Discard unverified ITR allows refiling, but a late fresh return attracts belated-return consequences and penalties. Taxpayers may electronically discard an unverified return filed under 139(1), 139(4) or 139(5) and file a fresh return; however, if the subsequent return is filed after the statutory due date it will be treated as a belated return and attract late-filing consequences, including applicable penalty provisions. Taxpayers should check the filing due date before discarding an unverified return.