Income tax refunds can sometimes take longer than expected — and in many cases, the delay has nothing to do with the Income Tax Department’s internal processing timelines. More often, it’s small filing mistakes or missed follow-ups by taxpayers that hold refunds back.
While the department has time until 31 December 2026 to process ITRs filed for FY 2025–26 under Section 143(1), individual refunds may be withheld under Section 245(2) or slowed down due to system checks for high-value claims. But when the delay is caused by taxpayer errors, you may even lose a part of your interest under Section 244A.
To help you avoid that situation, here are the 7 most common ITR errors that delay refunds — and exactly how to fix them.
As per CBDT Notification 5/2022 and 2/2024, every ITR must be verified within 30 days of filing — either through e-verification or by physically signing and sending the ITR-V to the CPC.
Many taxpayers file their return but forget to verify it. If verification happens after the deadline but before 31 December of the assessment year, the return becomes a belated return under Section 139(4). If not verified by then, the ITR is treated as never filed.
As per CBDT Notification 5/2022 and 2/2024, every ITR must be verified within 30 days of filing — either through e-verification or by physically signing and sending the ITR-V to the CPC.
Many taxpayers file their return but forget to verify it. If verification happens after the deadline but before 31 December of the assessment year, the return becomes a belated return under Section 139(4). If not verified by then, the ITR is treated as never filed.
As per CBDT Notification 5/2022 and 2/2024, every ITR must be verified within 30 days of filing — either through e-verification or by physically signing and sending the ITR-V to the CPC.
Many taxpayers file their return but forget to verify it. If verification happens after the deadline but before 31 December of the assessment year, the return becomes a belated return under Section 139(4). If not verified by then, the ITR is treated as never filed.
Act quickly. Correct the errors listed in the notice or submit an explanation if the defect is incorrect.
Refunds are issued only to bank accounts that are:
PAN-linked
Pre-validated
And marked for refund on the e-filing portal
If you close a validated bank account or your bank’s IFSC changes due to merger/restructuring, refund credit will fail even if the refund has been processed.
Log in to the income tax portal → Profile → ‘My Bank Account’ → Add/validate/update/nominating your correct refund account.
When CPC finds mismatches or prima facie discrepancies, it issues a 143(1)(a) intimation. You get 30 days to accept or reject the proposed adjustment.
No response? Your refund may get reduced, withheld, or a demand may be raised.
Review the mismatch carefully. If incorrect or beyond the permitted scope, submit your objections with supporting documents within the deadline.
If you have pending tax demands for earlier years, the department can adjust your current refund against them under Section 245, after sending you a notice.
If the demand is wrong (common in TDS mismatch cases) and you do not respond, your refund may be fully adjusted.
Verify the pending demand
Upload challans/Form 16 as proof
File a rectification request for the relevant year
Mention previous rectification applications, if any
CPC scrutinises inconsistent or unusually high deduction/exemption claims, especially when salary TDS refunds seem excessive.
Employees should ideally submit Form 12BB to employers in time to avoid discrepancies later. Incorrect claims may lead to refund delay or even scrutiny.
If your claim is correct (e.g., regime change, employer closed proofs early, genuine investments), respond promptly with documents
If your claim was overstated, revise your return before 31 December
Under Rule 37BA, TDS credit is available only when the deductor has paid the TDS and filed correct TDS returns. Mismatches in AIS/TIS and Form 26AS are common reasons for reduced refunds.
Check AIS before filing your ITR
Provide feedback for incorrect entries
Ask your employer/deductor to revise erroneous TDS filings
If your refund is wrongly reduced, file a rectification request immediately
Delayed refunds often have simple causes — unverified ITRs, ignored notices, outdated bank accounts, or uncorrected TDS entries. Ensuring timely compliance can help you:
Avoid unnecessary delays
Prevent refund adjustments
Protect your right to interest under Section 244A
Receive your full refund without monetary loss
Stay proactive. Check your portal inbox, verify your return, update your details, and respond quickly to any departmental communication. A little diligence goes a long way in getting your refund on time.
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