How to E-Verify your Income Tax Return (ITR)

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23 NOVEMBER, 2023

Filing an Income Tax Return (“ITR”) is not the end of the return filing process because as soon you file the return of income, you must verify it as well. In other words, the taxpayers must verify their income tax returns to complete the return filing process. Without verification within the prescribed time limit, the income tax return is treated as “invalid”. E-verification is the most convenient and instant way to verify your ITR.

What is E-Verification of Income Tax Return?

E-verification of ITR refers to the “process of electronically verifying the authenticity and correctness of the information provided in the ITR filed by the taxpayer”. The e-verification process was introduced by the Income Tax Department to simplify and expedite the verification process, in addition to the traditional method of sending physical copies of the signed income tax return acknowledgement to the Centralized Processing Centre (CPC). One may note that the tax return is processed by the tax department only after the return of income is verified.

Timelines for e-verification of the ITR

Currently, the taxpayer is required to verify the return of income within 30 days from the date the return of income is filed. Failure to verify the return of income on time may lead to the following consequential effects:

The return of income will be treated as if the same has never been filed, and therefore, all the consequences of non-filing the return of income (such as interest and late filing fees exposure) under the Income Tax Act, 1961 would attract.
This would also result in delay/denial in processing the return of income by the department. As such, a refund, if any, due to the taxpayer would also consequentially be delayed or denied if the income tax return is not verified.

Benefits of e-verification of the ITR (Income Tax Return)

As mentioned above, verification of the ITR is a vital step in the income tax filing process. It ensures the authenticity and validity of your return. Some of the key benefits of e-verification are as follows:

Methods of E-Verification of the ITR (Income Tax Return)

One can e-Verify the ITR using any of the modes available:

Pre-requisites:

To e-Verify the return of income through any of the above modes, one must ensure to have the following:

E-verification method	Pre-requisite
Digital Signature Certificate (DSC)	● Valid and active DSC; ● Emsigner utility installed and running on your PC; ● Plugged-in DSC USB token in your PC; ● DSC USB token procured from a Certifying Authority Provider; and ● The DSC USB token is a Class 2 or Class 3 certificate.
OTP on mobile number registered with Aadhaar	● PAN is linked with Aadhaar ● The contact number provided for Aadhaar is valid and operating
Bank Account EVC / Demat Account EVC	● Pre-validated and EVC-enabled bank/Demat account
Net banking	● PAN linked with your bank account and ● Net banking should be enabled for the relevant bank account

Step-by-step guide on how to e-Verify the ITR under each of the above methods:

E-verification of ITR can be done by logging on to the e-filing portal or otherwise.

Option A: E- Verification of ITR (Post Login)

Step 1:Go to the e-Filing portal www.incometax.gov.in and then log in to the portal using your user ID and password.

Step 2: Click on the tab “e-file ” and thereafter click on Income Tax Returns and E-Verify Return.

Step 3: On the e-Verify Return page, click e-Verify against the unverified return.

Note:

1. If you are verifying the ITR after 30 days of filing	Go to Step 4 (for submission of Condonation of Delay request)
2. If you are verifying the ITR within 30 days of filing	Go to Step 6 directly

Step 4: If you are e-Verifying the return after 30 days of filing, click Ok.

Step 5: To submit a condonation delay request, select the Reason of Delay from the dropdown and click Continue.

Note: If you select “others” from the dropdown, enter the reason for the delay in the Remarks textbox and click Continue.

Step 6: Refer to the table below to proceed further:

Mode of e-verification	Reference
DSC	Refer – Modes of E-Verification Section – A
Using Aadhaar OTP: Generate Aadhaar OTP OR Existing Aadhaar OTP	Refer – Modes of E-Verification Section – B– Option 1 and 2.
Using EVC: Existing EVC; OR Generate EVC through Bank Account OR Generate EVC through Demat Account	Refer – Modes of E-Verification Section – C Refer – Modes of E-Verification Section – D Refer – Modes of E-Verification Section – E
Net Banking	Refer - Modes of E-Verification Section – F
Generate EVC through the Bank ATM option (offline method)	Refer - Modes of E-Verification Section – G

Option B: E- Verification of ITR (Without Login)

Step 1: Go to the e-filing portal (www.incometax.gov.in) homepage and click e-Verify Return.

