Verification of ITR

Last updated on November 16th, 2022 at 06:57 pm

Verification of ITR

The return filing process is incomplete unless the filed return is verified within the stipulated time. If a filed ITR is not verified it would be considered an invalid return as good as the return is not filed and all the consequences of non-filing of ITR shall be applicable. If you download the acknowledgment it will have the watermark of “INVALID” on the acknowledgment after the lapse of the verification period.

Which ITR needs to be e-verified?

Every ITR filed by a taxpayer is required to be verified, be it

• Original Return filed u/s 139(1).
• Belated Return filed u/s 139(4).
• Revised Return filed u/s 139(5).
• Defective Return filed u/s 139(9).

How to verify your return? | How to verify ITR? 

Verification of ITR is mandatory. The taxpayer has two options for verification of filed ITR

• E-verify the filed ITR online

• Send a physical copy of the signed ITR-V(Acknowledgement of ITR) to CPC, Bengaluru.

What is the address of CPC Bengaluru?

The address of CPC Bengaluru is

Centralized Processing Centre,
Income Tax Department,
Bengaluru – 560500, Karnataka.

Note: A duly signed copy of ITR-V can be sent to CPC Bengaluru only through SPEED POST.

Note: When you choose to send a physical copy, date of dispatch shall be considered as the date of verification.

Is it mandatory to e-verify the ITR immediately?

No. ITR can be verified within the prescribed time limit. The taxpayer has two options

• Either to e-verify it immediately
• Or to e-verify later.

What are the available modes for e-verification of ITR?

The following modes of e-verification of ITR are available: –

• Aadhaar OTP on registered mobile number.
• EVC using a pre-validated Bank Account
• EVC using a pre-validated Demat Account
• EVC using Bank ATM (offline method)
• Net Banking
• Digital Signature Certificate (DSC)

Note: E-verification through DSC mode is not available if you choose the option to e-verify later.

What is the time limit to e-verify the ITR?

The time limit for verification of ITR has been reduced vide a CBDT Notification no. 5/2022 dated 29th July 2022. (Download the relevant notification)

• For ITRs filed before 31st July 2022 – 120 days from the date of filing.

• For ITRs filed after 31st July 2022 –  30 days from the date of filing.

Note: If the returns are not e-verified within the above stipulated time then the date of e-verification shall be considered as the date of filing the return and interest and penalty shall be levied accordingly.

Can penalty u/s 234F be levied for delay in e-verification of ITR?

Penalty u/s 234F will be levied if the filed ITR is not verified within the stipulated time period. (Understand penalty u/s 234F)

Can you file a revised return u/s 139(5) before the e-verification of the original return? 

If the revised return is filed before e-verifying the original return then the revised return will be considered as the original return. The date of filing the revised return will be considered as the original date of filing and late fees shall also be levied.

How to e-verify the ITR post-login?

Step 1 – Go to Income Tax Portal

Step 2 – Login with valid credentials – PAN and password

Step 3 – On the Dashboard go to “e-file” > “Income Tax Returns” > “e-verify”

Step 4 – You have to select the return you wish to e-verify.

Step 5 – Where you will select the method of verification

• I already have an Electronic Verification Code(EVC) or Aadhaar OTP to e-verify my return.

• I do not have an EVC or Aadhaar OTP and I would like to generate EVC or Aadhaar OTP to e-verify my return.

• I would like to use Digital Signatur Certificate (DSC) to e-verify my return

Step 6 – Based on your selection above you will be asked to e-verify the return using  EVC or OTP or DSC

Step 7 – Upon verification of ITR, a success message will be displayed along with a Transaction ID, and also an email will be sent to the registered email ID.

How to e-verify the ITR without login? | How to e-verify the return pre-login?

Step 1 – Go to Income Tax Portal

Step 2 – From the Quick Links Tab, click on “e-Verify Return”

Step 3 – Provide the following details and click on “Continue”

• PAN
• Assessment Year -Select from the drop-down menu
• Acknowledgment Year
• Mobile number

Step 4 – Above details will be matched by the system and upon verification, you will be redirected to the verification page.

Step 5 – Where you will select the method of verification

• I already have an Electronic Verification Code(EVC) or Aadhaar OTP to e-verify my return.

• I do not have an EVC or Aadhaar OTP and I would like to generate EVC or Aadhaar OTP to e-verify my return.

Step 6 – Based on your selection above you will be asked to verify the return using  EVC or OTP

Step 7 – Upon verification of ITR, a success message will be displayed along with a Transaction ID, and also an email will be sent to the registered email ID.

Note: Pre-login ITR verification is available only from AY 2019-20 and onwards and where verification through DSC is not mandatory.

Note: The option to e-verify under the pre-login tab is not available for returns filed by an Authorised Signatory or Representative Assessee.

One – Time Relaxation for e-verification of ITR 

In past, CBDT had provded one-time relaxation to the taxpayers who had failed to e-verify the returns within 120 days for AY 2015-16, 2016-17, 2017-18, 2018-19, and 2019-20 vide a CBDT Circular no. 13/2020 dated 13th July 2020 (Download the relevant circular)

Last date to e-verify the ITR was 30th September 2020 extended to 30th November 2020.

Note: In cases where the action was initiated or already taken by the Department for non-filing of return were not permitted to e-verify in the relaxation period.

Note: The relaxation was not applicable where ITR required mandatory verification using DSC. As it is verified immediately and there is no option to e-verify later.

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CA Ankita Khetan

Founder at Financepost.in

Chartered Accountant in practice, DipIFRS (from ACCA, UK), Post Graduate in Commerce, Certified Independent Director (from IICA), and holds a certification in Forex and Treasury Management course (by ICAI).

She can be contacted at info.financepost@gmail.com

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Disclaimer: The above content is for general info purpose only and does not constitute professional advice. The author/ website will not be liable for any inaccurate / incomplete information and any reliance you place on the content is strictly at your risk.

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