What is Form 26AS and AIS, and why freelancers should check them
Before filing your return, two documents on the income tax portal tell you what the government already knows about your income and tax paid — checking them first avoids mismatches that can delay your refund or trigger a notice.
Form 26AS
Form 26AS is your consolidated tax statement — it shows TDS deducted by clients on your behalf, any advance tax you've paid, and other tax credits linked to your PAN. It's essentially a receipt of tax already collected against your income for the year.
AIS (Annual Information Statement)
AIS goes further than 26AS — it aggregates a broader range of financial information reported to the tax department, including certain high-value transactions, interest income, and more. It's meant to give you (and the tax department) a fuller picture of your financial activity for the year, not just tax deducted.
Why freelancers should check both before filing
- Confirm every client who deducted TDS actually reported and deposited it — mismatches between what a client told you and what shows in 26AS are a common source of delayed refunds.
- Catch any income reported under your PAN that you didn't expect, which is worth investigating before you file rather than after a notice arrives.
- Reconcile total TDS credit claimed in your return against what's actually shown, since a mismatch can flag your return for review.
How to access them
Both are available directly on the income tax e-filing portal under your account — no separate registration needed beyond your existing PAN-linked login.