ITR filing 2026: What salaried employees should check in AIS and Form 26AS before submitting returns

As the income tax return (ITR) filing season for the assessment year 2026-27 begins, salaried employees are advised to review details available in their Annual Information Statement (AIS) and Form 26AS before submitting returns. These documents contain records of income, TDS deductions, bank interest, securities transactions, and other financial activities reported to the Income Tax Department.

For salaried individuals and non-audit cases (FY 2025-26), the deadline to file ITR is 31 July 2026, unless extended. However, if you miss this deadline, you can still file a belated return by 31 December 2026, along with a late fee.

Experts have repeatedly warned that mismatches between the information disclosed in ITR forms and the data reflected in AIS or Form 26AS could increase the chances of income tax notices and delayed returns. Here are the details that salaried employees must mandatorily check in AIS and Form 26AS before submitting their income tax returns.

What are Form 16, Form 26A and AIS?

When salaried taxpayers approach their chartered accountant for filing their ITR, they typically ask the person for Form 16. Apart from Form 16, other documents which you need at the time of filing the income tax return are Form 26AS and AIS. Let us understand more about these documents in detail:

• Form 16: It is a tax deducted at source (TDS) certificate issued by an employer to an employee. It is proof that the employer deposited the tax with the tax authorities.
• Form 26AS: It is a consolidated Annual Information Statement for a particular financial year, containing the details of TDS, tax collected at source (TCS), advance tax / self-assessment tax / regular assessment tax deposited, and refund received during a financial year (if any).

• Annual Information Statement: AIS is a comprehensive view of information for a taxpayer displayed in Form 26AS. Taxpayers can provide feedback on information displayed in AIS. It shows both reported value and modified value (i.e. value after considering taxpayer feedback) under each section (i.e. TDS, SFT, Other information).

What to check in AIS?

Salaried taxpayers should check the following details in their AIS before filing ITR to avoid any mismatches:

• Salary, pension, and other employer-reported income
• Interest income from savings accounts and fixed deposits held with banks, financial institutions or post offices
• TDS deducted on salary and other income
• Dividend income from companies or mutual funds
• Capital market transactions including stocks, mutual funds and bonds (reported at gross sale value, not just profit)
• Income received in form of rent from a property, if applicable
• Foreign remittances or overseas income disclosures
• Tax refunds received in previous years
• PAN-related information and personal details
• Specified Financial Transactions (SFT) reported by banks, registrars, and brokers
• Information relating to GST return
• Tax payments through challans

If you notice any discrepancies, duplicates, or incorrect entries in your AIS, you can submit feedback on the income tax portal. The updated data then reflects in your Taxpayer Information Summary (TIS) to help you file an accurate return.

Taxpayers should also verify whether the figures in AIS match with Form 16, Form 26AS, bank statements and investment records before submitting returns. An assessee can access and respond to AIS information either directly from the income-tax e-filing portal or he can also use an offline utility.

What to check in Form 26AS

Salaried taxpayers should check the following details in their Form 26AS before filing their ITR every year:

• TDS deducted by employer on salary income
• TDS deducted by banks on fixed deposit interest or other income
• Details of tax collected at source
• Advance tax paid by the taxpayer in a financial year
• Self-assessment tax payments
• Regular assessment tax deposited by the taxpayers (PAN holders)
• Details of income tax refund received by you during the financial year
• Details of the high-value transactions regarding shares, mutual funds, etc.
• Details of tax deducted on sale of immovable property
• Details of TDS defaults (after processing TDS return) made during the year
• Turnover details reported in GSTR-3B
• Details of specified financial transactions
• Pending and completed income-tax proceedings

Taxpayers should ensure that the tax credits and deductions shown in Form 26AS should match their salary slips, Form 16, bank records and other financial documents before filing returns.

What to check in Form 16

Form 16 is divided into two parts, comprising Part A and Part B. You must check the following details in your Form 16:

• In Part - A: Name and address of employer and employee. TAN of the employer. PAN of employer and employee. and quarterly break-up of amount of TDS deducted against salary. You must also mention the date in which monthly TDS deducted is deposited to the government.

• In Part-B: Gross salary (including all allowances and perquisites), tax exempt allowances under section 10 (reduced from gross salary), income other than salary declared for TDS deduction, deductions under chapter VI-A, total taxable income offered for TDS deduction, estimated tax liability (tax, surcharge, cess and rebate is calculated separately as applicable), as well as relief under section 89, according to ClearTax.