1. What is e-verification of an ITR?
When you file an ITR with the Central Board of Direct Taxes (CBDT) via their e-filing portal (or other authorised modes), simply submitting the form isn’t enough. The legal filing is only complete when you verify the return. “e-verification” means you electronically authenticate or confirm your return (rather than sending a paper-form).
Once verification is done, the ITR is treated as valid for processing. If you don’t verify, the ITR may be treated as not filed.
2. Why is e-verification important?
- Legal validity: If you don’t verify the ITR within the time-limit, the return is treated as invalid — as if you never filed.
- Refunds / processing: Without verification, your return won’t move forward for processing, refunds may be blocked/delayed.
- Compliance risk: For audit-cases or business/ profession filers verification is especially crucial — non-compliance may lead to scrutiny or penalties.
- Reduced time-limit: India reduced the verification window (see next section) making prompt action critical.
3. What are the benefits of e-Verification?
- You do not need to send a physical copy of your ITR-V to CPC, Bangalore.
- Verification of your ITR happens instantly, which saves you from the delay in transit of ITR-V.
- You can E-Verify using any of the various methods – Aadhaar OTP / EVC (using pre-validated bank / demat account) / Net Banking / Digital Signature Certificate (DSC).
4. What is the time-limit / deadline for e-verification?
Previously, you had up to 120 days from filing the ITR to verify it (for returns filed electronically without DSC).
Now, the time-limit has been substantially shortened: you must verify your ITR within 30 days from the date of uploading the return.
Failing to verify within 30 days means your ITR will be considered invalid.
5. What are the methods of e-verification?
There are multiple ways to verify your ITR electronically. Depending on your situation (individual/business, bank account, Aadhaar, etc.) you can pick the convenient method. Key methods:
- Aadhaar OTP: If your PAN is linked to Aadhaar and your mobile is registered, you can generate an OTP and verify.
- Electronic Verification Code (EVC) via bank account: If you have a bank account that is pre-validated for EVC on the e-filing portal.
- EVC via Demat account: If you hold a demat account and it is enabled for EVC.
- Net banking: If you have net-banking access, you may login via that channel and verify.
- Digital Signature Certificate (DSC): For certain categories (companies, audited accounts), DSC is required. You must verify using the DSC immediately if you choose it.
- Without login (pre-login method): You can verify without logging into the portal by entering your PAN, acknowledgement number, mobile number and generating OTP.
6. Step-by-step guide to e-verification
A) Via login on e-filing portal
- Log in to the portal of the Income Tax Department (Income Tax e-Filing) at www.incometax.gov.in or the specified URL.
- Go to e-File → Income Tax Returns → e-Verify Return.
- You’ll see the ITR you filed with status “pending e-verification”. Click the e-Verify link.
- Choose one of the verification methods (Aadhaar OTP, Net banking, EVC, DSC etc). Follow the on-screen prompts. For example:
- If DSC: You’ll need to download emSigner utility, select certificate, sign and submit.
- If Net banking/EVC/Aadhaar OTP: The portal will generate OTP/EVC etc and you enter it to complete verification.
- Once verified, you’ll get a success message and a Transaction ID (or acknowledgement). Keep it safe for future reference.
B) Without logging in (pre-login)
- On the portal’s home page, click e-Verify Return (Without Login).
- Enter PAN, Assessment Year, Acknowledgement Number, Mobile Number.
- An OTP will be sent to the mobile number; enter the OTP and submit.
- If you are past 30 days, portal may prompt you to give a reason (condonation of delay) and proceed accordingly.
7. What happens if you miss the deadline or don’t verify?
- The unverified ITR is treated as not filed. This means your legal filing hasn’t happened in the eyes of law.
- This can trigger the same consequences as non-filing: you may lose refunds, face interest/penalties, etc.
- You may have to file a Belated Return or revised return (if allowed) depending on your case.
- For delay beyond normal days, you may explore a “condonation of delay” request (though approval is not assured).
8. On what occasions the condonation application will get rejected?
There is no guarantee that your condonation request will be accepted. It lies solely at the discretion of the Income Tax Department. If the Income tax department finds your reason for delay genuine enough, it might grant you a condonation of delay.
The Tax authorities the authorities may not condone the delay for some of the following reasons:
- If the taxpayer fails to provide valid and reasonable reasons for the delay.
- If the taxpayer has a history of repeated non-compliance or has made no effort to file, the return within the stipulated time or failed to pay taxes on time;
- If the taxpayer does not submit the required supporting documents or evidence with the condonation application, the application can be rejected. It’s important to provide all necessary documents such as proof of the issue causing the delay, etc.
9. What should the taxpayer do on receipt of approval of the condonation request from the Income tax Authority?
On receipt of the approval order for Condonation request from the Income Tax Authority, the taxpayer needs to file the Income Tax Return.
