Archive · 28 Sep 2026
Tax Audit Deadline: Reconcile AIS, TDS, GST and ITR Figures
Taxpayers may see different numbers in their books, GST returns and tax statements.
This does not always mean that something is wrong.
Differences can happen because information is reported at different times or entered more than once.
AIS and TIS may list transactions that are not actually taxable income.
People should compare these entries with bank statements, certificates and other records.
TDS and TCS credits should also be checked against Form 26AS.
If another party reported something incorrectly, the taxpayer should ask that party to correct it.
Taxpayers can also submit feedback through the AIS portal when needed.
All important figures should be checked before the September 30 tax-audit deadline.
Taxpayers should reconcile books, GST returns, AIS, TIS, Form 26AS and the tax audit report before September 30.
Differences may result from timing variations, duplicate or incorrect reporting, or different accounting treatments.
AIS and TIS entries may include transactions that are not automatically taxable income.
TDS and TCS mismatches can result from incorrect PAN details, deductor errors, or delayed filings and may affect tax credits.
Taxpayers should verify income, deductions, losses, disallowances and other adjustments across the tax audit report and ITR.
- Who
- Taxpayers subject to tax audit, including those reconciling income, deductions and tax credits.
- What
- They must reconcile figures across their books, GST returns, AIS, TIS, Form 26AS, tax certificates, tax audit report and ITR.
- When
- Before the September 30 tax-audit deadline.
- Where
- In the taxpayers’ books and records, GST filings, AIS portal, Form 26AS and income-tax filings.
- Why
- To explain mismatches, support reported figures and reduce the risk of denied tax credits or additional tax demands.
- Tax-audit deadline
- September 30
- Records to reconcile
- Books of account, GST returns, AIS, TIS, Form 26AS, tax certificates, tax audit report and ITR
- Possible mismatch causes
- Timing variations, duplicate reporting, incorrect reporting and differences in accounting treatment
- AIS/TIS information
- May include interest, dividends, securities transactions and professional or business receipts
- TDS/TCS mismatch risks
- Incorrect PAN reporting, deductor or collector errors, and non-filing or delayed filing can affect tax credits
- Correction options
- Taxpayers can submit feedback through the AIS portal and seek corrections from the reporting entity
- Other audit checks
- Review deductions, tax adjustments, brought-forward losses, unabsorbed depreciation and tax disallowances