Engineer framing for tax season: the pre-filled ITR is an auto-populated form sourced from upstream systems you do not control. AIS and TIS aggregate salary, interest, dividends, capital gains and TDS credits from employers, banks and brokers. Like any ingested data, it can be stale, duplicated or wrong.
Common failure modes I see every year:
Late TDS returns from an employer, so a credit is missing at filing time.
Banks reporting interest figures that do not match your statements.
Broker data that does not reconcile with your actual realised gain or loss.
The validation step before you hit Submit: reconcile every pre-filled field against Form 16, Form 26AS, bank statements and broker contract notes. Treat the portal value as a claim to verify, not a source of truth.
One non-obvious detail. If AIS is wrong, you must do two independent things: submit feedback inside AIS for each transaction, and file your ITR with the correct figures. Doing only one leaves a mismatch open. A revised return under Section 139(5) fixes most post-filing mistakes penalty-free before December 31, 2026 for AY 2026-27; for CPC processing errors you use rectification under Section 154.
Full checklist on how to verify and correct pre-filled ITR data before you file.
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