e-Filing portal, which redirects you to TRACES, where you choose the assessment year and view or download it. It shows TDS, TCS and tax payments against your PAN.

2. P

   Provisions and law

   • Sec 285BB, Income-tax Act 1961 (now Sec 510)The Annual Information Statement shows TDS and other information reported about you.
   • Sec 199, Income-tax Act 1961Credit for tax deducted is given to the person whose PAN is reported, for the year in which the income is assessable (2025 Act number to be confirmed).
3. A

   Analysis

   Log in to the e-Filing portal, go to e-File, Income Tax Returns, View Form 26AS, and agree to be redirected to TRACES. Choose the assessment year, for example 2026-27 for FY 2025-26, and view as HTML or download as PDF. The PDF password is usually your date of birth in DDMMYYYY. Check it before filing every year.

4. C

   Conclusion

   1. 1Log in to the e-Filing portal.
   2. 2Go to e-File, Income Tax Returns, View Form 26AS.
   3. 3Confirm redirection to TRACES.
   4. 4Select the assessment year and view type.
   5. 5Download and save the PDF.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.