Deemed date of filing for e-returns: provisional ITR-V receipt governs filing unless submitted after fifteen days.

An e-Return Intermediary must receive or prepare a verified paper return, validate the Permanent Account Number, and upload the return in the prescribed format using its ERIIN. Accepted uploads generate a duly filled Form ITR-V as a provisional receipt transmitted to the intermediary, who must deliver the acknowledgement to the eligible person for submission. The provisional receipt's issue date is the deemed date of filing if the Form ITR-V is filed with the Assessing Officer within fifteen days; otherwise the actual Form ITR-V filing date will be the filing date.

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