1. What is the time limit for e-verification or submission of ITR-V?
The time-limit for e-verification or submission of ITR-V shall be 30 days from the date of filing the return of income.
(To know more refer to the: Notification No. 2/2024 dated 31.03.2024 w.e.f. 01/04/2024)
2. What will be the date of furnishing the return of income if ITR-V is submitted within 30 days of transmission of data?
If the return of income is uploaded and ITR-V is submitted within 30days of uploading, then in such cases the date of uploading the return of income shall be considered as the date of furnishing the return of income.
Below is an example of the effect of the reduced time limit for ITR verification.
Date of ITR uploading | Date of ITR verification | Date considered for furnishing/ filing ITR |
5 July 2025 | 10 July 2025 | 5 July 2025 |
5 July 2025 | 10 August 2025 | 10 August 2025 |
(To know more refer to the: Notification No. 2/2024 dated 31.03.2024 w.e.f. 01/04/2024)
3. 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-day period. It is further clarified that where the return of income is not verified after uploading, such return shall be treated as invalid, although a condonation request can be submitted for genuine delays.
Below is an example of the effect of the reduced time limit for ITR verification.
Date of ITR uploading | Date of ITR verification | Date considered for furnishing/ filing ITR |
5 July 2025 | 10 July 2025 | 5 July 2025 |
5 July 2025 | 10 August 2025 | 10 August 2025 |
(To know more refer to the: Notification No. 2/2024 dated 31.03.2024 w.e.f. 01/04/2024)
4. What is the address at which ITR-V needs to be sent?
Duly Verified ITR-V in the prescribed format and in the prescribed manner shall be sent either through ordinary or speed post or any other mode to the following address only:
Centralized Processing Centre, Income Tax Department, Bengaluru - 560500, Karnataka.
(To know more refer to the: Notification No. 2/2024 dated 31.03.2024 w.e.f. 01/04/2024)
5. In case of ITR-V sent through speed post what date will be considered as a date for verification?
The date on which the duly verified ITR-V received at CPC shall be considered for the purpose of determination of the 30-day period.
(To know more refer to the: Notification No. 2/2024 dated 31.03.2024 w.e.f. 01/04/2024)
6. What are the methods of verification of ITR?
ITR verification can be completed electronically or manually by any of these methods:
E-verification
- OTP generated on taxpayer’s mobile number registered with Aadhaar Card linked with PAN
- Electronic verification code (EVC) generated through an online pre-validated bank account, demat account, net banking, or through an automated teller machine
- Digital signature certificate (DSC)
Manual verification
Sinding the signed Form ITR-V to the Centralised Processing Centre
