FORM 26AS / AIS REVIEW CHECKLIST
Review before filing the ITR for FY 2025-26 (AY 2026-27)
Download
- ☐ Download Form 26AS from the income tax portal
- ☐ Download the Annual Information Statement (AIS) and TIS
- ☐ Keep the ITR computation and books ready alongside
Tax Credits (26AS)
- ☐ Verify TDS from salary matches Form 16
- ☐ Verify TDS on interest, rent and professional fees
- ☐ Check TCS entries and their tax credit
- ☐ Confirm advance / self-assessment tax challans appear
Financial Transactions (AIS)
- ☐ Reconcile savings and FD interest reported by banks
- ☐ Verify dividend income from companies and mutual funds
- ☐ Check securities and mutual fund purchase / sale (SFT)
- ☐ Verify high-value cash deposits, credit card and property entries
- ☐ Reconcile foreign remittances and rent received
Correction & Use
- ☐ Submit feedback in AIS for any incorrect or duplicate entry
- ☐ Track the modified value after feedback acceptance
- ☐ Ensure the ITR reflects all AIS income to avoid mismatch notices
- ☐ Save copies of 26AS, AIS and feedback acknowledgements
The department cross-checks AIS with the return automatically; unexplained mismatches are a common trigger for Section 143(1) adjustments and notices, so reconcile before filing.