" If the Original Return has been rejected at CPC due to any reason :
Case I : 120 days period (with extension, if any) has not elapsed – The assessee is required to send a signed copy of ITR-V again to ""Income Tax Department – CPC, Post Bag No - 1, Electronic City Post Office, Bengaluru - 560100, Karnataka"" within 120 days of uploading the return by ordinary post or speed post only.
Case II : 120 days period (with extension, if any) has elapsed : The assessee is required to file a revised return, however, the revised return filed now will be treated as Original return."
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