Executive
8745 Points
Joined August 2011
If there is a difference between the 26AS and AIS of a taxpayer, it is advisable to wait until the ITR is filed to spot the difference. This is because the AIS is a compilation of various transactions made by the taxpayer during the financial year, while the 26AS is a record of the tax deducted or collected on behalf of the taxpayer.
It is possible that the differences between the AIS and the 26AS may be resolved before the ITR is filed, as some transactions may take time to get updated in the 26AS. However, if the difference persists at the time of filing the ITR, it should be rectified by reconciling the AIS and 26AS, and ensuring that the correct information is provided in the ITR.