The Income-tax Department has introduced a useful facility called “Discard ITR” on the Income-tax e-Filing portal. This facility helps taxpayers remove an Income-tax Return that has been filed but has not yet been verified.

Earlier, if a taxpayer uploaded an ITR with incorrect details, the usual process was to verify the return and then file a revised return. With the Discard ITR facility, taxpayers can discard an unverified return and file a fresh corrected return instead.

What is the Discard ITR facility?

The Discard ITR facility allows taxpayers to discard an Income-tax Return that is still in “Unverified” or “Pending for Verification” status.

Once the return is discarded, the taxpayer can file a fresh ITR. This is useful when the taxpayer notices a mistake before completing e-verification.

When can you use the Discard ITR option?

You can use the Discard ITR option only if your return has not been verified. The return status should be:

• Unverified
• Pending for verification

The Discard option can be used for unverified returns filed under:

Where can you find the Discard ITR option?

You can find the Discard option on the Income-tax e-Filing portal by following this path:

When should you use Discard ITR?

You may consider using the Discard ITR facility if you filed the return but have not verified it and later noticed errors such as:

• Wrong ITR form selected
• Incorrect income details entered
• Interest income or capital gains missed
• Wrong deduction or exemption claimed
• Incorrect tax regime selected
• Incorrect TDS, TCS or tax paid details
• Wrong bank account details entered
• Return filed with incomplete information

What happens after you discard an ITR?

Once you discard an ITR, it is treated as if that return was not filed. The discarded return cannot be restored or reversed.

After discarding the return, you should file a fresh ITR with correct details.

Important caution if the due date has passed

If you filed your original ITR before the due date but discarded it after the due date, the fresh return may be treated as a belated return.

This may result in consequences such as late filing fee under section 234F, interest, or restrictions on carrying forward certain losses, depending on the facts of the case.

Can you discard an ITR after sending ITR-V to CPC?

If you have already sent the signed ITR-V to CPC, you should not use the Discard option without checking the status carefully.

The Income-tax portal requires the taxpayer to confirm that ITR-V has not already been sent to CPC before discarding the return.

What is the e-verification timeline?

After filing an ITR, the taxpayer must verify it within the permitted timeline. The current timeline for e-verification or submission of ITR-V is 30 days from the date of filing the return.

If the return is not verified within the permitted time, it may not be treated as a validly filed return.

Example 1: Discard before the due date

Suppose a taxpayer files an original return for AY 2026-27 on 20 July 2026 but does not verify it. Later, the taxpayer notices that fixed deposit interest was missed.

Since the return is still unverified, the taxpayer may discard it and file a fresh corrected return. If the fresh return is filed within the due date, it can still be filed as an original return within time.

Example 2: Discard after the due date

Suppose a taxpayer files an original return before the due date but does not verify it. Later, the taxpayer discards it after the due date has passed.

In this case, the earlier return is treated as not filed. The fresh return may have to be filed as a belated return, and late filing consequences may apply.

Discard ITR vs Revised Return vs Rectification

Key points to remember

• Discard ITR is available only for unverified or pending-verification returns.
• It can be used for returns filed under sections 139(1), 139(4) and 139(5).
• Once discarded, the ITR cannot be restored.
• A discarded ITR is treated as not filed.
• You should file a fresh corrected return after discarding.
• If the due date has passed, the fresh return may be treated as belated.
• Do not discard a return if ITR-V has already been sent to CPC.
• If the return is already verified, use revised return or rectification, as applicable.

Conclusion

The Discard ITR facility is helpful for taxpayers who notice mistakes after filing their Income-tax Return but before verifying it. It allows the taxpayer to remove the incorrect unverified return and file a fresh corrected return.

However, the facility should be used carefully. Once an ITR is discarded, it cannot be restored. If the due date has passed, the fresh return may be treated as a belated return and may attract late filing consequences.

Therefore, before using the Discard option, check the return status, due date, verification status and whether you are ready to file a fresh corrected return.

FAQs

1. What is the Discard ITR facility?

It is a facility on the Income-tax e-Filing portal that allows taxpayers to discard an unverified ITR and file a fresh return.

2. Can I discard a verified ITR?

No. The Discard option is available only when the ITR is unverified or pending for verification.

3. Can I restore a discarded ITR?

No. Once an ITR is discarded, it cannot be reversed or restored.

4. Can I discard an ITR more than once?

Yes, the facility can be used more than once, provided the ITR is still unverified or pending for verification.

5. What if I discard my original return after the due date?

The fresh return may be treated as a belated return. Late filing fee and other consequences may apply.

6. Is Discard ITR the same as a Revised Return?

No. Discard ITR is used before verification. A revised return is used after a valid return has been filed and verified.

7. What is the time limit for e-verification?

The current time limit for e-verification or submission of ITR-V is 30 days from the date of filing the return.

8. Where can I find the Discard option?

Login to the Income-tax e-Filing portal and go to e-File → Income Tax Return → e-Verify ITR → Discard.

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