Step 2: On the e-Verify Return page, enter the Permanent Account Number (“PAN”) of the person filing the return of income, the relevant Assessment Year for which the ITR is being filed, the Acknowledgment Number of the ITR filed and Mobile Number available with you. Thereafter, click on Continue.

Step 3: Enter the 6-digit OTP received on the mobile number entered in Step 2. Click on Submit.

1. If you are verifying the ITR after 30 days of filing	Refer to Step 4 (for submission of Condonation of Delay request) as mentioned in Option A – E-Verification of ITR (Post login)
2. If you are verifying the ITR within 30 days of filing	Refer to Step 6 directly, as mentioned in Option A – E-Verification of ITR (Post login)

Modes of E- Verification of the ITR (Income Tax Return):

E-Verify using DSC:

Step 1: On the e-Verify page, select I would like to e-Verify using DSC.

Step 2: The next page will ask you to verify your identity. Select Click here to download the emsigner utility.

Step 3: After the download and installation of the emsigner utility, select I have downloaded and installed the emsigner utility on the Verify Your Identity page. Then click on Continue.

Step 4: On the Data Sign page, select the DSC details such as - Provider, Certificate and enter the Provider Password. Then click on Sign.

Note: A success message page is displayed along with a Transaction ID. Please keep a note of the Transaction ID for future reference. You will also receive a confirmation message on your email ID and mobile number registered on the e-Filing portal. Also, download the ITR-V for your records and future reference.

Please note: e-Verification via DSC is mandatory for returns filed by companies and political parties as well as other persons whose accounts are required to be audited under Section 44AB of the Income Tax Act. In other cases, it is optional.

E-Verify using Aadhaar OTP:

Option 1: E-Verify after generating Aadhaar OTP:

Step 1: On the e-Verify page, select I would like to verify using OTP on the mobile number registered with Aadhaar. Then, click on Continue.

step 1 - select I would like to verify using OTP on the mobile number registered with Aadhaar

Step 2: On the Aadhaar OTP page, select I agree to validate my Aadhaar Details checkbox. Thereafter, click on Generate Aadhaar OTP.

Step 2 - select I agree to validate my Aadhaar Details

Step 3: Enter the 6-digit OTP received on your mobile number registered with Aadhaar. Then, click on Validate. Note: OTP will be valid for 15 minutes only.

Option 2: E-Verify using existing Aadhaar OTP

Step 1: On the e-Verify page, select I already have an OTP on the Mobile number registered with Aadhaar.

Step 1 - select I already have an OTP on the Mobile number registered with Aadhaar.

Step 2: Enter the 6-digit OTP available and click Continue.

C. E- Verify using existing EVC:

Step 1: On the e-Verify page, select I already have an EVC.

Step 2: Enter EVC in the Enter EVC textbox and click Continue.

Note: A success message page is displayed along with a Transaction ID and EVC. Please keep a note of the Transaction ID and EVC for future reference. You will also receive a confirmation message on your email ID and mobile number registered on the e-Filing portal. Also, download the ITR-V for your records and future reference.

D.E-Verify after generating EVC through Bank Account:

Step 1: On the e-Verify page, select Through Bank Account and click on “Continue”.

Note: EVC will be generated and sent to your mobile number and email ID registered with your pre-validated and EVC-enabled bank account.

Step 2: Enter the EVC received on your mobile number and email ID registered with your bank account in the Enter EVC textbox. Then, click on E-Verify.

E. E-Verify after generating EVC through Demat Account:

Step 1: On the e-Verify page, select “Through Demat Account” and click “Continue”.

Note - EVC will be generated and will be sent to your mobile number and email ID registered with your pre-validated and EVC-enabled demat account.

Step 2: Enter the EVC received on your mobile number and email ID registered with your demat account in the Enter EVC textbox and click “e-Verify”.

F. E-Verify using Net Banking

Step 1: On the e-Verify page, select Through Net Banking and click on Continue.

Step 2: Select the bank through which you want to e-Verify and click Continue.

