Friends, I think now 26AS is not new word for assessee, every assessee know about Form 26AS that Annual Statement of Pan Ledger with Income Tax Department is called Form 26AS. Return submission without verification of PAN ledger with Income Tax Department through Form 26AS may arise many problems like Refund Not Received, communication with income tax department etc. To avoid such type of queries, every assessee should check status of Form 26AS before submission of his Income Tax Return, so that queries can be resolved in time.
Checking of status of Form 26AS is not compulsory only for individuals, but it is necessary to all either companies, partnership firm, huf, Govt. Institution (State or Central), trust etc.
Status of Form 26AS or PAN ledger with Income Tax Department can be viewed through below sources :-