ERROR IN ITR 3 and ITR 2

AFTER CALCULATE TAX 87A SET OFF TAX NIL BUT FINALLY  SHOW CESS TAX PAYABLE 

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Quick Summary
This discussion addresses common errors encountered when filing ITR-2 and ITR-3 for AY 2026-27. Key issues include incorrect handling of Schedule 112A gains split and the mandatory zero entry for buyback losses. It also highlights potential Section 234C interest calculation problems due to regime pre-filling mismatches. The offline JSON utility is recommended for clearer error messages, and a guide to common ITR filing mistakes is provided.

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The validation errors in ITR-2 and ITR-3 this season are mostly coming from two changes in the AY 2026-27 forms: Schedule 112A now requires split entries for gains before and after July 23, 2024, and the buyback loss column must show a zero entry even if you had no buyback transactions. Try the offline JSON utility from the income tax portal since it gives field-level error descripttions rather than the generic validation failed message on the web form. Section 234C interest discrepancies usually appear when advance tax instalments were paid in the new regime but the form is pre-filling under the old regime.

The most common filing mistakes and how to fix them are covered in this [ITR filing mistakes guide for AY 2026-27](https://taxgarden.in/blog/common-itr-filing-mistakes-refund-delay-notices-ay-2026-27).

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