File updated tax return if AIS shows additional income later

• I had noticed an additional income entry in my AIS for FY25. It was not there at the time of filing ITR last August. How can I pay the additional tax now?

- -Aarav Tayal

If an additional income item appears later in your AIS, do not ignore it simply because it was not visible when the original return was filed, as AIS is based on reporting by third parties and may get updated even after the return date. The usual route is to review whether the AIS entry is correct and, if it is taxable income that was omitted earlier, file an updated return and pay the due tax, interest and additional amount prescribed under the law. The practical issue here is that AIS is an information tool and not conclusive proof by itself, so first reconcile the entry with bank records, Form 26AS, TDS details or supporting documents before revising the tax position, rather than treating every AIS mismatch as automatically taxable income.