Value of 26AS or Pan Ledger for Income Tax Return

First of all it is clear that 26AS form is equal to Pan Ledger available with Income Tax Return.  If we submit Income Tax Return without confirmation of  Income Tax in 26AS, there will be lot of chances in Tax disputes in future.   It means, refund can be late or  Income Tax demand can also be raised through Income Tax Department.  It is strongly recommended to all assesses either company or Individual, to submit Income  Tax Return after checking Pan Ledger or 26AS form.   Earlier there was only one source to check data of pan in 26as,  but only lot of banks are attached with this forms and there is no charges for availing benefit of this form.