A mismatch between the annual information statement (AIS) and income tax return (ITR) can trigger automated alerts, as the income tax department has enhanced its data analytics and risk assessment systems. Taxpayers must verify all information and correct any discrepancy in AIS before filing their ITR. The AIS reflects financial data available with the tax department, based on information received from third-party sources like banks, employers, mutual funds, and property registrars. While the AIS is a helpful tool for pre-filing verification, it may have errors due to incomplete reporting by third parties.