ITR notice after e-verification? Know how AIS mismatch and refund claims are assessed
Filing and e-verifying your Income Tax Return (ITR) does not always mean you're in the clear. Taxpayers can still receive notices if discrepancies are detected later, while AIS mismatches or revised returns do not automatically lead to scrutiny.
- Jul 31, 2026,
- Updated Jul 31, 2026 5:35 AM IST
ITR filing 2026: I have already filed and e-verified my Income Tax Return (ITR), but I am worried about receiving a notice from the Income Tax Department. Can a notice still be issued after successful e-verification if the department later detects discrepancies? Also, if my income, TDS or deductions do not exactly match the details available in my AIS, Form 26AS or TIS, will that automatically trigger scrutiny? Additionally, I recently filed a revised return to correct an error and am expecting a sizeable tax refund. Do revised returns or higher refunds increase the chances of my ITR being selected for scrutiny or verification?
Advice by Siddharth Maurya, Founder and Managing Director, Vibhavangal Anukulakara Pvt. LTD
1. Absolutely. Just because an Income Tax Return (ITR) filing has been done and its e-verfication is done, it does not necessarily mean that there will be no notice issued to you after that. The Income Tax Department issues a notice when it finds any discrepancy in the process of filing the tax return or even later on verifying. These notices could be for any reasons related to discrepancies in income, deductions, claiming of TDS, or any other information that they get from outside sources.
2. My income, TDS and deductions don't exactly match the details in AIS, Form 26AS or TIS. Will this automatically trigger a notice, and what should I do before filing my ITR?
Necessary? Not always. The discrepancies that exist between your return and the information that is mentioned in your Annual Information Statement (AIS) or Form 26AS and/or Taxpayer Information Summary (TIS) need not always lead to an income tax notice. It could, however, if there are significant or inexplicable differences. While preparing your ITR, you need to compare your income, TDS and deductions with those in the above-mentioned statements. And, if the information in the AIS is incorrect, you could give your feedback on the income tax portal.
3. I filed a revised return after spotting an error, and I'm also expecting a large tax refund. Will either of these automatically increase my chances of income tax scrutiny?
No. Mere filing of a revised return and requesting a tax refund does not make one more likely to be selected for audit. Cases are normally chosen for verification on the basis of risk factors, analysis of data, and other discrepancies, and not on the basis of whether a revised return has been filed or the amount of the refund being sought. In fact, correcting errors through the process of filing a revised return is often preferred to ignoring them. Make sure that your revised return is correct and supported by documentation.
ITR filing deadline
As the July 31 ITR filing deadline approaches, tax experts advise taxpayers not to treat filing as the final step. After submitting the return, they should ensure it has been e-verified within 30 days, recheck AIS, TIS and Form 26AS for any updated income or TDS entries, and confirm that their bank account details are correct and pre-validated for refunds. Reviewing deductions, tax calculations and income disclosures once again can help identify errors early. Taxpayers should also verify that salary, bank interest, fixed deposit interest, capital gains, rental income and foreign assets, wherever applicable, have been reported correctly. Missing or incorrect information could delay refunds or invite queries from the Income Tax Department.
If any omission or mismatch is detected after filing, taxpayers can submit a revised return before the December 31, 2026 deadline. A revised return replaces the original return with corrected details and is generally a better option than leaving errors unaddressed.
ITR filing 2026: I have already filed and e-verified my Income Tax Return (ITR), but I am worried about receiving a notice from the Income Tax Department. Can a notice still be issued after successful e-verification if the department later detects discrepancies? Also, if my income, TDS or deductions do not exactly match the details available in my AIS, Form 26AS or TIS, will that automatically trigger scrutiny? Additionally, I recently filed a revised return to correct an error and am expecting a sizeable tax refund. Do revised returns or higher refunds increase the chances of my ITR being selected for scrutiny or verification?
Advice by Siddharth Maurya, Founder and Managing Director, Vibhavangal Anukulakara Pvt. LTD
1. Absolutely. Just because an Income Tax Return (ITR) filing has been done and its e-verfication is done, it does not necessarily mean that there will be no notice issued to you after that. The Income Tax Department issues a notice when it finds any discrepancy in the process of filing the tax return or even later on verifying. These notices could be for any reasons related to discrepancies in income, deductions, claiming of TDS, or any other information that they get from outside sources.
2. My income, TDS and deductions don't exactly match the details in AIS, Form 26AS or TIS. Will this automatically trigger a notice, and what should I do before filing my ITR?
Necessary? Not always. The discrepancies that exist between your return and the information that is mentioned in your Annual Information Statement (AIS) or Form 26AS and/or Taxpayer Information Summary (TIS) need not always lead to an income tax notice. It could, however, if there are significant or inexplicable differences. While preparing your ITR, you need to compare your income, TDS and deductions with those in the above-mentioned statements. And, if the information in the AIS is incorrect, you could give your feedback on the income tax portal.
3. I filed a revised return after spotting an error, and I'm also expecting a large tax refund. Will either of these automatically increase my chances of income tax scrutiny?
No. Mere filing of a revised return and requesting a tax refund does not make one more likely to be selected for audit. Cases are normally chosen for verification on the basis of risk factors, analysis of data, and other discrepancies, and not on the basis of whether a revised return has been filed or the amount of the refund being sought. In fact, correcting errors through the process of filing a revised return is often preferred to ignoring them. Make sure that your revised return is correct and supported by documentation.
ITR filing deadline
As the July 31 ITR filing deadline approaches, tax experts advise taxpayers not to treat filing as the final step. After submitting the return, they should ensure it has been e-verified within 30 days, recheck AIS, TIS and Form 26AS for any updated income or TDS entries, and confirm that their bank account details are correct and pre-validated for refunds. Reviewing deductions, tax calculations and income disclosures once again can help identify errors early. Taxpayers should also verify that salary, bank interest, fixed deposit interest, capital gains, rental income and foreign assets, wherever applicable, have been reported correctly. Missing or incorrect information could delay refunds or invite queries from the Income Tax Department.
If any omission or mismatch is detected after filing, taxpayers can submit a revised return before the December 31, 2026 deadline. A revised return replaces the original return with corrected details and is generally a better option than leaving errors unaddressed.