Is Form 26AS the income-tax return?
Form 26AS is not the income-tax return. It is the tax-credit statement the taxpayer opens on the income-tax e-filing portal. Downloading it does not file the return.
Is it the return?
The return is the form the taxpayer submits for the year. Form 26AS is a statement of tax that has already been credited. The taxpayer uses it to check the return. The return itself is on the income-tax page.
Where is it opened?
It is opened on the income-tax e-filing portal after the taxpayer signs in. It is not a login on the provident-fund portal. What the statement lists, and how that differs from the Annual Information Statement, is on the Form 26AS guide.
What should it not be confused with?
It is not a notice, and a mismatch with the return is not itself a demand. The notices that do exist are a different subject. This page does not restate the lines of the statement.
Frequently asked questions
Four questions cover the return, the provident-fund site, the Annual Information Statement, and a demand.
Does downloading Form 26AS file the return?
No. The statement is a view of tax credit. The return is a separate filing.
Is it opened on the provident-fund site?
No. Form 26AS is on the income-tax e-filing portal, after the taxpayer signs in. It is not an EPFO login.
Did the Annual Information Statement replace it?
No. The Annual Information Statement is wider. Form 26AS remains the tax-credit statement. The detail is on the Form 26AS guide.
Is a mismatch itself a demand?
No. A figure on Form 26AS that is missing from the return is a reason to check the return. The statement is not a notice of demand.
Sources
Form 26AS is the tax-credit statement. What it lists is a separate guide. The return is filed separately.