Pre-Filled ITR Data: How to Verify, Check, and Correct Errors Before Filing (AY 2026-27)

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:

Comparison

Pre-Fill Data Sources: What Gets Pulled and From Where

The portal uses TIS (derived from AIS) to pre-fill income fields and Form 26AS for tax credit fields

Parameter	Income Pre-Fill (from TIS/AIS)	Tax Credit Pre-Fill (from Form 26AS)
Salary income	Gross salary, allowances, Section 16 deductions from employer-filed Form 24Q	TDS on salary (Section 192)
Bank interest	Savings account, FD, RD interest from bank SFT filings	TDS on interest (Section 194A) if applicable
Dividends	Dividend amounts from CDSL/NSDL depository data	TDS on dividend (Section 194) if above Rs 5,000
Capital gains	Equity, MF redemptions, property sale from broker/registrar data	TDS on property sale (Section 194-IA), securities (Section 194Q)
House property	Rental income from tenant TDS filings (Form 26QC)	TDS on rent (Section 194-IB)
Crypto/VDA	Virtual digital asset transactions from exchange reporting	TDS under Section 194S
Other income	Commission, professional fees, winnings from reported transactions	TDS under respective sections
Advance/self-assessment tax	Not pre-filled in income section	Challan details from OLTAS/TIN

Takeaway: Income fields are pre-filled from TIS/AIS. Tax credit fields (TDS, TCS, advance tax) are pre-filled from Form 26AS only. If a TDS entry appears in AIS but not Form 26AS, the credit will NOT be pre-filled and you cannot claim it until the deductor files a corrected return.

Source: CBDT; incometax.gov.in/iec/foportal/

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

Step-by-Step Guide

Step-by-Step: Accessing Your Pre-Filled ITR

Complete these steps before the July 31, 2026 deadline

Log in to the e-filing portal

Go to incometax.gov.in/iec/foportal/ and log in with your PAN, password, and captcha. Navigate to e-File > Income Tax Returns > File Income Tax Return.

Step 1

Select AY 2026-27 and filing mode

Choose Assessment Year 2026-27, filing type (original or revised), and select Online mode. The portal will load your pre-filled data automatically.

Step 2

Choose the correct ITR form

The portal may suggest a form based on your data. Verify it matches your income sources: ITR-1 for salary + interest only, ITR-2 for capital gains, ITR-3 for business income. Wrong form triggers a Section 139(9) defective return notice.

Step 3

Review the pre-filled data

The form loads with pre-filled fields highlighted. Each section (Personal Info, Income, TDS, Tax Paid) shows data pulled from TIS and Form 26AS. Do NOT accept these figures blindly.

Step 4

Download AIS and Form 26AS separately

Go to e-File > Income Tax Returns > View Filed Returns > AIS. Download both AIS and Form 26AS as PDF. You will cross-check these against the pre-filled ITR in the next step.

Step 5

Edit, correct, and add missing data

Click on any pre-filled field to edit it. Add deductions, exempt income, house property details, and any income not captured by AIS. Save each section before moving to the next.

Step 6

Source: incometax.gov.in/iec/foportal/; CBDT AY 2026-27 ITR filing guidelines

Offline Filing Path (JSON Upload)

If you prefer offline filing or use third-party software:

1. Log in to the portal, go to e-File > Income Tax Returns > File Income Tax Return
2. Click Download Pre-Filled Data to get a JSON file with your pre-filled information
3. Open this JSON in the offline ITR utility (downloadable from the same portal) or import it into your tax software
4. Edit, validate, and generate the final JSON
5. 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)

Comparison

Common Pre-Fill Errors and Fixes

These five errors account for the majority of ITR mismatches and post-filing notices

Parameter	What Goes Wrong	How to Fix It
Salary not updated for Q4	Employer filed Form 24Q late. January to March salary missing from pre-fill.	Use Form 16 figures. File ITR with correct salary. TDS credit may need follow-up with employer.
FD interest overstated	Bank reports accrued interest for multi-year FD in one year. AIS shows Rs 2 lakh but you received Rs 80,000.	Submit AIS feedback with correct figure. File ITR with actual receipt. Keep FD certificate as proof.
Capital gains cost basis wrong	Pre-fill uses broker-reported sale price but incorrect or zero cost of acquisition.	Compute manually using actual purchase price or grandfathered FMV. Enter correct figures in Schedule CG.
TDS not appearing in Form 26AS	Deductor has not filed TDS return or filed with wrong PAN. Credit not available.	Contact deductor to file corrected return. File ITR with correct TDS amount. Refund will be held until 26AS matches.
Duplicate income entries	Same transaction reported by two entities (e.g., bank and employer both report interest on salary account).	Submit AIS feedback for the duplicate entry. File with correct single amount. Keep bank statement as evidence.

Takeaway: The common thread: never accept pre-filled figures at face value. Cross-check each entry against your own documents before filing.

Source: CBDT; Business Today (June 2026); ClearTax

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:

1. Log in to incometax.gov.in/iec/foportal/
2. Go to AIS (Annual Information Statement) under the Services menu
3. Click on the specific transaction category (e.g., Interest Income, Dividend)
4. Click the feedback icon next to the incorrect entry
5. Select the reason: "Information is not fully correct," "Information relates to other person," "Information is duplicate," or "Information is denied"
6. 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:

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.

Frequently Asked Questions

Is pre-filled ITR data always correct?

No. Pre-filled data is sourced from third-party filings (employers, banks, brokers) and can contain errors. Common issues include late TDS return filing by employers, accrual-based interest reporting by banks, and incorrect cost basis for capital gains. Always verify against your own documents before filing.

What happens if I file ITR without checking pre-filled data?

If the pre-filled data is wrong and you file without correcting it, you may under-report or over-report income. Under-reporting triggers a mismatch notice under Section 143(1)(a). Over-reporting means you pay more tax than necessary and must file a revised return to claim the correct refund.

Can I change pre-filled data in the ITR form?

Yes. Every pre-filled field in the ITR form is editable. You can change salary figures, interest amounts, capital gains, TDS credits, and any other entry. The portal highlights pre-filled fields, but you are responsible for the final figures you submit.

What if TDS is not showing in pre-filled data?

TDS credits are pre-filled from Form 26AS only. If a deductor has not filed their TDS return, or filed it with the wrong PAN, the TDS will not appear. Contact the deductor to file or correct their return. You can still claim TDS in your ITR, but the CPC will hold the credit until Form 26AS matches.

Should I submit AIS feedback before or after filing ITR?

Submit AIS feedback as soon as you notice incorrect data, ideally before filing. This creates an audit trail showing you flagged the discrepancy. However, submitting feedback does not change your ITR automatically. You must independently enter the correct figures in your ITR form.

How is pre-filled ITR different from the AIS vs 26AS reconciliation?

AIS vs Form 26AS reconciliation compares the government's data sources against each other. Pre-filled ITR verification goes one step further: it compares the pre-filled form data against YOUR actual records (Form 16, bank statements, broker notes). Both checks are necessary. For the AIS vs 26AS comparison, see our detailed guide on AIS, Form 26AS, and TIS reconciliation.

What is the last date to correct a mistake in my ITR for AY 2026-27?

You can file a revised return under Section 139(5) until December 31, 2026, or until the assessment is completed, whichever is earlier. After this date, corrections are only possible through rectification under Section 154 (for CPC processing errors) or in response to a notice from the department.

---

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.