ITR 2026: 5 mistakes that trigger tax notices before July 31

3. Picking the wrong ITR form

Selecting an incorrect form makes the return defective or slows its processing. ITR-1, for example, is not available to taxpayers who have capital gains, foreign assets, or more than one house property. Those filers need ITR-2 or another applicable form. Check the eligibility conditions for each form before you begin.

4. Claiming deductions without meeting conditions, or missing capital gains

Deductions under Sections 80C, 80D and other provisions have specific eligibility rules. Claiming them without meeting those rules is a common error. Separately, capital gains from shares, mutual funds or property transactions must be disclosed even if the holding period was long enough to make the gain tax-exempt. The disclosure is required for the record; skipping it creates a mismatch with the broker data in the AIS.

5. Filing without e-verification

Submitting the ITR is not the final step. The return must be e-verified within the prescribed time. An unverified return is treated as invalid – legally, it is as if you never filed. If you catch an error before you verify, you can discard the unverified return and file a fresh one, subject to the timelines.

With the deadline approaching, the temptation is to submit quickly and move on. Spending the extra minutes to reconcile income details, choose the correct form, verify deductions and complete the e-verification step can prevent a refund delay or a notice that takes months to resolve.