NRI Income Tax & Compliance

What is Form 26AS? Comprehensive Guide for NRIs and Residents

By Manish Prajapat |Last Updated: January 9, 2026

What is Form 26AS? Comprehensive Guide for NRIs and Residents

Want to keep records of your deducted tax in India? This is one of the most common issues individuals, especially non-resident Indians (NRIs), face while managing finances overseas.

In this regard, Form 26AS serves as a consolidated tax document used by the Income Tax Department to keep records of tax-related transactions. It is a detailed statement showing any amount deducted as Tax Deducted at Source (TDS) or Tax Collected at Source (TCS), which can be used while filing income tax returns (ITR).

Manish Prajapat(Tax Expert)

Mr Manish is a financial professional with over 10 years of experience in strategic financial planning, performance analysis, and compliance across different sectors, including Agriculture, Pharma, Manufacturing, & Oil and Gas. Mr Prajapati has a knack for managing financial accounts, driving business growth by optimizing cost efficiency and regulatory compliance. Additionally, he has expertise in developing financial models, preparing detailed cash flow statements, and closing the balance sheets.

Frequently Asked Questions

All taxpayers, whether they are Indian residents or non-Indian residents, are eligible to access Form 26A. However, to get this form, it is vital for the taxpayers to have a valid Permanent Account Number (PAN).

Form 26AS consists of information such as tax deducted at source, tax collected at source, self-assessment tax paid, advance tax paid by the taxpayer, and any tax refunds a taxpayer gets after claiming tax exemption.

Form 26AS helps taxpayers in calculating their total income from all sources and claim the available tax credits when filing the ITR on their income, which further helps them in tax planning.

Yes, NRIs need to file tax returns in India if their Indian income is more than the exempted tax limit or if they want to claim tax refunds for excess deduction of tax.

What is Form 26AS? Comprehensive Guide for NRIs and Residents

Frequently Asked Questions

Who is Eligible for Form 26AS?

What Details Does Form 26AS Show?

How is Form 26AS Useful for Tax Planning?

Do NRIs Need to File tax Returns in India?

What is Form 26AS? Comprehensive Guide for NRIs and Residents

Frequently Asked Questions

Who is Eligible for Form 26AS?

What Details Does Form 26AS Show?

How is Form 26AS Useful for Tax Planning?

Do NRIs Need to File tax Returns in India?