Sitting Down to File Your ITR? Make Sure to Check Your AIS and 26AS Records First.

ITR Filing 2026: Before filing your ITR, you must check your AIS and Form 26AS; otherwise, you could face issues such as tax notices or delays in receiving your refund.

ITR Filing 2026: The season for filing Income Tax Returns (ITR) has officially begun. For salaried individuals, the most critical task at this juncture is to thoroughly review all their financial records for the Financial Year (FY) 2025-26. Even a minor error could subsequently lead to a tax notice or a delay in processing your tax refund. Before filing your ITR, two documents—the AIS and Form 26AS—prove to be invaluable resources. Both of these documents contain details regarding your earnings, tax deductions, and significant financial transactions. If the information provided in your ITR does not align with the data contained in these records, it could lead to complications.

What is AIS?

AIS, or the Annual Information Statement, is a comprehensive record that provides an overview of your various financial transactions throughout the entire year. It encompasses details such as your salary, bank interest earnings, dividends, and investments made in the stock market or mutual funds. Simply put, the AIS serves as a detailed repository of all financial records pertaining to you that are held by the government.

What Does Form 26AS Display?

Form 26AS is a tax statement linked to your Permanent Account Number (PAN). It provides information regarding the total Tax Deducted at Source (TDS) applicable to you, the amount of tax actually deposited on your behalf, and whether you have received any tax refunds. Furthermore, it includes details regarding significant financial transactions, such as the purchase or sale of property, share trading activities, and mutual fund investments. Therefore, it is absolutely essential to scrutinize this document carefully before proceeding to file your ITR.

What Must You Check Before Filing Your ITR?

Taxpayers should strictly cross-verify the details regarding their salary, bank interest, dividend income, and TDS against the information listed in their AIS and Form 26AS. If you have made investments in the stock market or mutual funds, you should also verify those specific records. Additionally, details concerning rental income, tax refunds received, foreign transactions, and tax payments made must be accurate and consistent. The deadline for filing Income Tax Returns (ITR) for salaried individuals and in non-audit cases for the Financial Year 2025-26 has been set as July 31, 2026.

What to do if you spot an error?

If you notice any incorrect entries, duplicate records, or discrepancies in your AIS or Form 26AS, do not ignore them. Taxpayers can visit the Income Tax portal to submit feedback and request corrections. Experts also advise carefully reviewing both these records before filing your ITR. Doing so increases the likelihood of receiving a refund promptly and minimizes the risk of receiving a notice later on.