How to Download Form 26B from Income Tax Portal: Step-by-Step Guide

November 8, 2026

Form 26B is the official acknowledgment receipt generated when a deductor, collector, buyer, or tenant submits an online refund request for excess TDS (Tax Deducted at Source) or TCS (Tax Collected at Source) payments. While taxpayers often start their navigation on the Income Tax e-Filing portal (incometax.gov.in), the actual refund request generation and Form 26B download are executed on the TRACES portal (tdscpc.gov.in).

Downloading Form 26B is completely free of cost on official government portals. However, to complete the process successfully, you must authenticate the request using a registered Digital Signature Certificate (DSC) or Aadhaar OTP. After downloading the PDF, a physical copy of the signed Form 26B, along with supporting documents, must reach your Jurisdictional Assessing Officer within 14 days to prevent automatic online rejection of the refund request.

What is Form 26B (Form No. 139)?

Form 26B serves as the formal acknowledgment receipt for an excess TDS/TCS payment refund submitted on the TRACES system. Under Rule 31A(3A) of the Income-tax Rules, 1962, this receipt was designated as Form 26B. Under the Income-tax Rules, 2026 (specifically Rule 219(6)), it is referred to as Form No. 139.

The system behind Form 26B provides clear structural mechanisms for both deductors and tax authorities:

System-Driven Verification: TRACES automatically verifies unconsumed challan credits in OLTAS before allowing the refund process to continue.
Protection Against Double Claims: The system checks whether any deductee has already claimed credit for the excess TDS in their individual Income Tax Return (ITR). If credit has been claimed, the refund claim is blocked.
Direct Credit Disbursement: Once the physical Form 26B is processed and approved by the Jurisdictional Assessing Officer (AO), the approved refund amount is transferred directly to the deductor’s pre-validated bank account.
Reprint Availability: Deductors can re-download the Form 26B acknowledgment multiple times through TRACES if the original document is misplaced.

Form 26B is meant strictly for deductors, collectors, buyers, or tenants who deposited excess tax into the government account. It cannot be used by deductees; deductees must claim their tax refunds by filing their regular ITR.

Prerequisites and Mandatory Requirements Before Applying

Before initiating a refund request on TRACES to download Form 26B, specific taxpayer conditions, portal prerequisites, and document verification standards must be met.

Eligibility Criteria for Deductors and Taxpayers

TAN Holders: Registered deductors holding a valid Tax Deduction and Collection Account Number (TAN).
PAN Taxpayers: Property buyers, tenants, or payers who filed Form 26QB (property sale), Form 26QC (rent payment), or Form 26QD (payments to resident contractors/professionals).
Deductee Credit Check: No deductee must have claimed credit for the specified excess TDS amount in their respective Income Tax Returns.

Required System Conditions and Information

Processed Statement: The corresponding TDS/TCS statement or challan must be fully processed by CPC-TDS.
Unconsumed Balance: The excess deposit must reflect as an unconsumed or unmatched balance in OLTAS.
Minimum Refund Limit: The total sum of the maximum allowed refund across the selected request must exceed Rs. 100.
Challan Details: Complete Challan Identification Number (CIN) details including BSR code, deposit date, serial number, and deposit amount.
Pre-Validated Bank Account: Updated profile on TRACES featuring a pre-validated bank account number, account type, and IFSC code. Profile updates (such as address or bank updates) must be completed before starting the refund request.
Authentication Tools: A registered Digital Signature Certificate (DSC) or an Aadhaar-linked mobile number for OTP generation.

