If the words ITR 1 filing mistakes make your pulse spike, relax—you’re about to discover the ten slip‑ups that block refunds, trigger notices, and cost salaried employees needless late fees. seven out of ten assessment notices sent to salaried taxpayers trace back to the same handful of errors — errors due to ITR 1 Filing Mistakes that take minutes to avoid once you know where to look.
Quick‑View Calendar for AY 2025‑26
| Event | Key date | Why it matters |
|---|---|---|
| Original due date (non‑audit cases) | 31 July 2025 | Standard § 139(1) deadline |
| Extended due date (CBDT press note, 27 May 2025) | 15 September 2025 | Last day to file without late fee Press Information Bureau |
| Last date to file Revised Return | 31 December 2025 | Fix genuine mistakes after original filing |
| Last date to file Belated Return (with late fee) | 31 December 2025 | Late‑fee up to ₹5,000 u/s 234F |
| e‑Verification window | Within 30 days of submission | Return treated as void if not verified |
Need to file? Head straight to the official Income‑tax e‑Filing portal (opens in a new tab) or Contact Indefine
ITR 1 Filing Mistake 1: Picking the Wrong Form—or the Wrong Year
The first and most ITR 1 Filing mistake is choosing wrong form , Every one finds “ITR‑1” looks tempting because it says Salary, but it fits only when:
- Total income ≤ ₹50 lakh
- No capital gains (except LTCG on listed equity taxed u/s 112A)
- No business income, crypto trades, or directorships
Pair that with the right assessment year (FY 2024‑25 → AY 2025‑26). Choosing AY 2024‑25 is the most common ITR 1 filing mistakes flagged by CPC back‑end algorithms.
Fix → Use the portal’s “Check Which ITR to File” wizard before you even download the utility.
ITR 1 Filing mistake 2: Ignoring AIS/TIS & Form 26AS Mismatches
Your Annual Information Statement (AIS) and Taxpayer Information Summary (TIS) are reconciliation gold. Missing FD interest or employer‑paid perquisites is a textbook ITR 1 filing mistakes that invites a Communication u/s 143(1)(a).
Fix → Download AIS, TIS, and 26AS first. Tick off every line item against salary slips and bank statements. If AIS shows extra interest, raise online feedback before filing.
ITR 1 Filing Mistake 3: Sliding into the New Tax Regime by Accident
Since AY 2024‑25 the new regime under section 115BAC is the default. Forget to opt out and your deductions (80C, 24(b), HRA, etc.) vanish—even if your HR followed old‑regime planning all year.
Fix → Run a quick old‑vs‑new comparison (most HR portals have a free calculator). Inside ITR‑1 choose “Old Regime – Yes” in Part A. That one click can slash tax by tens of thousands.
ITR 1 Filing Mistake 4: Leaving the Exempt Income Schedule Blank
Exempt items—PF interest, PPF, gratuity, tax‑free bonds—may not be taxable, but omitting them triggers AIS mismatch alerts.
Common Exempt Lines to Declare
| Exempt item | Typical threshold | Evidence |
|---|---|---|
| PF interest on annual employee + employer contribution <₹2.5 lakh | Declare full interest | EPFO passbook |
| Life‑insurance maturity (sec 10(10D)) | Fully exempt if premium ≤ 10 % of sum assured | Form 16, policy docs |
| LTCG on equity up to ₹1.25 lakh | Still exempt | Broker statement |
ITR 1 Filing Mistake 5: Skipping Bank & Savings Interest
Newsrooms report “failure to declare all income sources” among the top eight errors for FY 2024‑25 filers The Economic Times. AIS already knows your bank interest—ignore it and a notice is inevitable.
Fix →
- Fetch the Interest Certificate from net‑banking or Form 16A.
- Declare gross savings‑bank interest under Income from Other Sources.
- Claim 80TTA deduction (up to 10,000) separately—don’t net them off.
ITR 1 Filing Mistake 6: Assuming Perks & Allowances Are “Already Taxed”
Salary slips show TDS, but mis‑classifying HRA/LTA or ignoring taxable perquisites (company car, ESOP perquisite value) understates income—another frequent ITR 1 filing mistakes.
Break Your Salary Like a Pro
| Component | Fully taxable? | Proof you keep on file |
|---|---|---|
| Basic, DA, Bonus | Yes | Nil |
| HRA | Partly exempt (Rule 2A) | Rent receipts & PAN of landlord |
| LTA | Exempt twice in 4 years | Tickets + boarding pass |
| Employer PF > 12 % of Basic | Taxable | Nil |
Always cross‑check with Form 16 Part B.
ITR 1 Filing Mistake 7: Mis‑tagging TDS/TCS Credits
Moonlighting? Freelance fee TDS under 194J must be tagged to 194J, not 192. One wrong dropdown and your refund is held until CPC manual approval.
Fix → In Schedule TDS/TCS, match each section code with Form 26AS—digit for digit.
ITR 1 filing mistake: Uploading but Not e‑Verifying
An unverified return is legally “not filed.” Most October interest‑plus‑late‑fee notices exist because taxpayers forget this final 60‑second step.
Fix → e‑Verify immediately via Aadhaar OTP, NetBanking, or DSC. Mailing ITR‑V? Courier within 30 days and track delivery on India Post.
ITR 1 filing mistake 9: Last‑Minute Filing (When Typos Multiply)
The CBDT’s 27 May 2025 circular buys you time—use it. Filers who rush at 11:45 p.m. on deadline day make the worst ITR 1 filing mistakes, from PAN typos to missing schedules. Press Information BureauIndia Briefing
Fix → Set a personal soft deadline at 25 August 2025. Block a 45‑minute review slot for AIS reconciliation, proof uploads, and portal validation.
ITR 1 filing mistake 10: Believing a Filed Return Is “Final”
139(5) lets you file a Revised Return until 31 December 2025. Many taxpayers leave errors untouched, allowing CPC to adjust income and raise extra tax.
Fix →
- Generate a fresh JSON in the utility.
- Select “Revised Return u/s 139(5)”.
- Enter the 15‑digit original acknowledgment number.
- Re‑upload and e‑Verify.
Pro Tips to Bullet‑Proof Your Return
- Download the pre‑filled JSON and work offline—the utility flags validation errors instantly.
- Hit “Validate” after every schedule, not just at the end.
- Save a PDF of both XML and ITR‑V for seven years—lifesaver during scrutiny.
- Use the AIS feedback tool to delete duplicate TDS rows before you file.
- Watch your inbox for Intimation u/s 143(1)—if all matches, refunds now show up in 10‑15 days.
One‑Page ITR 1 filing mistakes Checklist
| Task |
|---|
| Confirm ITR‑1 eligibility (income ≤ ₹50 lakh, no business/crypto/directorships) |
| Reconcile AIS/TIS & Form 26AS line by line |
| Choose Old vs New Regime consciously |
| Declare all exempt income (PF, PPF, bonds) |
| Report bank & FD interest separately |
| Break salary into taxable vs exempt components |
| Tag TDS/TCS credits with correct section code |
| e‑Verify within 30 days of upload |
| Finish filing before 15 Sep 2025 soft deadline |
| Revise return promptly if you spot errors |
The Bottom Line
Avoiding these ten ITR 1 filing mistakes can spare you hours of rectification, thousands in late fees, and the anxiety of an envelope stamped “Income‑tax Department.” Algorithms flag mismatches in real-time; what you overlook today may be flagged tomorrow.
File early, reconcile every figure, e‑Verify instantly—and ITR 1 filing mistakes will be one less thing on your 2025 to‑do list.
Happy (error‑free) filing!
