Published 9 May 2026
The thirty-day verification window, the six permitted modes, and what happens if the return is left un-verified -- under section 139 of the Income-tax Act, 1961 read with Rule 12 of the Income-tax Rules, 1962 and Central Board of Direct Taxes Notification No. 5/2022 dated 29 July 2022
Taxpayer Brief
Filing the Income Tax Return on the e-filing portal is only the first half of the process. Until the return is verified -- either electronically by one of the five permitted electronic modes or physically by signing the printed Income Tax Return Verification Form (Form ITR-V) and posting it to the Centralized Processing Centre, Bengaluru -- the return is not treated as filed. Until 31 July 2022 the verification window was 120 days; for returns uploaded from 1 August 2022 it is 30 days. A return verified after 30 days is treated as filed on the date of verification, with all the consequences of late filing if that date falls after the due date -- the section 234F fee, interest under section 234A and loss of carry-forward of losses. A return not verified within the time allowed is treated as invalid.
1. Statutory Foundation
Section 140 of the Income-tax Act, 1961 says who must verify the return; the return forms and the Income-tax Rules, 1962 prescribe how. The time limit comes from the Centralised Processing of Returns Scheme, 2011, made under section 143(1A), under which the Director General of Income-tax (Systems) specifies the mode and time of verification. Notification No. 05 of 2022, dated 29 July 2022, cut the window from one hundred and twenty days to thirty days for returns uploaded from 1 August 2022. Notification No. 2 of 2024, effective 1 April 2024, restated the rule and made receipt of a paper ITR-V at the Centralised Processing Centre the test. The guide E-Verifying a Return, and What Happens If You Do Not covers the rule in detail.
2. The Six Modes of Verification
Mode | How It Works | Best Suited For |
|---|---|---|
1. Aadhaar One-Time Password | Six-digit One-Time Password sent to the mobile number linked to the Permanent Account Number-Aadhaar mapping; entered on the portal within ten minutes | Individual taxpayers with Aadhaar-Permanent Account Number linkage updated |
2. Net Banking Electronic Verification Code | Login to the bank's net-banking portal; click 'Income Tax e-filing' link; redirected to the e-filing portal pre-authenticated | Account-holders with active net-banking with one of the listed banks |
3. Bank Account Electronic Verification Code | Generate Electronic Verification Code from the bank account that has been pre-validated on the portal; ten-digit code valid for seventy-two hours | Taxpayers without net-banking but with a pre-validated bank account |
4. Demat Account Electronic Verification Code | Generate Electronic Verification Code through the pre-validated demat account; same seventy-two-hour validity | Investors with demat account linked to Permanent Account Number |
5. Digital Signature Certificate | Class II / Class III Digital Signature Certificate signed in the e-filing utility | Required for companies; available to others |
6. Income Tax Return Verification Form (physical) | Print Form ITR-V; sign in blue ink; post to Centralized Processing Centre, Income Tax Department, Bengaluru 560500 by ordinary or speed post | Taxpayers without Aadhaar linkage or any of the electronic options |
Companies must use Digital Signature Certificate A company's return can be verified only by digital signature. For returns under the Income-tax Act, 2025, rule 164(12) of the Income-tax Rules, 2026 allows a person whose accounts are audited to use either a digital signature or an electronic verification code. |
3. The Thirty-Day Window
The thirty-day window runs from the date of e-filing the return, not from the original due date for filing. A return e-filed on 28 July 2026 must be verified by 27 August 2026. A return e-filed on the last day of the extended due date (31 December 2026 for belated returns of assessment year 2026-27) must be verified by 30 January 2027. A verification after thirty days makes the date of verification the date of furnishing; a return not verified within the time allowed is treated as invalid.
