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Taxation Central Ministry of Finance Income Tax Act, 1961

Clarification regarding the time limit for verification of return of income after uploading

31-Mar-2024 | 2 of 2024

Central Board of Direct Taxes, Directorate of Systems, Bengaluru has issued a Notification regarding the time limit for verification of return of income after uploading, effective from 1st April 2024.

By virtue of the Notification, the following clarifications have been provided:
1. If the return of income is uploaded and e-verification/ITR-V is submitted within 30 days of uploading, the date of uploading the return of income will be considered as the date of furnishing the return of income.
2. If the return of income is uploaded but e-verification or ITR-V is submitted after 30 days of uploading, the date of e-verification/ITR-V submission will be treated as the date of furnishing the return of income. In such cases, all consequences of late filing of return under the Act shall follow, as applicable.
3. The duly verified ITR-V in the prescribed format and manner should be sent either through ordinary or speed post or any other mode to the Centralised Processing Centre, Income Tax Department, Bengaluru - 560500, Karnataka.
4. The date on which the duly verified ITR-V is received at CPC will be considered for the purpose of determining the 30 days period from the date of uploading of return of income.

For detailed information, please refer to the attached notification provided by the Central Board of Direct Taxes, Directorate of Systems, Bengaluru.

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