Income Tax Return Filing Errors — How to Fix

Filing your Income Tax Return (ITR) on the new e-filing portal can be frustrating when errors block your submission. This guide covers every common ITR filing error — from JSON schema failures to Aadhaar OTP issues — with step-by-step fixes.

Common ITR Filing Errors and Solutions

1. JSON Schema Validation Error

Error message: "The uploaded JSON is not as per the schema" or "JSON schema validation failed"

Why it happens:

• You used an outdated version of the offline Java/Excel utility
• The JSON file was manually edited and structure got corrupted
• Wrong Assessment Year selected in the utility

How to fix:

1. Download the latest version of the offline utility from incometax.gov.in
2. Ensure the correct Assessment Year (e.g., AY 2025-26 for FY 2024-25) is selected
3. Re-enter your data in the fresh utility and generate a new JSON file
4. Do not manually edit the JSON file in a text editor
5. Clear your browser cache before uploading again
6. If using a CA/tax professional's software, ask them to update to the latest schema version

2. Form 26AS Mismatch / TDS Not Matching

Error message: "TDS amount claimed is more than the amount available in 26AS" or "Mismatch in TDS details"

Why it happens:

• Your employer or deductor has not filed/updated their TDS return
• Quarterly TDS statement for the latest quarter is pending
• You entered TDS amounts manually instead of pre-filling

How to fix:

1. Log in to the e-filing portal → e-File → View Form 26AS
2. Also check Annual Information Statement (AIS) under Services → AIS for the latest data
3. Compare TDS entries in your ITR with Form 26AS — ensure TAN, amount, and section match exactly
4. If TDS is missing from 26AS:
   • Contact your employer/deductor and ask them to file or correct their TDS return
   • Wait for the updated 26AS to reflect (takes 7–15 days after deductor files)
5. Use the Pre-fill option on the portal to auto-import 26AS data instead of manual entry
6. For minor mismatches (₹1-2 difference due to rounding), claim only the amount shown in 26AS

Tip: Always file your ITR after June 15 to ensure Q4 TDS data (Jan–Mar) is reflected in 26AS.

3. Bank Account Pre-Validation Failed

Error message: "Bank account pre-validation failed" or "Bank account is not validated for refund"

Why it happens:

• Name in bank account doesn't match PAN records
• IFSC code is outdated (bank mergers change IFSC codes)
• Bank account is inactive, dormant, or NRE type

How to fix:

1. Go to Profile → My Bank Account on the e-filing portal
2. Add your bank account with correct account number, IFSC code, and account type
3. Ensure the name on the bank account matches your PAN name exactly
4. For merged banks (e.g., erstwhile banks merged into SBI/PNB), use the new IFSC code — check on ifsc.bankifsccode.com or your bank's website
5. Nominate the account for ECS refund by enabling the refund flag
6. Validation takes 24–72 hours — wait and then retry filing
7. If validation keeps failing, try a different bank account or contact your bank to confirm KYC status

4. DSC (Digital Signature Certificate) Not Working

Error message: "DSC registration failed" or "Unable to detect DSC" or "emsigner error"

Why it happens:

• emsigner utility is not installed or not running
• DSC token driver is missing or outdated
• Browser compatibility issues
• DSC has expired

How to fix:

1. Install the latest emsigner utility from the e-filing portal → Downloads section
2. Ensure the emsigner service is running — check system tray (Windows) or run sudo service emsigner start (Linux)
3. Use Google Chrome or Microsoft Edge (latest version) — Firefox may have issues
4. Install the correct USB token driver for your DSC (Capricorn, eMudhra, Sify, etc.)
5. Check DSC expiry — if expired, renew from your Certifying Authority
6. Allow pop-ups and disable ad-blockers on the income tax portal
7. If using Mac, ensure Java Runtime is installed and security preferences allow the emsigner app
8. Try registering/re-registering the DSC: My Account → Register DSC

Alternative: If DSC continues to fail, use Aadhaar OTP or EVC (Electronic Verification Code) via net banking to verify your ITR instead.

