The Income Tax portal for AY 2026-27 pre-fills much of your ITR automatically. The idea is to reduce manual data entry and catch unreported income. In practice, pre-filled data contains errors often enough that filing without checking it is a recipe for notices, delayed refunds, and mismatched TDS credits.
This guide walks you through exactly what gets pre-filled, how to access and verify it, the most common errors taxpayers encounter, and how to correct them before or after filing.
What Data Gets Pre-Filled in Your ITR
The portal pulls data from three government sources: Form 26AS, AIS, and TIS. The TIS (Taxpayer Information Summary) is an aggregated version of AIS and is the primary feed for ITR pre-fill. Here is what each source contributes:
What Is NOT Pre-Filled
These items require manual entry every year:
- Deductions under Chapter VI-A: Section 80C (PPF, ELSS, insurance), 80D (health insurance), 80G (donations), 80E (education loan), 80TTA/80TTB (savings interest), and others
- House property details: Loan interest under Section 24, municipal taxes paid, co-owner share
- Exempt income: Agricultural income, PPF interest, exempt allowances like HRA
- Foreign income and assets: Schedule FA, foreign tax credits
- Brought-forward losses: Losses from previous years under Section 70-80
- Bank account details: For refund credit (must be pre-validated on the portal)
How to Access Pre-Filled Data on the Portal
Offline Filing Path (JSON Upload)
If you prefer offline filing or use third-party software:
- Log in to the portal, go to e-File > Income Tax Returns > File Income Tax Return
- Click Download Pre-Filled Data to get a JSON file with your pre-filled information
- Open this JSON in the offline ITR utility (downloadable from the same portal) or import it into your tax software
- Edit, validate, and generate the final JSON
- Upload the corrected JSON back to the portal under the Offline filing option
The pre-filled JSON contains the same data as the online mode. The advantage of offline filing is that you can work on it without an internet connection and validate before uploading.
Cross-Verification Checklist: The 7-Point Check
Before accepting any pre-filled figure, verify it against these source documents:
1. Salary Income
Pre-filled from: Employer's Form 24Q (quarterly TDS return)
Verify against: Form 16 Part B (salary breakup), your salary slips
Common issue: If your employer files Form 24Q for Q4 (January to March) late, the salary for those months may not appear in the pre-fill. The gross salary, HRA exemption, and standard deduction figures should match Form 16 Part B exactly.
What to do if it does not match: Use the figures from your Form 16. The Form 16 is issued by the employer based on their TDS return, and it is the primary document for salary verification. If Form 16 itself has errors, request a corrected Form 16 from your employer.
2. Bank Interest (Savings, FD, RD)
Pre-filled from: Bank SFT (Statement of Financial Transactions) filings to the Income Tax Department
Verify against: Bank passbook, FD interest certificates, Form 16A (for TDS on FD interest)
Common issue: Banks report interest on an accrual basis for FDs, which may differ from what you received in cash. Interest from multiple bank accounts may be clubbed or split incorrectly. Small savings interest (post office, NSC accrued interest) is often missing from AIS.
What to do if it does not match: Add the correct interest amount manually. For FD interest, use the figure from Form 16A or the interest certificate issued by the bank. If AIS overstates interest (e.g., shows accrued interest for a multi-year FD in one year), submit AIS feedback with the correct figure.
3. Dividend Income
Pre-filled from: CDSL/NSDL depository data, RTA (Registrar and Transfer Agent) filings
Verify against: Dividend credit entries in your demat account statement, bank credit entries for physical shares
Common issue: Dividends from unlisted companies or from shares held in physical form may not appear. Dividends reinvested through DRIP plans sometimes show as zero.
What to do if it does not match: Add missing dividend income manually. Remember that all dividends are taxable at slab rate from AY 2021-22 onwards. TDS on dividends above Rs 5,000 (Section 194) should appear in Form 26AS.
