Download 26AS, How Download TDS Statement, Download 26AS, Download Form 26AS :-
Brief Disclosure Relating to 26 AS :- 26AS is a statement that contains tax deducted at source, tax collected at source, advance tax and self assessment tax paid by persons. Form 26 AS show real picture of tax deposited against any PAN Number. Through Download 26AS a person able to check tax paid to govt against any PAN Number. If tax paid to govt are extra than people able to claim for refund. Refund has been claimed in Income Tax Return filled by people. The brief disclosure of 26AS contains were as follows :
1. Deduction of Tax at Source :- Tax Deducted at Source (TDS) directly refer to tax deducted by any person at source. TDS deducted uder many sections like Section 192 ( Salary), 194C ( Payment to Contractor ), 194J ( Payment to Professional ), 194I ( Payment for Rent ) and interest on bank deposits etc. TDS is to be calculated on average rate of income tax computed on the basis of rates in force for relevant financial year in which payment is made. The person deducted at tax source has liability to deposit the same to govt under applicable sections.
2. Tax Collected at Source :- A seller of certain goods are liable to collected tax at source from buyer at the time of sale Under Section 206C (1) at applicable rates. All sums collected under this sections shall be liable to paid to Central Govt with in prescribed period.
3. Advance Tax :- Advance tax is payable in respect of all income including capital gains, other income and casual income under section 208. Obligation to pay advance tax arises in case where advance tax payable is 10000 or more.
4. Self Assessment Tax :- If tax paid by an assessee is short after taking every tax in account than assessee responsible to pay tax this known as self assessment tax.
Procedure to Download 26AS :-
Every assessee who paid tax want to Download 26AS because this contain summary of all taxes paid. There is a simple process to download from 26AS. The process are as follows :-
1. Open official website www.tdscpc.gov.in
2. Login your account entering required information
Note :- If at present not register than first register your PAN number as a new user
3. After login you able to Download 26 AS.