ITR-V and E-Verification: Complete Step-by-Step Guide

Uploading an Income Tax Return does not by itself complete the return-filing process. The return must also be verified.

Verification confirms that the taxpayer accepts the income, deductions, taxes and other information reported in the return. It may be completed electronically through Aadhaar OTP, Electronic Verification Code, net banking or Digital Signature Certificate. Where electronic verification is not possible, the taxpayer may send a signed physical Form ITR-V to the Centralised Processing Centre.

For AY 2026-27, the notified ITR-V specifically states that an unverified ITR-V is not evidence that the return-filing process has been completed. The final return acknowledgement becomes available after successful verification.

What Is ITR-V?

ITR-V stands for Income Tax Return Verification Form.

It is generated when an Income Tax Return has been electronically submitted but has not yet been verified electronically. It ordinarily contains:

• Taxpayer's name and PAN
• Assessment Year
• ITR form number
• Section under which the return was filed
• E-filing acknowledgement number
• Verification declaration
• Space for the taxpayer's signature
• System-generated barcode or QR code

ITR-V is mainly required when the taxpayer chooses the physical verification method instead of completing electronic verification.

ITR-V Versus ITR Acknowledgement

These documents should not be treated as the same.

For AY 2026-27, the notified form expressly states that ITR-V is not evidence of completed filing while verification remains pending. After successful verification, the return-filing acknowledgement can be downloaded as proof that the filing process has been completed.

Is Verification of an ITR Mandatory?

Yes. Every electronically filed return must be verified through an approved electronic method or by sending the signed ITR-V to CPC.

A return that remains unverified can be treated as invalid. Where verification is completed late, the date of verification may become the effective date of filing, resulting in consequences associated with late filing.

Time Limit for E-Verification or Submission of ITR-V

The current time limit is 30 days from the date on which the return is filed or uploaded.

When Verification Is Completed Within 30 Days

Where the return is verified electronically or the signed ITR-V is received within 30 days, the original upload date is treated as the return-filing date.

When Verification Is Completed After 30 Days

Where verification takes place after 30 days:

• The date of e-verification or receipt of ITR-V may be treated as the date of filing.
• Late-filing consequences may apply, depending on the applicable return-filing deadline.
• The return may be treated as invalid if it is not verified.
• The taxpayer may have to submit a condonation-of-delay request explaining the reason for delayed verification.

A delayed return becomes valid only if the competent Income Tax Authority approves the condonation request, where such approval is required.

Important Rule for Physical ITR-V

Available Methods for Verifying an ITR

An Income Tax Return may currently be verified using the following methods:

The availability of a method may depend on the taxpayer category, bank, account validation status and portal configuration.

Procedure to E-Verify an ITR After Filing

Step 1: Log In to the Income Tax e-Filing Portal

Log in using your PAN and password at the Income Tax e-Filing portal.

Step 2: Open the E-Verify Return Service

From the dashboard, go to:

e-File → Income Tax Returns → e-Verify Return

The portal will display returns for which verification is pending.

Step 3: Select the Return

Find the applicable Assessment Year and return acknowledgement number.

Click e-Verify against the unverified return.

Step 4: Select the Verification Method

Choose the method that is available and convenient:

• Aadhaar OTP
• Existing EVC
• Generate EVC through bank account
• Generate EVC through demat account
• Net banking
• Bank ATM EVC
• DSC, where available

Step 5: Complete Authentication

Enter the OTP or EVC, log in through the bank, or digitally sign the return, depending on the method selected.

Step 6: Save the Confirmation

After successful verification, the portal displays a success message with a transaction ID and acknowledgement number. A confirmation is also ordinarily sent to the mobile number and email address registered on the e-Filing portal.

Method 1: E-Verify Using Aadhaar OTP

This is commonly the simplest method for individual taxpayers.

Requirements

• PAN must be linked with Aadhaar.
• The taxpayer must have access to the mobile number registered with Aadhaar.

Procedure

1. Select OTP on mobile number registered with Aadhaar.
2. Click Continue.
3. Accept the consent for validation of Aadhaar details.
4. Click Generate Aadhaar OTP.
5. Enter the six-digit OTP received on the Aadhaar-registered mobile number.
6. Click Validate.

The Aadhaar OTP is valid for 15 minutes, and the portal currently permits three attempts to enter it correctly.

Method 2: E-Verify Through a Bank Account EVC

What Is an EVC?

An Electronic Verification Code is a 10-digit alphanumeric code used to authenticate certain transactions on the e-Filing portal. It is generally valid for 72 hours from the time it is generated.

Requirements

The bank account must be:

• Added to the e-Filing profile
• Successfully pre-validated
• Enabled for EVC
• Linked with the taxpayer's PAN

Procedure

1. Select Through Bank Account.
2. Click Continue.
3. An EVC will be sent to the mobile number and email address verified by the bank.
4. Enter the EVC on the portal.
5. Click e-Verify.

The bank account must be both pre-validated and EVC-enabled before this method can be used.

Method 3: E-Verify Through a Demat Account EVC

Requirements

The demat account must be:

• Added to the e-Filing profile
• Pre-validated
• EVC-enabled
• Linked with the taxpayer's PAN

Procedure

1. Select Through Demat Account.
2. Click Continue.
3. The EVC will be sent to the mobile number and email address verified against the demat account.
4. Enter the EVC.
5. Click e-Verify.

The portal will not generate the EVC through this method unless the demat account has been successfully validated and enabled for EVC.

Method 4: E-Verify Through Net Banking

Net banking allows the taxpayer to access the e-Filing portal through the bank's authenticated internet-banking environment.

