ITR filing mistakes: Mismatch in Form 26AS and AIS can trigger tax notices for you; what do next

As taxpayers gear up to file their income tax returns for FY2025-26 (AY2026-27), failing to reconcile Form 26AS and the Annual Information Statement (AIS) with income reported in the return is one of the most common mistakes that can lead to tax notices, lower refunds or additional tax demands.

Form 26AS is a consolidated tax statement linked to a taxpayer’s PAN and captures details of tax deducted at source (TDS) and tax collected at source (TCS). The AIS and Taxpayer Information Summary (TIS), meanwhile, provide a broader picture of income and financial transactions reported to the Income Tax Department.

MISTAKE 1: Mismatches can invite scrutiny

Differences between Form 26AS, AIS and the figures disclosed in the ITR can result in discrepancies being flagged by the tax department.

Common issues include:

Missing or partially reflected TDS entries.
Incorrect income amounts.
Interest income not reported in the return.
Information belonging to another taxpayer appearing against a PAN.
Failure to disclose rental or other sources of income.

Such discrepancies can lead to delayed refunds, tax demands and, in some cases, notices from the Income Tax Department.

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MISTAKE 2: Don’t rely only on Form 26AS or AIS

While Form 26AS and AIS are important documents, they may not always contain complete income details.

Taxpayers should cross-check these statements with:

Form 16
Salary slips
Bank statements
Interest certificates
Rent receipts
Capital gains statements
Other supporting documents

Relying solely on AIS or Form 26AS could result in underreporting or omission of income.

MISTAKE 3: Use the latest version before filing

Another mistake taxpayers make is downloading Form 26AS or AIS once and filing returns based on outdated information.

These statements are dynamic and may change when employers, banks and other reporting entities submit revised information. Generally, they reflect more complete details after May 31, when TDS returns for the final quarter are filed.

Therefore, taxpayers should ensure they are using the latest available statements before filing their returns.

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MISTAKE 4: What to do if you find errors

If discrepancies are noticed, taxpayers should first approach the deductor or reporting entity, such as an employer, bank or tenant, and request correction through an e-TDS statement.

Incorrect information in AIS can also be flagged through the AIS feedback facility available on the income tax e-filing portal.

If issues persist, a grievance can be raised on the portal under categories related to CPC-TDS or Form 26AS/AIS.

MISTAKE 5: Keep copies of statements

Taxpayers should retain copies of the Form 26AS and AIS used while filing their returns, as these statements can be updated later.

With the Income Tax Department increasingly relying on technology and data analytics, ensuring that Form 26AS, AIS and supporting documents are properly reconciled before filing can help taxpayers avoid unnecessary notices and ensure faster processing of refunds.

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