Overview
The ITD sees mismatches
before you do.
The Income Tax Department's Annual Information Statement now aggregates data from 50+ reporting entities including banks, mutual funds, registrars, and GST returns. Every mismatch between your AIS and your ITR is a potential scrutiny trigger. The Compliance Management System automatically identifies these mismatches and issues notices.
Our audit reconciles Form 16, Form 26AS, AIS, and ITR filed for the assessment year, surfaces every discrepancy, and prepares you to respond if a notice arrives or preemptively file a revised return.
Why This Matters
CASS (Computer Assisted Scrutiny Selection) now selects cases based on AIS-ITR mismatches automatically. Undisclosed income, incorrect deductions, or unreported capital gains flagged in AIS but absent from ITR trigger Section 148A notices. We identify these gaps before the department does.
What We Audit
📄
Form 26AS Reconciliation
TDS credits in 26AS reconciled against ITR filed. Missing credits and excess claims identified.
📊
AIS Verification
All 50+ AIS data sources verified against ITR. Interest, dividends, securities transactions, GST turnover cross-checked.
💰
Capital Gains Review
Securities transactions, property sales, and MF redemptions in AIS reconciled against Schedule CG in ITR.
🏦
High Value Transaction Check
SFT (Statement of Financial Transactions) entries verified. Property, jewellery, FD, and credit card spend checked.
📋
Deduction Verification
80C, 80D, 80G, HRA, LTA deductions verified for eligibility and documentation compliance.
🔍
Advance Tax and TDS Review
Advance tax payments, self-assessment tax, and TDS all reconciled to ensure zero balance.
What You Receive
AIS-ITR Mismatch Report - Every discrepancy between AIS data and ITR filed with nature and amount of difference.
26AS Full Reconciliation - TDS credits verified against return with any unclaimed or mismatched credits flagged.
Scrutiny Risk Assessment - Probability of CASS selection based on identified mismatches with risk rating.
Revised Return Guidance - Where mismatches require correction, step-by-step revised return filing instructions.
Notice Response Draft - If a 148A notice has already arrived, a draft response based on our findings.
30-Day Support - Advisory on subsequent department communications at no additional charge.