Taxation Form 26AS TDS

Form 26AS for mutual fund TDS

From WebNotes, a public knowledge base. Last updated 18 May 2026. Reading time ~5 min.

Form 26AS is the Income Tax Department’s consolidated TDS statement showing all tax deducted at source against a taxpayer’s PAN. For mutual fund investors, Form 26AS captures:

TDS on IDCW under Section 194K (mutual fund dividend TDS for resident individuals).
TDS on NRI redemptions under Section 195 (for non-resident investors).
TDS on other MF-related payments: Rare, but tracked.

For Indian retail investors filing ITR, Form 26AS is essential for claiming the correct TDS credit against final tax liability.

Form 26AS structure for MF

The mutual-fund-relevant sections of Form 26AS:

Part A: Details of TDS

Deductor name: AMC name (e.g., “HDFC Asset Management Company Limited”).
Deductor TAN: AMC’s Tax deduction Account Number.
Section: 194K for IDCW dividends, 195 for NRI redemptions.
Date of credit: When the dividend/redemption was paid.
Amount paid/credited: Gross IDCW / redemption amount.
TDS deducted: Amount withheld.
Date of deposit: When the AMC deposited the TDS with government.

Part B: TDS for non-salaried

For mutual fund investors, this part includes:

IDCW TDS.
NRI redemption TDS.

How to access Form 26AS

Log in to the Income Tax e-Filing portal .
Navigate to “e-File” → “Income Tax Returns” → “View Form 26AS”.
Click through to TRACES portal.
Select assessment year.
Download Form 26AS as PDF or HTML.

Alternative: Net-banking → Tax services → “View 26AS / TIS” (most major banks support this).

ITR filing use

Schedule TDS

The Form 26AS TDS data flows into:

Schedule TDS of ITR-2/ITR-3.
Deductor TAN must match Form 26AS exactly.
TDS amount claimed must match deposited amount.

Cross-verification

AIS reconciliation: Form 26AS data flows into AIS , which adds enriched context.
AMC statement: Compare Form 26AS TDS amounts with AMC’s capital gains statement / IDCW intimation .

Mismatch handling

If Form 26AS doesn’t reflect TDS claimed by AMC:

Wait for update: TDS deposits flow to 26AS with 7-15 day lag.
Contact AMC: AMC may not have filed TDS return correctly.
CPCC / SCORES: For unresolved issues.

Form	Issuer	Coverage
Form 16A	AMC	TDS certificate per recipient (paper version of 26AS data)
Form 26AS	Income Tax Dept	Consolidated TDS across all sources
AIS	Income Tax Dept	Enriched information beyond TDS
TIS	Income Tax Dept	Summarised view

External references

References

Income Tax Act 1961, Sections 194K and 195.
CBDT instructions on Form 26AS.
TRACES Form 26AS documentation.

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WebNotes Editorial Team

The WebNotes Editorial Team covers Indian capital markets, payments infrastructure and retail investor procedures. Every article is fact-checked against primary sources, principally SEBI circulars and master directions, NPCI specifications and the official support documentation published by the intermediary in question. Drafts go through a second-pair-of-eyes review and a separate compliance read before publication, and revisions are tracked against the SEBI and NPCI rule changes referenced in the methodology section.

Last reviewed: 18 May 2026
Conflicts of interest: WebNotes is independent. No relationship with any broker, registrar or bank named in this article.