Many taxpayers rush to complete their Income Tax Return (ITR) filing as soon as the offline utilities for filing become available. However, filing the return is only one part of the process. Your ITR is not considered valid unless it is successfully e-verified within 30 days of filing it.
More importantly, once you click the e-verify button, you are effectively confirming that all information furnished in the return is correct and complete. Therefore, before proceeding with e-verification, taxpayers should perform a final review of their return to avoid mistakes that could result in tax notices, delayed refunds, or the need to file a revised return later.
If you have already filed your ITR for AY 2026-27, here are five important checks you should complete before e-verifying it.
1. Verify your tax liability and refund amount
Before e-verification, carefully review the tax computation shown in your ITR. Taxpayers should check whether:
The tax payable or refund amount appears reasonable.
TDS credits from employers, banks, and other deductors have been correctly considered.
The advance tax or self-assessment tax paid by you has been reflected.
Interest under Sections 234A, 234B, or 234C, if any, has been correctly calculated.
Many taxpayers focus only on completing the filing process and fail to notice errors in tax computation. Once e-verified, correcting such mistakes may require filing a revised return.
2. Reconcile Form 16, Form 26AS and AIS
Even if you reviewed these documents while preparing your return, conduct one final reconciliation before e-verification. Taxpayers should ensure that:
Salary income matches Form 16.
TDS credits match Form 26AS.
Interest income, dividends, capital gains, and other transactions appearing in AIS have been appropriately considered.
No additional income source has been missed.
This step is particularly important for salaried taxpayers who may assume Form 16 contains all taxable income details.
3. Confirm the bank account details for the refund credit
One of the most common reasons for refund delays is incorrect bank account information.
Before e-verification, taxpayers should check:
Account number.
IFSC code.
Whether the bank account is pre-validated on the income tax portal.
Whether the selected account is the one designated for receiving refunds.
An incorrect bank account can delay refund processing even when the return has been correctly filed.
4. Review deductions and exemptions claimed
Taxpayers should verify that all deductions and exemptions have been claimed correctly and are supported by documentation. They should review deductions claimed under sections such as:
Section 80C
Section 80D
Section 80CCD(1B)
Section 80G
Home loan interest and housing-related deductions, where applicable
Also, ensure that deductions have not been claimed twice or under the wrong provision, which could trigger scrutiny later.
5. Check personal information and filing status
Simple errors in personal details can create unnecessary complications. Taxpayers should verify:
PAN details.
Aadhaar linkage status.
Name and date of birth.
Residential status.
Contact information.
Filing status and selected tax regime.
What happens if a taxpayer files the return but forgets to e-verify it within the prescribed deadline?
E-verification is a crucial step in the return filing process and must be completed within 30 days of filing the ITR. Failure to e-verify within the prescribed timeline renders the return invalid, effectively treating it as though no return had been filed.
If the return loses its validity after the due date for filing, the taxpayer may have to rely on the belated return provisions, subject to the applicable timelines.
Such a lapse can delay refund processing, reduce refund interest entitlement, prevent the carry forward of eligible losses, and result in the loss of certain tax options.
“For instance, taxpayers who are otherwise eligible to opt for the old tax regime may not be able to exercise such an option through a belated return, where the law requires the option to be exercised within the prescribed due date. Taxpayers should therefore ensure that e-verification is completed as soon as possible after filing the return,” said CA Chandni Anandan, Tax Expert at ClearTax.
What are the most common mistakes taxpayers discover after filing but before e-verification?
Taxpayers often discover omissions or inaccuracies in income reporting, TDS details, bank account information, deduction claims, or tax regime selection after filing the return. Mismatches between the return and the information available in Form 26AS, AIS, or TIS are also commonly noticed at this stage.
“Where an error is identified after filing but before e-verification, the recommended course of action is generally to first e-verify the return and thereafter file a revised return incorporating the correct details. Since a revised return can be filed only against a valid return, completing the verification process ensures that the original return is duly validated before corrections are made,” commented CA Chandni Anandan.
Another common oversight is forgetting to e-verify the return itself. Many taxpayers assume that filing the ITR completes the process, whereas the Income-tax Department initiates processing only after successful verification.
What precautions should taxpayers take when using Aadhaar OTP for e-verification?
Taxpayers should ensure that the mobile number linked to Aadhaar is active and readily accessible before initiating e-verification. The Aadhaar OTP should never be shared with any third party, including agents, intermediaries, or persons claiming to represent government authorities.
It is advisable to retain the acknowledgement generated after successful e-verification for future reference.
Disclaimer: This article is for informational purposes only and does not constitute professional tax advice. Tax laws and regimes are subject to frequent changes by the government. Readers should verify details with official Income Tax Department notifications or consult a Chartered Accountant before making any financial decisions.
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