TL;DR for CAs
- Reconcile Form 26AS, AIS, and TIS before selecting the ITR form.
- Match salary, interest, capital gains, and foreign assets carefully.
- Validate bank accounts and schedule disclosures before e-verify.
What it is
A structured pre-filing checklist reduces defective returns and notices under Section 139(9) / 143(1).
Who it applies to
All resident and non-resident taxpayers filing through a CA practice.
Key provisions
- Choose correct ITR form (1–7) based on income sources
- Disclose crypto, foreign assets, and director details where required
- Claim rebate/credits only with supporting documents
Practical tips for CAs
Use a standardised engagement checklist. Screenshot AIS mismatches. Keep capital gains worksheets with acquisition cost evidence.
Common mistakes
Wrong ITR form; missing Schedule FA; ignoring interest from savings accounts reported in AIS.
For general guidance only. Verify with the latest Finance Act, GST notifications, and ICAI guidance notes before advising clients.