ITR
Why reconcile AIS and 26AS before filing
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Facts
CPC compares your return with Form 26AS and AIS data when processing. Mismatches can lead to a proposed adjustment under Sec 143(1)(a), a lower refund or a demand. Matching everything first avoids most intimation problems.
Provisions and law
- Sec 143(1)(a) (now Sec 270(2))CPC can adjust the return for mismatches with information such as Form 26AS, after giving notice
- Sec 285BB (now Sec 510)Annual Information Statement of reported transactions and taxes
Analysis
Form 16 covers only one employer's salary and TDS. AIS can also show FD interest, dividends, share sales and property deals that Form 16 does not. If you file only from Form 16 and AIS shows ₹45,000 of interest, CPC may add it with tax and interest. A 30 minute check against AIS and 26AS usually catches this.
Conclusion
- Download Form 16, Form 26AS and AIS for the year
- List each income and TDS item from all three
- Mark matches, gaps and wrong entries
- Fix gaps in the return and give AIS feedback on wrong entries
A Savvy can do this for you
Pre-filing reconciliation of AIS, TIS, 26AS and Form 16
₹999
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