ITR

Why reconcile AIS and 26AS before filing

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Find

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

Sec 143(1)(a) (now Sec 270(2)); Sec 285BB (now Sec 510)

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.

Close

  1. Download Form 16, Form 26AS and AIS for the year
  2. List each income and TDS item from all three
  3. Mark matches, gaps and wrong entries
  4. Fix gaps in the return and give AIS feedback on wrong entries

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