India, Dec. 11 -- Several months have passed since the September 16 deadline for filing income tax returns, yet a segment of taxpayers continue to wait for their refunds. Most filings have already been processed. But the delay has led many to check repeatedly for updates and to revisit their submissions.

Ravi Agrawal, Chairman of the Central Board of Direct Taxation, told reporters in November that the department was analysing some of the refund claims identified as "high-value" or were "red-flagged" by the system due to claims of certain deductions. He also said they have written to the taxpayers to "file a revised return," if there are any issues.

The income tax department begins refund processing only after an ITR is e-verified. Once...