Procedure

1. Select Through Net Banking on the e-Verify page.
2. Select the applicable bank.
3. Read the disclaimer and click Continue.
4. The portal will redirect you to the bank's net-banking login page.
5. Log in using the bank's net-banking credentials.
6. Find the option such as Income Tax e-Filing or Login to Income Tax e-Filing on the bank's website.
7. Click the link to return to the Income Tax e-Filing portal.
8. Open the applicable pending return.
9. Click e-Verify.

The location and name of the income-tax link may differ between banks. The bank account may also need to be validated and nominated for net-banking access on the e-Filing portal.

Method 5: Generate EVC Through a Bank ATM

Certain banks provide the facility to generate an EVC through their ATMs.

Procedure

1. Visit the ATM of a supported bank.
2. Insert or swipe the debit card.
3. Enter the ATM PIN.
4. Select Generate EVC for Income Tax Filing or the corresponding option.
5. The EVC will be sent to the registered mobile number and email address.
6. Log in to the e-Filing portal.
7. Select I already have an Electronic Verification Code.
8. Enter the EVC and complete verification.

The PAN must be linked with the bank account. Availability is limited to banks that support this facility, so the option displayed by a bank may change.

Method 6: E-Verify Using a Digital Signature Certificate

DSC verification is generally relevant for taxpayers who are required or permitted to digitally sign their returns.

Requirements

• Valid and active Digital Signature Certificate
• Compatible DSC token
• Required signing utility installed and running
• Password for the DSC token

Procedure

1. Select Digital Signature Certificate on the verification page.
2. Download and install the signing utility if it is not already installed.
3. Connect the DSC token.
4. Select the certificate and provider.
5. Enter the token password.
6. Click Sign.

The portal's FAQ states that DSC should ordinarily be selected at the time of filing. It may not be available where the taxpayer has already selected e-Verify Later.

How to E-Verify Without Logging In

A pending return may also be verified through the pre-login service.

Procedure

1. Open the e-Filing portal homepage.
2. Click e-Verify Return under Quick Links.
3. Enter:
   • PAN
   • Assessment Year
   • ITR acknowledgement number
   • Accessible mobile number
4. Enter the mobile OTP.
5. Click Submit.
6. Select an available verification method.
7. Complete the verification.

The mobile OTP used to access the pre-login verification service is different from the Aadhaar OTP or EVC ultimately used to verify the return.

How to Download ITR-V

Procedure

1. Log in to the e-Filing portal.
2. Go to e-File → Income Tax Returns → View Filed Returns.
3. Locate the relevant Assessment Year.
4. Select Download Receipt or the available download option.
5. Download the ITR-V acknowledgement in PDF format.

The View Filed Returns service may also provide access to the uploaded JSON, complete ITR form and processing intimation, where available.

Physical ITR-V: Postal Verification Procedure

Physical submission should ordinarily be used only when electronic verification cannot be completed.

Step 1: Download the Correct ITR-V

Download the ITR-V generated for the applicable Assessment Year and acknowledgement number.

Do not use the acknowledgement of another return or another Assessment Year.

Step 2: Print the Form

Print the complete ITR-V clearly so that the barcode or QR code remains readable.

Step 3: Sign the Form

Sign only inside the signature box provided.

For AY 2026-27, the notified instructions state that the form should preferably be signed in blue ink. A signature outside the designated box can render the ITR-V invalid.

Step 4: Send It to CPC

For AY 2026-27, the notified ITR-V instructions require the form to be sent by Speed Post only to:

The form should not be sent to another Income Tax office.

Step 5: Ensure Timely Receipt

CPC must receive the signed ITR-V within 30 days from the date of uploading the return.

Merely dispatching the form within 30 days is not sufficient if it reaches CPC after the deadline.

Step 6: Check the Verification Status

After receipt, CPC sends confirmation to the email address registered on the e-Filing portal.

You should also check the return status under View Filed Returns to confirm that verification has been completed.

What to Do if the 30-Day Period Has Expired

Where verification is delayed:

1. Log in to the e-Filing portal.
2. Open e-File → Income Tax Returns → e-Verify Return.
3. Select the pending return.
4. The portal may ask you to submit a condonation-of-delay request.
5. Select the reason for the delay.
6. Enter additional remarks where required.
7. Submit the request and complete the available verification process.

Common Mistakes to Avoid

Treating Upload as Completed Filing

Uploading the return without verification leaves the filing incomplete.

Waiting Until the Last Day to Post ITR-V

For physical verification, CPC receipt - not merely dispatch - is relevant for the 30-day limit.

Using an Unvalidated Bank Account

Bank-account EVC will not work unless the account is pre-validated and EVC-enabled.

Expecting Aadhaar OTP on the Portal-Registered Mobile

The Aadhaar OTP is sent to the mobile number registered with Aadhaar, which may differ from the mobile number in the e-Filing profile.

Sending the ITR Acknowledgement Instead of ITR-V

After successful verification, the acknowledgement states that it should not be sent to CPC. Only an unverified and duly signed ITR-V is used for physical verification.

Signing Outside the Signature Box

For AY 2026-27, signing outside the designated box may make the physical ITR-V invalid.

Ignoring the Confirmation Status

Always confirm that the status has changed from verification pending to successfully verified.

Conclusion

Verification is an essential part of filing an Income Tax Return. The simplest method for many individuals is Aadhaar OTP, while taxpayers can also use bank or demat EVC, net banking, ATM-generated EVC or DSC.

Where electronic verification is unavailable, a signed ITR-V may be sent to CPC. For AY 2026-27, taxpayers should use Speed Post and ensure that CPC receives the form within 30 days.

After verification, download and retain the final ITR acknowledgement as evidence that the return-filing process has been completed.

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