ITR filing for FY23-24 commenced early April, with the Central Board of Direct Taxes emphasizing convenience and seamless service. However, chartered accountants advise against early filing, citing TDS reporting completion by May 31. Waiting for Form16 from employers, TDS certificates, and updated 26AS forms is prudent to avoid tax demands or interest due to short payment. The Statement of Financial Transactions concludes on May 31, impacting significant transactions. Legal experts highlight the last dates for TDS statements and certificate issuance. Reconciliation of ITR with Form 26AS income is advised before June filing, especially for large companies, to ensure accuracy and avoid penalties.