As the income tax return (ITR) filing period for the assessment year 2026-27 approaches, it is essential for taxpayers to consider the Annual Information Statement (AIS) and Form 26AS alongside traditional documents like Form 16 and bank statements. The AIS provides a detailed overview of all financial transactions linked to an individual's Permanent Account Number (PAN) for the financial year 2025-26, including salary income, interest from savings and fixed deposits, dividends, and high-value transactions. In contrast, Form 26AS focuses on tax credits, detailing Tax Deducted at Source (TDS), Tax Collected at Source (TCS), advance tax, and any refunds associated with the PAN. Reviewing these documents can help taxpayers identify discrepancies that may lead to processing delays or queries from the tax department. Taxpayers are advised to verify their financial details thoroughly, especially if they changed jobs or engaged in trading activities. Both AIS and Form 26AS can be downloaded from the income tax department's e-filing portal, ensuring that individuals have the most current information before filing their returns.