How to Download Form 26B from Income Tax Portal (Step-by-Step)

Follow these steps to file an online refund request and download your Form 26B acknowledgment PDF:

Access the Portal: Log in directly to the TRACES portal (tdscpc.gov.in). Alternatively, log in to the Income Tax e-Filing portal (incometax.gov.in) and use the option to redirect to TRACES.
Navigate to Refund Request:
- For TAN users: Go to the Statement / Payments tab and select Request for Refund.
- For PAN users (Form 26QB/26QC/26QD): Go to the Statements / Forms tab and select Request for Refund.
Review Checklist and Choose Reason: Review the online Refund Checklist displayed on screen, click Proceed, select the appropriate reason for claiming a refund, and click Add Challan.
Enter Challan and Amount Details: Enter your CIN details (BSR code, date, serial number, amount) and specify the excess refund amount. You can add up to 5 challans for the same Assessment Year in a single refund request. Verify the auto-populated bank profile details displayed on screen.
Submit and Authenticate: Click Proceed, followed by Submit Refund Request. Authenticate the electronic request using your registered Digital Signature Certificate (DSC) or via Aadhaar OTP.
Download Form 26B: Once authenticated, click Preview and Print Form 26B Acknowledgment. The portal will generate the Form 26B PDF file. Download and save it to your local device.

How to Re-Download a Lost or Previously Generated Form 26B

If you misplace your initial PDF download, TRACES allows you to re-download the acknowledgment receipt at any time without paying any additional fees.

Log in to your TRACES user account using your TAN or PAN credentials.
Navigate to the refund menu and select Track Refund Request.
Search for your submitted request using the search criteria or request date range.
Locate the specific refund request line item and click View/Download Form 26B Acknowledgement to save the PDF again.

Mandatory Post-Download Action: Submitting Form 26B to AO

Generating and downloading Form 26B electronically is only the first part of the refund claim process. The refund will not be processed by the Income Tax Department based solely on the online submission.

You must print the downloaded Form 26B PDF, sign it physically, and deliver it to your Jurisdictional TDS Assessing Officer (AO) within 14 days of submitting the online request on TRACES.

Attach the following physical supporting documents to your signed Form 26B acknowledgment:

Signed hard copy of the Form 26B acknowledgment printout.
Proof of bank account details (such as a cancelled cheque or a copy of the bank passbook).
Copy of TAN card or PAN card.
Copies of challan payment receipts showing the excess deposit.

Critical Warning: If the signed physical copy of Form 26B along with the required bank proof does not reach the Jurisdictional AO within 14 days, the online refund request will face automatic system rejection on TRACES.

Important Restrictions and Common Failure Points

Keep the following restrictions in mind before initiating a refund request to avoid system errors or rejections:

Pending Tax Demands: Online refund requests will not be processed if there are outstanding tax demands pending against the TAN or PAN.
Active Challan Corrections: A refund request cannot be submitted if a challan correction is currently under process for any of the selected challans.
No Online Cancellation: Once an electronic refund request is submitted on TRACES, it cannot be canceled online by the user.
Deductee Credit Block: Deductors cannot claim refunds for TDS portions that deductees have already reported and claimed in their individual Income Tax Returns.

Official Sources

Frequently Asked Questions

Can I download Form 26B directly from the Income Tax e-Filing portal without visiting TRACES?

No. While you can log in to the Income Tax e-Filing portal, initiating an excess TDS refund request and downloading Form 26B requires redirection to the TRACES portal (tdscpc.gov.in).

What should I do if I lose my downloaded Form 26B acknowledgement PDF?

You can re-download it by logging into TRACES, selecting the Track Refund Request option, finding your submitted request, and clicking View/Download Form 26B Acknowledgement.

Is physical submission of Form 26B to the Assessing Officer mandatory?

Yes. A signed physical copy of Form 26B along with bank account proof must be submitted to your Jurisdictional TDS Assessing Officer within 14 days of online filing to prevent automatic rejection.

Can a deductee use Form 26B to claim a refund of TDS?

No. Form 26B is designed strictly for deductors, collectors, buyers, or tenants who deposited excess tax. Deductees must claim their TDS refunds by filing their annual Income Tax Return (ITR).

Conclusion

Downloading Form 26B is a straightforward, free process handled on the TRACES portal. To ensure your excess TDS refund is credited smoothly, update your bank details on TRACES before applying, authenticate the online request using DSC or Aadhaar OTP, and immediately submit the signed printout with supporting bank proof to your Jurisdictional AO within the mandatory 14-day window.

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