4. Capital Gains (Equity, Mutual Funds, Property)
Pre-filled from: Broker transaction data (for listed securities), mutual fund RTA data, property registration data
Verify against: Broker contract notes, mutual fund CAS (Consolidated Account Statement), property sale deed
Common issue: The pre-fill shows sale consideration but often gets the cost of acquisition wrong, especially for shares bought years ago. Grandfathering provisions for equity purchased before January 31, 2018 (fair market value as on that date) are frequently miscalculated. Mutual fund FIFO (First In, First Out) redemption matching may not reflect actual holding periods correctly.
What to do if it does not match: Always compute capital gains yourself using actual purchase price (or grandfathered FMV), indexation where applicable (using CII for debt funds or property), and brokerage costs. Do not rely on the pre-filled figure for the gain/loss amount. For more on indexation, see Cost Inflation Index: CII Table, Formula and Indexation Rules.
5. TDS Credits
Pre-filled from: Form 26AS (the only official source for TDS credit claims)
Verify against: Form 16 (salary TDS), Form 16A (non-salary TDS), TDS certificates from buyers (property, rent)
Common issue: If a deductor has not filed their TDS return, the TDS will not appear in Form 26AS, and you cannot claim it. This is the most consequential pre-fill error because it directly affects your tax liability or refund.
What to do if it does not match: Contact the deductor (employer, bank, tenant, buyer) and ask them to file or correct their TDS return. You can still file your ITR claiming the TDS with the correct amount, but the credit will not be processed until Form 26AS reflects it. The CPC will hold your refund or raise a demand for the unmatched TDS.
6. Advance Tax and Self-Assessment Tax
Pre-filled from: OLTAS (Online Tax Accounting System) challan data
Verify against: Your bank payment receipts, challan counterfoils (BSR code, serial number, date)
Common issue: Challans paid close to the filing date may take 3-5 working days to reflect. If you paid through a bank branch (not net banking), the delay can be longer.
What to do if it does not match: Enter the challan details manually (BSR code, challan serial number, date of deposit, amount). The CPC will match these against OLTAS records during processing.
7. Crypto/VDA Transactions
Pre-filled from: Exchange-reported data under Section 194S
Verify against: Your exchange transaction history, wallet-to-wallet transfers
Common issue: Peer-to-peer trades, DEX (decentralized exchange) transactions, and airdrops are unlikely to appear in the pre-fill. Exchanges may report gross sale value without accounting for your cost basis.
What to do if it does not match: Compute gains manually for each VDA transfer. Report in Schedule VDA with actual cost of acquisition. Section 115BBH applies flat 30% tax with no deductions other than cost of acquisition. For a full guide, see Crypto VDA Tax India: Schedule VDA and ITR Guide.
The 5 Most Common Pre-Fill Errors (and How to Fix Each)
What If You Discover an Error After Filing?
Two options exist, and choosing the wrong one wastes time:
Revised Return under Section 139(5): Use this when YOU made an error or omission in your filed return. You can revise your ITR for AY 2026-27 any time before December 31, 2026 (or before the assessment is completed, whichever is earlier). The revised return completely replaces the original. No penalty applies for genuine errors corrected through revision.
Rectification under Section 154: Use this when the CPC (Centralized Processing Centre) made an error while processing your return. For example, if the CPC did not give credit for TDS that IS present in Form 26AS, or applied the wrong tax rate. You file a rectification request online after receiving the intimation under Section 143(1).
For a broader view of filing errors and how to handle them, see 15 Common ITR Filing Mistakes That Delay Refunds and Trigger Notices.
AIS Feedback: How to Correct Wrong Data at the Source
If the pre-filled data in your ITR comes from incorrect AIS entries, submit feedback directly within AIS. This does not change your ITR automatically, but it creates a record that the data was disputed, which protects you if the department raises a mismatch notice later.
