Verification of Income Tax Return

Verification of Income Tax Return (ITR) is the process of confirming the authenticity of the filed return with the Income Tax Department. An ITR is considered valid only after it is successfully verified.

Without verification, the return is treated as invalid (not filed).

1. Why Verification is Required

• Confirms that the return is filed by the taxpayer
• Validates the information submitted
• Initiates processing of the return
• Enables issuance of refunds (if applicable)

2. Time Limit for Verification

• ITR must be verified within 30 days of filing
• If not verified within this period, it becomes invalid

3. Methods of Verification

E-Verification (Recommended)

• Aadhaar OTP
• Net banking
• Bank account or Demat account verification
• Digital Signature Certificate (DSC)

Physical Verification

• Sending signed ITR-V to CPC, Bengaluru
• Used when e-verification is not possible

4. What Happens After Verification

• Return is taken up for processing
• Tax liability is confirmed
• Refund (if any) is issued
• Intimation under Section 143(1) is generated

5. Consequences of Non-Verification

• Return is treated as not filed
• Penalties for non-filing may apply
• Refund will not be processed
• Compliance issues may arise

6. Common Mistakes

• Forgetting to verify ITR
• Missing 30-day deadline
• Incorrect Aadhaar or bank linkage
• Sending physical ITR-V without tracking

Practical Insight

Most people think filing ITR is the final step.

It’s not.

Verification is what actually:
👉 completes the filing

Without it:

• your return doesn’t exist in the system

How N D Savla & Associates Can Help

At N D Savla & Associates, we help you:

• Ensure proper and timely ITR verification
• Track return processing and status
• Resolve issues in verification
• Ensure smooth refund processing