Tax Consultant
420 Points
Posted on 21 May 2026
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).