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10 ITR mistakes that cause notices, delays, and tax demands

Wrong form, missing AIS interest, regime errors, and TDS mismatches — fix these before e-verify on incometax.gov.in.

10 min read · 2026-06-04

Notices cost more time than a careful hour

These ten mistakes show up repeatedly in July mismatch processing and refund holds. None require a CA to avoid — they require AIS review and honest numbers before you click submit on incometax.gov.in.

Pair this with last-minute filing checklist if the clock is ticking.

1. Wrong ITR form

ITR-1 with equity sales → defective return. Use ITR-1 vs ITR-2.

2. Missing bank FD interest

AIS shows ₹35,000 interest; return shows zero → scrutiny. FD in AIS guide.

3. Previous employer skipped

Only current Form 16 entered → under-reporting. Two Form 16s.

4. Wrong tax regime

80C or HRA claimed in new regime → no benefit. Compare old vs new.

5. TDS not in 26AS

Claiming credit employer has not deposited → refund stuck. Match TDS schedule.

6. No advance/self-assessment tax when due

Large capital gains or freelance income → interest u/s 234B/C. Pay before filing.

7. Skipping AIS entirely

AIS mismatch lines ignored → automated variance.

8. House property category wrong

Let-out vs self-occupied → wrong 24(b) interest cap.

9. Capital gains in wrong schedule

Broker P&L not mapped to Schedule CG.

10. No e-verify within 30 days

Return invalid — e-verify guide.

What you should do

Import Form 16 + review AIS → regime compare → resolve mismatches → pay if payable → file → e-verify. LastMinute pre-submit checks target items 1–7 when data is imported.

Common mistake (meta)

Rushing at 11:59 pm without AIS refresh. May AIS misses June employer TDS updates — download again 48 hours before submit.

Related

Check your ITR with LastMinute

Related guides

10 ITR mistakes that cause notices, delays, and tax demands · LastMinute ITR