Step 3: Read and understand the disclaimer. Click on Continue.

Note: After this, you will be taken to your bank's Net Banking login page..

Step 4: Log in to your Net Banking account using your user ID and password.

Step 5: Click on the link to log in to e-Filing from your bank's website.

Note: You will be logged out of Internet banking and logged in to the e-Filing portal.

Step 6: On successful login, you will be taken to the e-Filing Dashboard. Go to the respective ITR / Form / Service and click on e-Verify. Your ITR / Form / Service will be e-Verified successfully.

G. Generate EVC through Bank ATM (Offline Method):

Step 1: Visit your bank’s ATM and insert your ATM card.

Note: The service to generate EVC through Bank ATMs is provided by certain banks only. List of Banks through which you can generate EVC through the Bank ATM option – Kotak Mahindra Bank, Axis Bank Ltd, Canara Bank, Central Bank of India, ICICI Bank, IDBI Bank and State Bank of India.

Step 2: Enter PIN.

Step 3: Select Generate EVC for Income tax Filing. An EVC will be sent to your mobile number and email ID registered with the e-Filing portal.

Note: Your PAN must be linked to your bank account, and the same PAN should be registered with the e-Filing portal.

Step 4: The generated EVC can be used to e-Verify the return by selecting “I already have an EVC as a preferred choice of e-Verification”. Refer to “Mode of verification – C” Existing EVC in this article to complete the process.

Frequently Asked Questions

Is it mandatory to e-Verify your return of income?

It is mandatory to verify your return. E-verification is only one method to verify your return of income. You can also send a physical copy of a duly signed ITR-V to CPC Bangalore within 30 days of filing the return of income. If you do not verify in time, your return is treated as not filed, and it will attract all the consequences of not filing ITR under the Income-tax Act, 1961.

Can an Authorized Signatory / Representative Assessee e-Verify the return on my behalf?

If you are e-verifying on behalf of someone, first, you should register yourself as an Authorized Signatory / Representative Assessee on the e-filing portal. The Authorized Signatory / Representative Assessee can e-Verify the return on behalf of the taxpayer using any of the following methods:

Aadhaar OTP:OTP will be sent to the Authorized Signatory's / Representative Assessee’s mobile number registered with Aadhaar.
Net Banking:EVC generated through net banking will be sent to the Authorized Signatory's / Representative Assessee’s mobile number and email ID registered with the e-Filing portal.
Bank Account / Demat Account EVC:EVC generated through the pre-validated and EVC-enabled bank account / Demat account will be sent to the Authorized Signatory's / Representative Assessee’s mobile number and email ID registered with the e-Filing portal.

How will I know that my e-Verification is complete?

Upon completion of the e-Verification process:

A success message along with a Transaction ID will be displayed and
An email will be sent to your email ID registered with the e-Filing portal.

Note: In case you are an Authorized Signatory / Representative Assessee, after successful verification, an email confirmation will be sent to the primary email ID of both Authorized Signatory / Representative Assessee and the email ID registered with the e-Filing portal.

What if I do not verify my return of income within 30 days of filing the return of income?

If you do not verify in time, your return is treated as not filed, and it will attract all the consequences of not filing ITR under the Income-tax Act, 1961. However, you may request a condonation of delay in verification by giving an appropriate reason. Only after submitting such a request will you be able to e-Verify your return. However, the return will be treated as valid only once the condonation request has been approved by the competent Income Tax Authority.

What is EVC?

An Electronic Verification Code (EVC) is a 10-digit alpha-numeric code sent to your mobile number and email ID registered with the e-Filing portal/bank account/demat account (as the case may be) during the e-Verification process. It has a 72-hour validity from the time of its generation.

My registered mobile number is not updated with Aadhaar. Can I still e-Verify my return using my Aadhaar OTP?

No, you need to update your mobile number with Aadhaar to e-Verify your return using Aadhaar OTP.

My Demat account/bank account is inactive. Can I still e-Verify my return with this account?

No, you need to have an active Demat account/bank account, which needs to be pre-validated and EVC-enabled on e-Filing portal to e-Verify your return using your Demat account /bank account.