Section 203AA Income Tax Act: Furnishing of Statement of Tax Deducted

Section 203AA of the Income-tax Act, 1961 formerly required the prescribed income-tax authority, or its authorised person, to furnish an annual statement of tax deducted or paid in respect of a taxpayer. The provision was omitted by the Finance Act, 2020 with effect from 1 June 2020. It must not be treated as an operative provision for current compliance.

What did Section 203AA originally provide?

Before its omission, section 203AA provided that the prescribed income-tax authority, or a person authorised by it and referred to in section 200(3), would prepare and deliver a statement after the end of each financial year to every person from whose income tax had been deducted, or in respect of whose income tax had been paid. The statement was required to disclose the tax deducted or paid and other prescribed particulars.

The original provision referred to financial years beginning on or after 1 April 2008. It was inserted by the Finance (No. 2) Act, 2004 with effect from 1 April 2005, and its starting-year reference was subsequently amended by the Finance Act, 2006.

Meaning of important terms

Tax deducted at source (TDS)

Income tax withheld by a person making or crediting a payment under an applicable statutory deduction provision and paid to the Central Government.

Deductor

The person responsible for deducting and remitting TDS and reporting the transaction as required by law.

Deductee

The person from whose income TDS is deducted and to whom the tax credit ordinarily relates.

Annual tax statement

An electronic record of tax credits and other information made available by the Income Tax Department for the relevant assessment year or tax year.

Why Section 203AA is no longer operative

The Finance Act, 2020 omitted section 203AA with effect from 1 June 2020. The historical wording is useful for understanding the development of taxpayer statements, but it does not create a present-day requirement to deliver a separate statement under that section.

The Income Tax Department's official section-mapping publication also identifies section 203AA as omitted and lists no replacement provision in the Income-tax Act, 2025. Do not confuse the omission of section 203AA with the continued duties of deductors to deposit tax, file statements and issue TDS certificates under other provisions.

Form 26AS and Form 168: which annual statement applies?

The Income Tax Department's official service guidance distinguishes Form 26AS for the earlier period from Form 168 from tax year 2026-27 onwards. The precise data available and the display of entries depend on the applicable system, filed information and processing status.

How to view or download an annual tax statement

1. Visit the official Income Tax e-Filing portal and sign in.
2. Open the income-tax return or tax-credit service area and choose View Form 26AS or View Form 168, as applicable.
3. Follow the portal's redirection or confirmation instructions for the tax statement service.
4. Select the correct assessment year or tax year and the available viewing or download format.
5. Reconcile the statement against TDS certificates, salary records, bank interest records and other relevant documents before claiming credit.

For the current navigation steps, consult the Income Tax Department's Form 26AS and Form 168 service guide.

Related statutory duties that continue to matter

• Section 200 of the 1961 Act: Duties of persons deducting tax, including remittance and statements, for matters governed by the earlier Act.
• Section 203 of the 1961 Act: TDS certificate furnished by the deductor, distinct from an annual statement made available by the Department.
• Section 200A of the 1961 Act: Processing of TDS statements, including correction statements.
• Section 397 of the 2025 Act: Important deductor and collector compliance provisions under the successor law.
• Section 399 of the 2025 Act: Processing of TDS and TCS statements.

The governing law depends on the tax year and applicable transitional provisions. The omission of section 203AA does not remove a deductor's separate reporting or certificate obligations.

Practical example

An employee wishes to verify salary TDS for a year ending on 31 March 2026. The employee should ordinarily consult the applicable Form 26AS and the salary TDS certificate, rather than seek a statement under omitted section 203AA. For tax year 2026-27, the Department's service guidance identifies Form 168 as the annual tax statement. If a credit is missing, the employee should check the employer's reporting and deposit details and request correction where appropriate.

Frequently asked questions

Is Section 203AA still in force?

No. It was omitted by the Finance Act, 2020 with effect from 1 June 2020.

Is there an equivalent Section 203AA in the Income-tax Act, 2025?

No direct replacement is shown in the Income Tax Department's official section-mapping document. Current statement and tax-credit procedures must be read under their own governing provisions.

Is Form 26AS the same as a TDS certificate?

No. Form 26AS is an annual tax statement, whereas a TDS certificate is issued by the deductor under the applicable certificate provisions. The documents serve related but different purposes.

What replaces Form 26AS for tax year 2026-27?

The Income Tax Department identifies Form 168 as the annual tax statement for tax year 2026-27 onwards.

Official legislation and guidance

• Income-tax Act, 1961, as amended: Section 203AA marked omitted
• Income Tax Department: Old and new section mapping (203AA omitted)
• Income Tax Department: Form 26AS and Form 168 instructions
• Income-tax Act, 2025 and Income-tax Rules, 2026 official resources
• Income Tax Department: Section 203, certificate for tax deducted

Updated 27 October 2026. General legal information only. Verify the applicable year, official forms and portal instructions before filing or claiming tax credit.