Form 26AS is divided into 10 parts, each covering specific tax-related transactions accrued under your PAN:
Part I – Details of Tax Deducted at Source
Includes TDS deducted from income like salary, interest, commissions, pensions, etc., along with TAN and deposited amount.
Part II – TDS for Form 15G/15H
Lists income on which no TDS was deducted because Form 15G or 15H was submitted (mainly senior citizens).
Part III – Transactions under provisos of Section 194B, 194R, 194S etc
Captures TDS on payments in kind (like lottery winnings, foreign trips, miscellaneous perquisites).
Part IV – TDS under Sections 194IA/194IB/194M/194S (Seller)
Includes TDS on sale of property, rent above Rs. 50,000/month, payments to contractors/professionals, and sale of virtual digital assets.
Part V – Transactions per proviso of 194S for sellers of Virtual Digital Assets
Lists TDS on tokenized digital assets per Section 194S (Form 26QE).
Part VI – Details of Tax Collected at Source (TCS)
Shows TCS collected by sellers under Section 206C.
Part VII – Paid Refunds
Covers refund amounts issued by the CPC-TDS. Additional refund details can be viewed via AIS on the e‑filing portal.
Part VIII – TDS by Buyers under 194IA/194IB/194M/194S
Captures TDS deducted by property buyers/tenants, or buyers of digital assets when paying sellers or service providers.
Part IX – Transactions or demands under proviso of 194S (Buyer of VDA)
Shows demand/payments related to purchase of virtual digital assets by buyers, under Form 26QE.
Part X – TDS/TCS Defaults
Lists defaults in periodic TDS/TCS statements; excludes demand raised by assessing officers after scrutiny.