ITR Mismatch? Here’s How To Address And Correct It Online

Mismatch notices typically arise when there is a gap between your filed ITR and data available with the department through Form 26AS/“Form 168” under ITA 2025 and the Annual Information Statement (AIS). These tools capture nearly all PAN-linked financial transactions, so anything you forget to report tends to show up there.

What Mismatch In ITR Filing Means

How Form 26AS / AIS Drives Notices

Form 26AS (now also referred to as Form 168 under the new ITA 2025) and AIS present a consolidated view of your financial year—advance/self‑assessment tax, specified financial transactions (SFT), demands and refunds, TCS, TDS, TDS defaults and tax deducted on property sales under section 194‑IA, among other details.

AIS also shows reported and modified values (after taxpayer feedback) for each information category, and includes high-value credit card and other PAN-affiliated transactions; any income you omit from your ITR but which appears in AIS can generate a mismatch query that you are asked to correct, often via an Updated Return (ITR‑U) where needed.

Step 1: Verify If The Tax Notice Is Genuine

Use The Authentication Feature

First check that the notice is authentic via the “Authenticate notice/order” feature on the official e‑filing portal.

You will need your PAN, tax documents, the Document Identification Number (DIN) mentioned in the notice, and your phone handy to complete this verification before taking any further action.

Step 2: Assess The Notice And Respond Promptly

Read, Collect Documents, Use E‑Proceedings

Once satisfied that the notice is legitimate, read it carefully to understand what is being asked—additional documents, clarification of specific entries, or correction of figures.

Typical documents you may have to upload include bank statements, Form 16, investment proofs, ID proof and transaction details; you must log in to your e‑filing account, go to Pending Action → e‑Proceedings, view the notice and file your explanation with supporting documents, then download the acknowledgement for your records.

How To Correct Mismatch In ITR

Using The E‑Verification Tab And Updated Return

Mismatch Correction Steps

• Register on the official I‑T e‑filing portal (eportal.incometax.gov.in).
• Log in as a registered user and click on the “e‑Verification” tab.
• Reconcile mismatches directly on the portal; in many cases, you can confirm or correct entries without uploading extra documents.
• If you cannot satisfactorily explain or reconcile the mismatch, and you are eligible, you may choose to file an Updated Income Tax Return (ITR‑U) to correctly report your income and taxes.

Key Compliance Highlights

• Mismatch notices are triggered when ITR figures diverge from information in AIS/26AS, including high-value PAN-linked transactions.
• Always authenticate an I‑T notice on the official portal using its DIN before responding.
• Use Pending Action → e‑Proceedings for replying online, and keep acknowledgements for your records.
• Use the e‑Verification tab to reconcile mismatches and, if required, file an Updated Return (ITR‑U) to correct your ITR.

Sources: Livemint