5. Aadhaar OTP Verification Failed

Error message: "Aadhaar OTP validation failed" or "OTP expired" or "Unable to generate OTP"

Why it happens:

• Mobile number linked to Aadhaar is outdated
• UIDAI server is down or overloaded (common near due dates)
• PAN-Aadhaar linking is inactive or pending
• OTP entered after 10-minute expiry window

How to fix:

1. Verify your Aadhaar-linked mobile number — the OTP goes to the number registered with UIDAI, not the income tax portal
2. To check/update Aadhaar mobile, visit the nearest Aadhaar Enrolment Centre (cannot be done online)
3. Ensure PAN-Aadhaar is linked — check at: Services → Link Aadhaar Status on the portal
4. If PAN-Aadhaar link is inactive, pay the ₹1,000 fee and re-link before proceeding
5. Enter the OTP within 10 minutes of generation — do not request multiple OTPs rapidly
6. Try during off-peak hours (early morning or late night) to avoid UIDAI server congestion
7. If OTP still fails, use alternative verification:
   • EVC via net banking (login to your bank → generate EVC)
   • EVC via bank account (pre-validated account)
   • EVC via Demat account
   • DSC (for companies/audit cases)

6. ITR-V / Acknowledgement Not Received

Error message: You filed the ITR but never received the ITR-V PDF or acknowledgement email.

Why it happens:

• Email in profile is incorrect or inbox is full
• ITR was filed but e-verification is pending
• Portal glitch during submission

How to fix:

1. Log in to the e-filing portal → e-File → Income Tax Returns → View Filed Returns
2. Download the ITR-V / Acknowledgement directly from the portal
3. Check e-Verify status — if it shows "Pending for e-Verification", you must verify within 30 days of filing
4. Update your email address in Profile settings if it's incorrect
5. Check spam/junk folder for emails from donotreply@incometax.gov.in
6. If the return doesn't show as filed, it may not have been submitted successfully — file again

Important: If you don't e-verify within 30 days, your ITR is treated as not filed. E-verify via Aadhaar OTP, net banking, bank EVC, or by sending a signed physical ITR-V to CPC Bengaluru.

7. "Return Already Filed" or Duplicate Filing Error

Error message: "Return for this assessment year has already been filed"

How to fix:

1. Check View Filed Returns to confirm if a return was already submitted for this AY
2. If you need to make corrections, file a Revised Return (see below)
3. If someone else filed using your PAN fraudulently, immediately:
   • File a grievance on the e-Nivaran portal
   • Lodge an FIR for identity theft
   • Change your e-filing portal password

How to File a Revised Return (Section 139(5))

If you discover errors after filing, you can correct them by filing a Revised Return:

Steps to Revise:

1. Log in to the e-filing portal
2. Go to e-File → Income Tax Returns → File Income Tax Return
3. Select the relevant Assessment Year
4. Choose Filing Type → Revised Return u/s 139(5)
5. Enter the Acknowledgement Number and Date of Filing of the original return
6. Correct the errors in the ITR form
7. Validate all sections and submit
8. E-verify the revised return (mandatory)

Key Points About Revised Returns:

Quick Troubleshooting Checklist

Before filing your ITR, ensure:

• Browser is updated (Chrome/Edge recommended)
• Cache and cookies cleared for incometax.gov.in
• PAN-Aadhaar is linked and active
• Bank account is pre-validated (check 24–72 hours before filing)
• Form 26AS and AIS data are up to date
• Using the latest version of offline utility (if applicable)
• Email and mobile number in profile are correct
• DSC/emsigner installed (if using DSC verification)

Still Facing Issues?

If the error persists after trying the above fixes:

1. Raise a grievance on the e-Nivaran portal — select "e-Filing" category
2. Call the helpdesk: 1800-103-0025 (toll-free) or 1800-419-0025
3. Email: ask@incometax.gov.in
4. Live chat: Available on the portal during business hours
5. Visit the nearest Aaykar Seva Kendra with your PAN card for in-person help

Related Guides

• Income Tax Portal Not Working — How to Fix
• Income Tax Refund Not Received — How to Fix
• GST Return Filing Errors — How to Fix