Tax Consultant
1820 Points
Posted on 23 June 2026
The mismatch is because pre-filled ITR data comes from AIS (Annual Information Statement), not directly from Form 26AS. They use different data sources and update at different timings, so a gap between them is common.
Which source to trust:
- For TDS credit claims: Form 26AS is the authoritative document. If 26AS shows TDS deducted and paid, you can claim that credit in your ITR even if the pre-filled form did not auto-populate it.
- If AIS shows income but 26AS does not reflect the TDS: the credit may not be available yet. Check if the deductor has filed their TDS return.
How to fix:
1. Download your Form 26AS from the IT portal (via tax credit statement).
2. Download your AIS from the IT portal (Annual Information Statement section).
3. In the ITR, go to the TDS schedule and manually enter any TDS entries that appear in 26AS but are missing from the pre-filled form. The system allows manual additions.
4. Do not delete pre-filled entries that are correct. Only edit what is wrong.
Pre-filled data is a starting point, not a final figure. You are responsible for verifying and correcting it before submission.
This [pre-filled ITR verification guide for AY 2026-27](taxgarden.in/blog/pre-filled-itr-how-to-verify-check-correct-errors-ay-2026-27) walks through AIS vs 26AS reconciliation step by step.