What happens if my ITR does not match Form 26AS or AIS?

A mismatch usually means the return is flagged for a computerised check. In practice it delays the refund and can lead to an intimation under Section 143(1) or a further query. Reconcile AIS, TIS and Form 26AS with your own records before filing, and use the AIS feedback facility where an entry is genuinely wrong.

Can I still claim a deduction I did not declare to my employer?

Yes. If you are eligible for a deduction under the regime you have chosen, you can claim it in the return even if it is not reflected in Form 16, provided you hold the supporting evidence. Keep the proofs; the claim may be questioned later.

Is filing complete once I submit the return?

No. The return must also be verified, normally within 30 days of filing, through Aadhaar OTP, net banking, EVC or a signed ITR-V. An unverified return is treated as not filed.

What is the penalty for filing after the due date?

It depends on when you file and on your category. A late fee under Section 234F applies (Rs 5,000, reduced to Rs 1,000 where total income does not exceed Rs 5 lakh), along with interest under Sections 234A, 234B and 234C where tax remains payable, and certain losses cannot be carried forward if the return is filed after the due date under Section 139(1). Beyond the belated-return window, the only route is generally an updated return under Section 139(8A), within 48 months from the end of the assessment year and with additional tax rising from 25% to 70% depending on the delay.

Income Tax

7 Common ITR Filing Mistakes — and How to Avoid Them

Most income tax trouble comes from avoidable filing errors, not complicated law. Here are the seven mistakes that most often delay refunds or invite a notice, and the check that prevents each one.

By CA Suraj SoniPublished 13 May 2025Updated 22 Aug 20265 min read

Short answer: most income tax problems are not caused by complicated law. They are caused by a handful of avoidable filing errors — the wrong regime, missed income, an AIS mismatch, the wrong form, and a return that was never verified. Check these seven things before you submit.

1. Choosing the regime by default instead of by computation

The new regime under Section 115BAC is the default. That does not make it the cheaper option for you. Compute tax both ways before you file — the gap is often larger than people expect. Our detailed comparison is here: Old vs New Tax Regime.

2. Not claiming deductions you are entitled to

A deduction missing from Form 16 is not a deduction lost. If you are eligible under the regime you have chosen and you hold the evidence, you can claim it in the return itself — typical examples are Section 80C payments, Section 80D health insurance premium, and interest on an education or housing loan. Keep the proof on file.

3. Wrong personal or bank details

Name that does not match PAN records
Bank account not pre-validated, or a wrong IFSC
Outdated email or mobile number, so you never see the intimation

Refunds are credited only to a pre-validated bank account linked to your PAN. Two minutes of checking here saves weeks of follow-up.

4. Leaving out income because tax was already deducted

TDS is not a substitute for reporting. Savings and fixed deposit interest, dividends, rent, freelance receipts, capital gains and crypto or virtual digital asset transactions all have to be reported even where tax has been deducted at source. The department already receives this information.

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

Form 26AS — TDS, TCS, advance tax and self-assessment tax credits
AIS — a wider statement of reported financial transactions
TIS — the summarised version of AIS used for pre-filling

Reconcile all three with your own records. Where an entry is genuinely wrong, submit feedback in AIS rather than silently ignoring it. If you cannot open the downloaded statement, see How to open a password-protected AIS PDF.

6. Filing on the wrong ITR form

Form selection follows your income, not your profession. Salary with one house property and modest other income usually points to ITR-1; capital gains, more than one house property, foreign assets or business income push you to ITR-2 or ITR-3, and presumptive income to ITR-4. Using the wrong form can make the return defective under Section 139(9). F&O traders in particular should read F&O taxation and ITR filing.

7. Forgetting to verify the return

Submission is not the last step. A return that is not verified — normally within 30 days — is treated as never filed, with all the consequences of a missed deadline.

Pre-filing checklist

Form 16 and Form 16A collected
AIS, TIS and Form 26AS downloaded and reconciled
Interest certificates from banks and the post office
Capital gains statement from your broker or registrar
Rent receipts, insurance premium and loan interest certificates
Both regimes computed and the cheaper one selected
Bank account pre-validated for the refund
Return e-verified after submission

Deadlines and what late filing costs

There is no single due date for every taxpayer. Broadly, under Section 139(1): 31 July following the financial year for individuals and other non-audit cases, 31 October where accounts are required to be audited (and for a working partner of such a firm), and 30 November where a report under Section 92E is required for international or specified domestic transactions. The CBDT has extended these dates in several recent years, so use the date notified for the category and year you are actually filing.
A belated or revised return can generally be filed up to 31 December of the assessment year.
Late fee under Section 234F: Rs 5,000, reduced to Rs 1,000 where total income does not exceed Rs 5 lakh.
Interest under Sections 234A, 234B and 234C applies where tax is still payable — filing late does not postpone the tax itself.
An updated return (ITR-U) under Section 139(8A) can be furnished within 48 months from the end of the relevant assessment year, on payment of additional tax over and above the tax and interest otherwise due — 25% where it is filed within 12 months from the end of the assessment year, 50% between 12 and 24 months, 60% between 24 and 36 months, and 70% between 36 and 48 months. An updated return cannot be used to declare or increase a loss, reduce tax liability or claim or increase a refund, and it is barred in the situations specified in that section.

Points that need professional confirmation

Verification note for review: the due date notified or extended for your category in the year being filed, and the ITR form applicability notified for the relevant assessment year, should be confirmed against the current CBDT notification before filing. The ITR-U window and additional-tax progression stated above reflect the 48-month framework; the position for a specific year should still be checked, including the situations in which an updated return is not permitted at all.

Would you rather have it checked?

Our team reconciles AIS, picks the form and regime, and files the return under review: Income Tax Return filing.

Frequently asked questions

What happens if my ITR does not match Form 26AS or AIS?: A mismatch usually means the return is flagged for a computerised check. In practice it delays the refund and can lead to an intimation under Section 143(1) or a further query. Reconcile AIS, TIS and Form 26AS with your own records before filing, and use the AIS feedback facility where an entry is genuinely wrong.
Can I still claim a deduction I did not declare to my employer?: Yes. If you are eligible for a deduction under the regime you have chosen, you can claim it in the return even if it is not reflected in Form 16, provided you hold the supporting evidence. Keep the proofs; the claim may be questioned later.
Is filing complete once I submit the return?: No. The return must also be verified, normally within 30 days of filing, through Aadhaar OTP, net banking, EVC or a signed ITR-V. An unverified return is treated as not filed.
What is the penalty for filing after the due date?: It depends on when you file and on your category. A late fee under Section 234F applies (Rs 5,000, reduced to Rs 1,000 where total income does not exceed Rs 5 lakh), along with interest under Sections 234A, 234B and 234C where tax remains payable, and certain losses cannot be carried forward if the return is filed after the due date under Section 139(1). Beyond the belated-return window, the only route is generally an updated return under Section 139(8A), within 48 months from the end of the assessment year and with additional tax rising from 25% to 70% depending on the delay.

Old vs New Tax Regime (FY 2025-26): Which One Saves You More Tax?

A practical comparison of the old and new tax regimes for FY 2025-26 (AY 2026-27) — revised slabs, the enhanced Section 87A rebate, standard deduction, and the deduction level at which the old regime still wins.

ITR Filing Guide for Salaried Taxpayers: Documents, Form and Deadlines

A practical filing guide for salaried employees: what to check in Form 16, how to choose between ITR-1 and ITR-2, how the regime choice works, the documents to keep ready, and the deadlines that matter.