Income tax · Official-source guide

Form 26AS, AIS, and your working records: a reconciliation mindset

Information statements can be valuable cross-checks. They are most useful when a team compares them with the underlying records and documents each difference.

What to understand

Start with the relevant period and a clean set of income, payment, TDS, and supporting records. A statement is easier to use when the internal working file is organised first.

A simple working method

Compare entries carefully and open a separate reconciliation item for each difference. Record the reference, source, possible cause, owner, and next step instead of changing numbers silently.

Keep the control

A reconciliation result still needs professional assessment. Current portal features and the client’s facts control the next action.

Educational guide only. Requirements, forms, eligibility, thresholds, dates, and portal processes change. Confirm the current official source and obtain qualified professional review before acting.

Official sources

Reviewed 12 July 2026. These links are included so the underlying authority can be checked directly.

  1. Income Tax Department — objective and scope of the New Act
  2. Income Tax Department — Income Tax Returns
  3. Income Tax Department — Tax Payments
  4. Income Tax Department — Tax Payments
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