By IndiaHub 
The Income Tax Department is sending emails to these taxpayers, telling them that the processing of their return has been temporarily kept on hold. In a statement dated December 23, 2025, the Tax Dept has also advised these taxpayers to revise their ITRs before the deadline of December 31, 2025.
So what are the key reasons salaried taxpayers are receiving these intimations and what steps should they take to rectify their mistakes? Find out in this article.
What does Income Tax Department statement say about taxpayers with mismatched deduction claims?
The Income Tax Department statement says that there have been instances where bogus donations to Registered Unrecognised Political Parties (RUPPs) and other ineligible deductions or exemptions appear to have been claimed in the Income Tax Returns (ITRs).
Also Read: NPS exit rules explained: 5 situations when non-govt subscribers can withdraw 80% lump sum
The I-T Department also mentioned that it has noticed instances where incorrect or invalid PANs of donees have been quoted. Additionally, some cases contain mistakes related to the amount of deduction or exemption claimed, according to the statement.
“It is advised that the concerned taxpayers review their ITRs, verify the correctness of their deduction and exemption claims, and revise their returns, if required, within the prescribed time by 31 December 2025, so as to avoid further enquiries in the matter,” the Tax Department said.
Which salaried taxpayers have received intimations from Income Tax Department?
ET Wealth Online spoke to some chartered accountants who told about their clients who have received these intimations.
Abhishek Soni, CEO & co-founder, Tax2win, says that many salaried employees have received intimations from the Income Tax Department. These are mostly cases where employees claimed deductions (like Section 80C, 80D, HRA, etc.) in their ITR (under the old tax regime), but did not declare the same to their employer while TDS was being deducted, says Soni.
“This intimation is essentially a nudge from the Income Tax Department, which is asking you to recheck a difference between the income reported in your Income Tax Return and the salary details reflected in Form 16 issued by your employer,” says Maneesh Bawa, Partner, Nangia Global.
Jigar Suba, founder of JC Suba & Associates, says that employees who have received intimations are those who-
- Claiming additional or incorrect deductions
- Non-reporting or mismatch of income as reflected in AIS/TIS
- Mismatch between ITR and Form 26AS
- Incorrect or excessive HRA claims, Leave travel claims etc
- Wrong or unsupported deductions claimed for life insurance, medical insurance or donations made to charitable trusts or political parties
Also Read: Gold vs Silver: Which metal is poised to deliver higher return in year 2026? Here’s what experts say
Non-disclosure of income other than salary, such as:
- Sale of mutual funds
- Equity shares
- Crypto assets
- Other capital gains or Interest incomes
What should you do if you have received Income Tax Department intimation?
Bawa says that those who receive intimation should simply reconcile the figures with Form 16 and the documents on the basis of which deductions and exemptions have been claimed.
“If everything has been correctly reported, there is usually nothing to worry about. However, if an error is identified, it is advisable to correct it by filing a revised return within the permitted timeline, currently up to December 31,” says Bawa.
What can happen if you don’t file a revised ITR by December 31, 2025?
Soni says that those taxpayers who don’t file a revised ITR in such cases may result an additional tax demand, interest and possible penalties, a delay or cancellation of refunds, and further scrutiny or detailed assessment by the Income Tax Department.