Fact-check notes
Last fact-checked: 2026-05-27
Transition rule: AY 2026-27 covers FY 2025-26 and continues under the Income-tax Act, 1961. The Income-tax Act 2025 Tax Year language applies for income earned from 1 April 2026 onward.
This Batch 12 page avoids treating future-dated payroll/form/rule changes as final filing advice. Verify the active form, notification, payroll circular or portal utility before implementation.
What this covers
Form 26AS is a core tax-credit statement. Before filing ITR, compare it with AIS, Form 16/16A, challans and your own income records.
- Download through income tax portal/TRACES path.
- Check TDS, TCS, advance tax and self-assessment tax credits.
- AIS is broader than Form 26AS, so check both.
Who this is for
- Salaried employee filing ITR.
- Freelancer checking client TDS.
- Taxpayer with missing challan.
- CA reconciling credit mismatch.
Documents and data to verify
- PAN and portal access.
- Form 16/16A.
- AIS.
- Tax payment challans.
Common mistakes to avoid
- Wrong PDF password.
- Ignoring AIS because 26AS looks clean.
- Claiming missing TDS before deductor correction.
- Using wrong assessment year.
How to proceed
- Confirm the applicable year, taxpayer type, form, state and portal status before acting.
- Reconcile portal data with payslips, books, invoices, Form 16/26AS/AIS, GST returns, EPFO records or contracts.
- Prepare a written computation, filing note, checklist or response with assumptions clearly stated.
- Download acknowledgements, challans, workings and evidence after filing or submission.
FAQs
Can WorkIndex help with this?
Yes. Post the facts and documents; relevant experts can quote for filing, advisory, reconciliation, registration, appeal support or ongoing compliance.
Is this page final legal advice?
No. Use it to prepare. A professional should verify the active law year, notification, portal utility and records before filing or taking a tax position.
What should I mention while posting?
Mention the year, state, form, deadline, amount involved, documents available, portal status and whether you need filing, correction, advisory or representation.