1. What are the methods of verification of return?

Verification can be done either manually or through e-verification modes. The different methods of e-verification are through:

• Digital Signature Certificate
• Aadhaar OTP
• EVC through Bank account/Net banking
• EVC through Demat account
• EVC through Bank ATM

(To exercise the options of verification through bank, mobile number/e-mail ID should be linked with the bank account. Similarly, to exercise the option of verification using Aadhaar OTP, PAN, Aadhaar and Mobile should be linked.)

2. I’m unable to use any of the e-verification options as I’m residing outside India, what can I do?

In case, where any of the e-verification options cannot be used, manual verification can be done. To verify manually, ITR V – the acknowledgement document that will be generated after the ITR is filed should be printed, signed and sent to CPC, Bangalore.

While verifying manually, it is advisable to have receipts of post as documentary evidence.

3. What is the last date within which the returns have to be verified?

For returns filed before 31st July, 2022, verification should be done within 120 days from the date of filing ITR.

For returns filed from 1st August, 2022 onwards, verification should be done within 30 days from the date of filing ITR.

4. I missed to verify the returns within 120/30 days, what are the consequences?

If returns are not verified within 120/30 days’ timeframe, then there is an option to file condonation request for delay in verification. The IT department may accept or reject the request.

If ITR is not verified, then it is as good as income tax return is not filed and the consequences of not filing ITR shall apply.