Filing your ITR: ten common mistakes that cause notices and delays

Filing an income-tax return is usually straightforward, but a handful of small errors cause most of the follow-up notices and refund delays. Knowing them in advance makes the process far less stressful.

1. Picking the wrong ITR form

Each ITR form is meant for a specific profile. Salaried individuals with simple income usually use ITR-1, while those with capital gains or more than one house property need ITR-2, and business or professional income needs ITR-3 or ITR-4. Filing the wrong form can make your return 'defective'.

2. Not reconciling with AIS, TIS and Form 26AS

Before filing, download your Annual Information Statement (AIS), Taxpayer Information Summary (TIS) and Form 26AS from the e-filing portal. These show the income and tax the department already knows about. If your return does not match, expect a query.

3. Forgetting to report exempt or small income

• Savings-bank interest, FD interest and dividends are often missed.
• Even exempt income may need to be reported in the right schedule.
• Interest from a joint account should be split correctly between holders.

4. Claiming deductions you cannot substantiate

Only claim deductions you can prove with documents (rent receipts, insurance premium proofs, 80C statements). Inflated or unsupported claims are a common trigger for scrutiny.

5. Choosing the wrong regime by default

The new regime is the default. If the old regime is better for you, make sure you actively opt for it in the return (and, if you have business income, be aware of the once-only switching rule).

6. Mismatched bank details

A wrong or inactive bank account, or one not pre-validated on the portal, delays your refund.

7. Missing the deadline

Late filing can attract a fee under Section 234F and interest under Section 234A, and you lose the ability to carry forward certain losses. File well before the due date.

8. Not e-verifying the return

Filing is not complete until you verify — usually via Aadhaar OTP, net banking or by sending a signed ITR-V. An unverified return is treated as not filed.

9. Ignoring the previous year's carried-forward items

Carried-forward losses and TDS credits must be entered correctly to be used.

10. Not keeping a copy

Save the filed return, the acknowledgement and your working papers for several years in case of a later query.

A clean-filing checklist

1. Download AIS, TIS and Form 26AS and reconcile.
2. Pick the correct ITR form for your income profile.
3. Decide old vs new regime deliberately.
4. Enter all income, including small interest and dividends.
5. Claim only substantiated deductions.
6. Pre-validate your bank account.
7. File, then e-verify immediately.

Official sources

This explainer is based on official and primary sources. Always confirm figures and dates on these before acting:

• Income Tax e-Filing portal
• Income Tax Department — incometax.gov.in
• Central Board of Direct Taxes (CBDT), Department of Revenue

Reviewed: October 2026. Tax rules change — verify the current financial year and assessment year before you rely on any figure.

This is general educational information for Indian taxpayers, not personalised tax, legal or financial advice. Union of Taxpayers is an independent platform and not a government body. Consider a qualified professional for your specific situation.