ITR Filing FY 2025-26: Key Tax Documents and Error Resolution

ITR filing FY 2025-26: Form 26AS, Annual Information Statement (AIS), Form 16 are some of the most important documents that salaried taxpayers should keep handy and cross-check before filing their income tax return.

First, let’s understand what Form 26AS is – it’s essentially a tax statement that is linked to the taxpayer’s PAN. It shows details of tax dedicated at source and tax collected at source. It’s a key document that is essential for taxpayers when filing their income tax return. If you receive tax notices, a primary reason could be a mismatch between Form 26AS and your filed tax return. Hence, a meticulous review of Form 26AS along with AIS/ TIS (Tax Statements) is imperative.

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Form 26AS and AIS are consolidated tax statements available through a taxpayer’s e-filing account. They reflect information reported to the Income Tax Department, including tax deducted at source (TDS) and tax collected at source (TCS). While they are important tax documents, errors can occur.

What to do if Form 26AS has errors?

According to Anand Dhelia, Tax Partner at Vialto India, common issues include missing or partially reflected TDS, incorrect income amounts, or another taxpayer’s information appearing against your PAN. Such discrepancies can result in tax demands, reduced refunds, or enquiries from tax authorities. Also, tax statements would not necessarily include complete income details. Taxpayers should therefore reconcile Form 26AS and AIS/ TIS with supporting records such as salary slips, bank statements, rent received etc. before filing tax returns, he tells TOI.

He recommends the following steps in case of errors or discrepancies in your Form 26AS or AIS:

If discrepancies are identified, there is no need to panic.

Missing or incorrect TDS and income details should be taken up with the deductor or reporting entity, such as an employer, bank, or tenant.

Deductors are required to file an e-TDS correction statement to rectify the error.

The e-filing portal also allows taxpayers to submit feedback through the AIS/compliance portal to flag incorrect information.

If issues remain unresolved, a grievance may be lodged through the e-filing portal by selecting the correct category (CPC-TDS, Form 26AS/ATS related).

These statements are dynamic and change when reporting entities submit updated information. Taxpayers should therefore ensure their return is prepared using the latest available version, advises Anand Dhelia.

“Generally, Form 26AS and AIS/ TIS show complete details after May 31, which is the statutory due date for submitting the TDS statement for the final quarter of the financial year. A periodical review helps spot issues early, even for non-filers and act before deadlines close. It is advisable to keep a copy of Form 26AS and AIS/ TIS considered for tax return filing, as post-filing updates could alter the information reported,” the tax expert tells TOI.

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