Direct Tax Alert

Time limit for verification of return of income after uploading

April 15, 2024

In pursuance of the powers given under Rule 14 of the Centralised Processing of Returns Scheme, 2011,  through Notification No. 05 of 2022 dated 29.07.2022 was issued by the DGIT(Systems) specifying the time limit for verification of Income Tax Return (ITR) as 30 days from the date of transmitting the data of ITR electronically.

  1. It is clarified that: (i) Where the return of income is uploaded and e-verification/ lTR-V is submitted within 30 days of uploading – In such cases the date of uploading the return of income shall be considered as the date of furnishing the return of income.

    (ii) Where the return of is uploaded but e-verification or ITR-V is 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 implication /consequences of late filing of return under the Act shall follow, as applicable.

  1. The duly verified ITR-V in prescribed format and in the prescribed manner shall be sent either through ordinary or speed post or in any other mode to the following address only:

Centralised Processing Centre,

Income Tax Department,

Bengaluru - 560500, Karnataka

  1. The date on which the duly verified ITR-V is received at CPC shall be considered for the purpose of determination of the 30 days period from the date of uploading of return of income.
  2. It is further clarified that where the return of income is not verified after uploading within the specified timeline as per paragraph 2 of this notification, such return shall be treated as invalid.
  3. It is reiterated for the purpose of assessee convenience that e-verification, immediately upon filing of the return is the most desirable action.
  4. This notification will come into effect from 01.04.2024

Riya Bansal

Executive – Direct Tax

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