Form 26AS is a document that contains a consolidated statement of tax deducted at source (TDS), tax collected at source (TCS), and advance tax paid by a taxpayer. It is also known as an annual tax statement and is issued by the Income Tax Department of India. Form 26AS is an important document for taxpayers as it reflects the taxes that have been deducted from their income by various deductors such as employers, banks, and other financial institutions. This document helps taxpayers to verify the accuracy of their tax payments and claim tax credits while filing their income tax returns. The Form 26AS can be accessed online by taxpayers through the Income Tax Department’s website by logging in with their PAN (Permanent Account Number) and password. Taxpayers can also view the details of any refunds issued by the Income Tax Department through this form.