Assessee has to mandatorily disclose the corresponding income in his ITR which is reflecting in the Form 26AS against which TDS/TCS has been made. It acts as a statement which provides various details
source https://www.caclubindia.com/articles/why-it-is-important-to-check-form-26as-before-filing-income-tax-return-46002.asp
source https://www.caclubindia.com/articles/why-it-is-important-to-check-form-26as-before-filing-income-tax-return-46002.asp
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