Filing Scenario | Verification Deadline | Effect of Late Verification |
|---|---|---|
Original return e-filed on 25 July 2026 | 24 August 2026 | If verified on day 31 (25 August 2026), the return is treated as furnished on 25 August 2026 -- after the 31 July due date -- so it is a belated return, with the section 234F fee and the other consequences of late filing |
Belated return e-filed on 28 December 2026 | 27 January 2027 | If verified after 27 January 2027, the verification date falls after 31 December 2026, the last date for a belated return; the return is then invalid and only condonation or an updated return remains |
Updated return under section 139(8A) e-filed on 15 March 2027 | 14 April 2027 | The same 30-day rule applies to an updated return as to any other return |
4. Step-by-Step -- Aadhaar One-Time Password Verification
- Log in to the e-filing portal at the Income-tax Department website using Permanent Account Number and password.
- Navigate to 'e-File' tab, click 'Income Tax Returns', then 'e-Verify Return'.
- Select the Acknowledgement Number of the return to be verified.
- Choose 'Through Aadhaar One-Time Password'.
- Generate the One-Time Password to the mobile number linked to Aadhaar.
- Enter the six-digit One-Time Password within the ten-minute validity.
- Acknowledgement of successful verification is generated -- save in the file.
5. Step-by-Step -- Physical Income Tax Return Verification
- Download the Income Tax Return Verification Form (Form ITR-V) from the e-filing portal.
- Print on A4 paper; sign in original blue or black ink; do not staple.
- Send to: Centralized Processing Centre, Income Tax Department, Bengaluru 560500, by ordinary or speed post or any other mode (Notification No. 2 of 2024).
- The signed Form ITR-V must reach the Centralized Processing Centre within thirty days of e-filing; since 1 April 2024 the date of receipt, not the date of dispatch, counts.
- Receipt acknowledgement is sent to the registered email; track on the portal.
6. What If Verification Is Missed -- Condonation Request
If the thirty-day window is missed, the portal allows a condonation request under 'Services' then 'Condonation Request', choosing 'Delay in submission of ITR-V', selecting the return and the reason for delay. The return is treated as verified only after the department approves the request. Approval is discretionary, and the portal gives no timeline.
7. Pre-Validate Your Bank Account Today
Pre-validation is the practitioner's first instruction Pre-validate at least one bank account and one demat account at the start of every assessment year, regardless of whether refund is expected. Pre-validation takes 24 to 72 hours -- left to the last week before the deadline, the Bank Account Electronic Verification Code mode becomes unavailable, and the taxpayer is forced into the slower physical Income Tax Return Verification Form route. |
8. Case Law Reference and Anticipatory Legal Analysis
Statutory Reference: Section 140 Income Tax Return verification Section 140 of the Income-tax Act, 1961 requires every return to be verified, and Rule 12 of the Income-tax Rules, 1962 prescribes the modes -- e-verification via Aadhaar OTP, net-banking, EVC via bank account / demat, or signed ITR-V hard copy. The thirty-day time limit for verification after upload is set by notifications under the Centralised Processing of Returns Scheme, 2011 -- currently Notification No. 2 of 2024 -- not by the Act itself. |
Prospective Interpretation -- The 30-day verification window Two unsettled interpretive issues. (i) Treatment of the 30-day verification window -- for returns uploaded on or after 1 August 2022, verification is due within 30 days of e-filing. (ii) Treatment of failed verification due to Aadhaar-OTP / net-banking technical issues -- the assessee may use alternative methods. |
9. Key Takeaways
- Verification is required by section 140; a return verified after 30 days is treated as filed on the verification date, and one not verified within the time allowed is invalid.
- Window is thirty days from e-filing date for returns from 1 August 2022 onwards.
- Six modes -- Aadhaar One-Time Password, Net Banking Electronic Verification Code, Bank Account Electronic Verification Code, Demat Account Electronic Verification Code, Digital Signature Certificate, and physical Income Tax Return Verification Form.
- Companies must use Digital Signature Certificate.
- Pre-validate bank and demat accounts at start of season -- avoids last-minute failure.
- A late verification can be taken up through a condonation request on the portal; approval is discretionary.
- Save the verification acknowledgement in the client file -- it is the proof of valid filing.
Disclaimer: This article is for general information only. It does not constitute tax / legal advice. Please consult a qualified Chartered Accountant or tax practitioner for advice specific to your circumstances. The legal position is current as of FA 2024 (No. 2) / FA 2025; subsequent amendments and CBDT notifications may modify the position.