5 Common ITR Filing Mistakes and How to Fix Them

An analytical look at the most frequent Income-tax Return errors taxpayers make — and the correct statutory remedies under the Income-tax Act 1961 and CBDT guidelines.

1 · Selecting the Wrong ITR Form

Choosing an incorrect return form (for example filing ITR-1 when there is capital gains or multiple house property) may render the return defective under Section 139(9).

Fix: Identify the correct form based on income sources and file a revised return under Section 139(5) within the permitted time. (See: Income Tax Department — ITR Forms)

2 · Mismatch Between Form 26AS / AIS and Return Data

Discrepancies between tax credits in Form 26AS or AIS and declared return figures commonly trigger automated adjustments and notices under Section 143(1).

Fix: Verify Form 26AS and AIS on incometax.gov.in before filing. If errors are discovered post-filing, either file a revised return where permitted or respond to CPC notices with documentary evidence.

3 · Failure to E-verify the Return

An uploaded return that is not e-verified within 30 days is treated as not filed. (Refer: Rule 12 of the Income-tax Rules.)

Fix: E-verify immediately using Aadhaar OTP, net banking, or other methods. If verification deadline is missed, consider remedial options as set out in relevant CBDT instructions.

4 · Incorrect Bank or Refund Details

Refund delays commonly stem from incorrect IFSC or unvalidated bank accounts. Pre-validation of bank details is mandatory for timely refunds. (CBDT guidance and portal instructions apply.)

Fix: Validate bank account details under “Profile → My Bank Accounts” on the e-file portal and update if required. Use the portal’s refund status utilities to track re-issue.

5 · Non-Disclosure of Foreign Income / Assets

Failure to disclose foreign assets or income may attract penalties under the Black Money (Undisclosed Foreign Income and Assets) and relevant Income-tax provisions.

Fix: Disclose foreign assets and income in Schedule FA of the applicable ITR form. If omitted, file a revised return at the earliest and consult a tax professional regarding explanatory submissions to the tax authorities.

Professional Tip: Use the Income Tax Department’s return-validation utilities and retain the XML acknowledgment and signed proof for record and audit. Maintain copies of Form 26AS/AIS reconciliations as documentary evidence.

For filing review or rectification support, connect with Taxbytes Consulting →