10. What are the steps for filing ITR after the condonation of delay request is approved?
Once your condonation of delay request is approved, you can proceed with the following steps:
- Upload your Income Tax Return
- E-Verify the return uploaded
11. What will happen if e-verification or ITR-V is submitted beyond the time limit of 30 days?
Where the return of income is uploaded within due date but e-verified or ITR-V submitted after 30 days of uploading, in such cases the date of e-verification/ITR-V submission shall be treated as the date of furnishing the return of income and all consequences of late filing of return under the act shall follow, as applicable. The date on which the duly verified ITR-V received at CPC shall be considered for the purpose of determination of the 30 days period. It is further clarified that where the return of income is not verified after uploading, such return shall be treated as invalid.
12. Tips to ensure smooth e-verification:
- Before filing your ITR, ensure your mobile number, email address, Aadhaar-PAN linking, bank account details, demat account (if any) are correctly updated on the e-filing portal.
- File your ITR well ahead of last date, then immediately verify once submission is confirmed — don’t leave it for later.
- After verification, take a screenshot/print of the acknowledgement and keep it for records.
- If you cannot verify due to error/time-limit, file a condonation request ASAP or consider a belated return if allowed.
- If using Net banking/EVC/demat, check that your bank/demat account is pre-validated on the portal for EVC generation.
- If you are required to use DSC (due to audit/business etc), ensure you have the valid DSC token and emSigner utility installed before verifying.
- Monitor your filed returns section on the portal: ensure status moves from “Filed” → “Successfully verified” → “Processing”. If it stays “Pending verification” you need to act.
- If you see any discrepancies (e.g., return shows filed but no verification option), contact support or your CA immediately.
- Be cautious of phishing/fraud messages around ITR e-filing/verification: Only use the official portal.
13. FAQ – Quick answers
- Can I verify after 30 days? Yes. You need to submit request for condonation of delay by providing an appropriate reason for the delay. But the return will be taken as verified only after approval of the condonation request by the Income Tax Department.
- Does e-verification cost anything? No—the electronic verification itself is free on the portal.
- What if I forgot to verify and the ITR is invalid? You may need to file a belated return (subject to limits) and you might lose refund or interest benefits.
- Can I revise the return before verifying? If you realise an error after filing but before verification, you may need to verify the original first and then revise, or in some cases you may file a revised return directly (depending on timing).
- Will I get an email/sms after verification? Yes, typically you receive acknowledgement. But many users report delays or missing messages — always check portal status.
- Is offline verification still valid? Yes, via ITR-V form signed and sent by post. But it is slower and less convenient.
- Can an Authorized Signatory / Representative Assessee e-Verify the return on my behalf?
Yes. The Authorized Signatory / Representative Assessee can e-Verify the return on behalf of the assessee using any of the following methods:
- Aadhaar OTP: OTP will be sent to the Authorized Signatory’s / Representative Assessee’s mobile number registered with Aadhaar.
- Net Banking: EVC generated through net banking will be sent to the Authorized Signatory’s / Representative Assessee’s mobile number and email ID registered with the e-Filing portal.
- Bank Account / Demat Account EVC: EVC generated through the pre-validated and EVC-enabled bank account / demat account will be sent to the Authorized Signatory’s / Representative Assessee’s mobile number and email ID registered with the e-Filing portal.
- How will I know that my e-Verification is complete? In case you are e-Verifying your return:
- A success message will be displayed along with a Transaction ID
- An email will be sent to your email ID registered with the e-Filing portal
In case you are an Authorized Signatory / Representative Assessee:
- A success message will be displayed along with a Transaction ID
- After successful verification, an email confirmation will be sent to the primary email ID of both Authorized Signatory’s / Representative Assessee’s and your email ID registered with e-Filing portal.
- What to do in case ITR-V is rejected? You can see the reason for rejection on your e-Filing Dashboard. You may send another ITR-V or choose to e-Verify the ITR online.
- Can I e-Verify my ITR using Digital Signature Certificate? Yes. DSC is one of the ways to e-Verify. However, you will be able to e-Verify using Digital Signature Certificate (DSC) immediately after filing your ITR. You will not be able to choose DSC as a preferred option to e-Verify in case you have selected the e-Verify Later option while submitting Income Tax Returns.
14. Conclusion
Filing your ITR is just half the task. The crucial final step is verifying the return. Without this step your return will not be treated as valid. With the 30-day deadline now firmly in place, prompt action is critical. Use the method most convenient (Aadhaar OTP, EVC, Net banking, DSC) and always keep records of your acknowledgement. Keeping your details (mobile, Aadhaar/PAN, bank account etc) updated and checking your portal status frequently will ensure nothing falls through the cracks.
Recent Comments