New Delhi, Sept. 28 -- With the September 30 tax-audit deadline approaching, taxpayers should not assume that every figure in their books, GST returns, Annual Information Statement (AIS), Taxpayer Information Summary (TIS) and Form 26AS will necessarily be identical.

Differences can arise because of timing variations, duplicate reporting, incorrect information submitted by another entity or differences in accounting treatment. The important part is to identify the reason for the mismatch and ensure that the income-tax return and tax audit report are supported by the underlying records.

Sumeet Hemkar, Partner, Deloitte India, said taxpayers should ensure that the figures reported in their financial statements, books of account and tax au...