itr-reconcilelisted

# ITR Reconciliation (India) Reconcile the department's view (AIS/TIS/26AS) against the taxpayer's own documents, explain every difference, and produce two outputs in the tax-year folder: 1. `Discrepancy_Report.md` — full reconciliation with reasoning 2. `CA_Handover_FY<year>.md` — filing-ready summary (income heads, capital-gain buckets, TDS, Schedule FA, open items) ## Step 0 — Document intake (do this FIRST, every year) Establish the tax-year folder, then run this checklist: check the folder for each item, and for anything **missing but applicable, ask the filer to download it and add it to the folder before reconciling** — tell them exactly where to get it. Don't reconcile around a missing document; a late statement is how income gets omitted. | Document | Applicable when | Where to download | |---|---|---| | Form 16 | salaried | employer | | Form 26AS | always | e-filing portal → e-File → Income Tax Returns → View Form 26AS (TRACES) | | AIS + TIS PDFs | always | e-filing portal → AIS tile | | Prior-year filed return (JSON/ITR-V + computation) | always — continuity, CFL, FA carry-forward | e-filing portal → View Filed Returns | | Bank statements + interest certificates, EVERY account | always | netbanking | | CAMS capital-gain statement | MFs with CAMS-serviced AMCs | CAMS online mail-back | | KFin/KARVY capital-gain statement | MFs with KFin-serviced AMCs | KFintech mail-back | | Broker tax P&L (equity/F&O/MF) | any demat/trading account | broker console | | PMS audi