Steps to submit AIS feedback:
- Log in to incometax.gov.in/iec/foportal/
- Go to AIS (Annual Information Statement) under the Services menu
- Click on the specific transaction category (e.g., Interest Income, Dividend)
- Click the feedback icon next to the incorrect entry
- Select the reason: "Information is not fully correct," "Information relates to other person," "Information is duplicate," or "Information is denied"
- Enter the correct amount (if partially incorrect) and submit
After submitting feedback, the TIS (Taxpayer Information Summary) may update to reflect the corrected value, which can change the pre-filled ITR amount on subsequent logins. However, this is not guaranteed, and you should always manually enter the correct figure in your ITR regardless of whether TIS updates.
For a detailed guide on AIS categories, feedback workflow, and reconciliation, see Annual Information Statement (AIS) for AY 2026-27.
Pre-Filing Verification Timeline
For AY 2026-27 (income earned in FY 2025-26), follow this timeline:
If You Missed the July 31, 2026 Deadline
If you did not file your ITR by July 31, 2026, all is not lost. You can still file a belated return under Section 139(4) until December 31, 2026. However, be aware of two penalties that apply to late filers:
Section 234F Penalty (Failure to File Penalty) This penalty applies if you file after the July 31 deadline:
- For income up to Rs 5 lakh: Rs 1,000 penalty
- For income above Rs 5 lakh: Rs 5,000 penalty
The penalty is automatic and is levied by the Income Tax Department regardless of your tax liability. Even if your tax liability is zero, or if you are due a refund, the penalty applies. Section 234F penalties are not reduced or waived under any circumstance.
Section 234A Interest (Interest on Late Payment) This interest applies if you owe tax on the income reported in your ITR:
- Rate: 1% per month (or part thereof) from August 1, 2026 (the day after the original deadline) to the date of payment
- Calculated on: The amount of tax shortfall (taxes payable minus taxes already paid via TDS, advance tax, or challans)
For example, if you owe Rs 50,000 in tax and file in October 2026 (2 months late), you owe approximately Rs 1,000 in Section 234A interest (1% × 2 months × Rs 50,000).
Timeline for Late Filers:
- File by December 31, 2026: Section 234F penalty applies, plus Section 234A interest if you owe tax
- After December 31, 2026: You cannot file an original return; you can only respond to a notice from the Income Tax Department under Section 139(5) or pay the tax demand with penalties and interest
Key Points:
- Missing the deadline does NOT make your income invisible. If the department detects unreported income from third-party sources (AIS, Form 26AS, broker reports), they will raise a demand notice with penalties.
- File your belated return even if it is late. This avoids the risk of a defective return notice or prosecution under Section 276C.
- If you expect to get a refund despite the penalties, file promptly. The sooner you file, the sooner your refund processing begins.
Special Cases
Multiple Employers in One Financial Year
If you changed jobs during FY 2025-26, the pre-fill may show salary from only one employer (usually the one that filed Form 24Q most recently). You need to add salary from the other employer manually. Both Form 16s are required. The standard deduction (Rs 75,000 under new regime) applies only once, not per employer.
NRI Taxpayers
Pre-filled data may include income that is not taxable in India under DTAA provisions. NRIs should verify that only India-sourced income is reported and apply treaty benefits where applicable. The pre-fill does not account for DTAA relief automatically.
First-Time Filers
If you are filing for the first time, the pre-fill may be minimal. Employers sometimes file TDS returns with incorrect PAN or name spelling, which prevents the data from linking to your account. Verify your PAN details on the portal match your employer's records.
Source and authority: This guide is based on the Income Tax Act 2025, CBDT notifications for AY 2026-27, the incometax.gov.in e-filing portal documentation, and the AIS/TIS framework introduced by CBDT in November 2021. Tax rates, deduction limits, and procedural rules reflect the law as applicable for FY 2025-26 (AY 2026-27). For the latest portal updates or form changes, refer to incometax.gov.in.
