ITR Verification — How to e-Verify Income Tax Return After Filing
Updated: 3 June 2026 | Income-tax Act, 2025 | CBDT Circular 16/2022
CBDT reduced the verification window from 120 days to 30 days w.e.f. 1 August 2022 (Circular No. 16/2022). Returns filed before 1 Aug 2022 still get 120 days.
Why ITR Verification Is Mandatory
Filing an ITR on the Income Tax e-filing portal is only the first step. The filing is not complete until verified. The Income Tax Department treats an unverified ITR as a non-est filing — meaning it is legally as if the return was never filed. Consequences include:
- No refund will be processed on an unverified return.
- Carry-forward of losses is not allowed.
- The return may not be taken up for assessment or rectification.
- Late filing fee under Section 234F may apply if the filing date is reset to the verification date after the due date.
- Penalties for non-filing under Section 271F may be triggered.
All E-Verification Methods at a Glance
| Method | Requirement | Time to Verify | Best For |
|---|---|---|---|
| Aadhaar OTP | PAN linked to Aadhaar; Aadhaar-linked mobile active | Instant | Most taxpayers — simplest method |
| Net Banking EVC | Net banking login with authorised bank | Instant | Taxpayers with active net banking |
| Bank Account EVC | Pre-validated bank account on IT portal | Instant | Taxpayers with pre-validated accounts |
| Demat Account EVC | Pre-validated demat account (NSDL/CDSL) on IT portal | Instant | Equity investors with demat accounts |
| TOTP (Time-based OTP) | TOTP app (Google Authenticator) linked to IT portal | Instant | Advanced users who have set up TOTP |
| Digital Signature Certificate (DSC) | Class 2/3 DSC registered on IT portal | Instant | Companies, tax audit cases (mandatory for some) |
| Offline — ITR-V Post to CPC | Printed, signed ITR-V; India Post speed post or ordinary post | 5–15 days | Taxpayers without internet / smart phone |
How to e-Verify via Aadhaar OTP (Step-by-Step)
Aadhaar OTP is the fastest and most used method. Follow these steps:
- Go to incometax.gov.in and log in with your PAN and password.
- Navigate to e-File → Income Tax Returns → e-Verify Return.
- Select the unverified ITR and click “e-Verify”.
- Choose “I would like to verify using OTP on mobile number registered with Aadhaar”.
- Click “Generate Aadhaar OTP” — a 6-digit OTP is sent to your Aadhaar-registered mobile.
- Enter the OTP in the box and click “Submit”.
- A success message appears and an EVC acknowledgement is sent to your registered email.
Offline Verification — Sending ITR-V to CPC Bengaluru
If you cannot e-verify, you can physically sign and post the ITR-V to the Centralised Processing Centre (CPC) in Bengaluru. Steps:
- After e-filing, download the ITR-V (one page PDF) from the IT portal — e-File → Income Tax Returns → View Filed Returns → Download ITR-V.
- Print the ITR-V on A4 paper (do not use thick paper; ink-jet preferred).
- Sign with blue ink only in the box marked “Signature”.
- Do not sign anywhere else. Do not staple or fold.
- Post by ordinary post or speed post (India Post only — no private couriers) to:
CPC, Income Tax Department, Post Bag No. 1, Electronic City Post Office, Bengaluru – 560 100, Karnataka. - CPC will send a confirmation email to your registered email address once processed.
What Happens If ITR Is Not Verified?
| Situation | Consequence |
|---|---|
| ITR not verified within 30 days | ITR treated as invalid — treated as never filed |
| Refund claimed but return unverified | Refund not processed |
| Loss carry-forward claimed | Carry-forward denied if ITR invalid |
| Verified after 30 days (if condonation granted) | Date of verification treated as date of filing — may attract 234F late fee |
| No verification at all, filing window closed | Must apply for condonation u/s 119(2)(b) or file ITR-U |
Frequently Asked Questions
Related Pages
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