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:
| Source | What it feeds into the pre-fill |
|---|---|
| Form 26AS | TDS and TCS credits, advance tax and self-assessment tax challans |
| AIS | Salary (from employer TDS returns), interest, dividends, securities and mutual fund transactions, property purchases and sales, and other SFT data |
| TIS | Category-wise summary of AIS after your feedback; this is the value used to pre-fill most income fields |
| Your profile and previous return | Personal details, bank accounts, and brought-forward losses shown in earlier returns |
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 Sections 72 to 80 (verify against your earlier returns even if shown)
- Bank account details: For refund credit (must be pre-validated on the portal)
How to Access Pre-Filled Data on the Portal
Online Filing Path
- Log in to incometax.gov.in with your PAN and password
- Go to e-File > Income Tax Returns > File Income Tax Return
- Select AY 2026-27, online mode, and the filing status
- Choose the ITR form; the pre-filled data loads into each schedule
- Review every schedule, edit where needed, then submit and e-verify
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 under Section 194 applies to dividends above Rs 10,000 a year per company from 1 April 2025 (Rs 5,000 earlier) and 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 for listed equity acquired on or before 31 January 2018 (fair market value as on that date) is 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), transfer expenses such as brokerage, and indexation only where still allowed. For transfers on or after 23 July 2024, indexation is available only to resident individuals and HUFs for land or buildings bought before that date (choosing 20% with indexation instead of 12.5% without), and debt fund units bought on or after 1 April 2023 are always short-term under Section 50AA. 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)
| Error | Fix |
|---|---|
| Salary from a second employer missing | Enter salary from every Form 16 manually |
| Wrong cost of acquisition in capital gains | Recompute from contract notes, CAS or sale deed |
| FD interest shown on accrual basis for the wrong year | Use the bank interest certificate; give AIS feedback |
| TDS in Form 16/16A missing from Form 26AS | Ask the deductor to file or correct its TDS return |
| Recent tax challan not showing | Enter the challan details (BSR code, date, serial number) manually |
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. For AY 2026-27, a revised return can be filed up to 31 March 2027 (Finance Act 2026), or before the assessment is completed, whichever is earlier. The revised return completely replaces the original. A revised return filed after 31 December 2026 attracts a fee under Section 234I of Rs 1,000, or Rs 5,000 if total income exceeds Rs 5 lakh.
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:
- By mid-June 2026: employers issue Form 16 (due 15 June) after filing the Q4 TDS return (due 31 May)
- Mid-June to July: download AIS and TIS, give feedback on wrong entries, reconcile with Form 26AS
- Before the due date: file the return (31 July 2026 for ITR-1 and ITR-2; 31 August 2026 for non-audit ITR-3 and ITR-4)
- After filing: e-verify within 30 days and check the Section 143(1) intimation
If You Missed the Due Date
If you did not file your ITR by the due date (31 July 2026, or 31 August 2026 for non-audit business and profession cases), all is not lost. You can still file a belated return under Section 139(4) until December 31, 2026. However, be aware of two charges that apply to late filers:
Section 234F Late Fee This fee applies if you file after the due date:
- Total income up to Rs 5 lakh: Rs 1,000
- Total income above Rs 5 lakh: Rs 5,000
The fee applies even if your tax liability is zero or you are due a refund. It does not apply if your total income is below the basic exemption limit and you were not required to file.
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 the day after the due date (1 August 2026 for a 31 July due date) to the date of filing
- Calculated on: The amount of tax shortfall (taxes payable minus taxes already paid via TDS, advance tax, or challans)
For example, if your due date was 31 July, you owe Rs 50,000 in tax and file in October 2026, interest runs for August, September and October (a part month counts as a full month): 1% x 3 months x Rs 50,000 = Rs 1,500 in Section 234A interest.
Timeline for Late Filers:
- File by December 31, 2026: Section 234F fee applies, plus Section 234A interest if you owe tax
- After December 31, 2026: a belated return is no longer possible. You can file an updated return (ITR-U) under Section 139(8A), within 48 months from the end of the assessment year, by paying additional tax on top of tax and interest, unless a notice or proceeding bars it
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 reduces the risk of notices and of prosecution under Section 276CC for failure to file.
- 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, 1961 (which governs AY 2026-27), 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.
