E-Verification distinction: the administrative scheme differs from return verification, which validates ITR using Aadhaar OTP, netbanking, or DSC. E-Verification of a filed income tax return is the procedural step that validates an ITR and must be completed within the prescribed period using methods such as Aadhaar OTP, net banking, or digital signature. The E-Verification Scheme is a separate administrative construct and is not the same as the act of e-verifying an individual return.