E-verification deadline shortened to thirty days after electronic transmission, late verification treated as delayed filing with consequences. For returns electronically transmitted on or after the notification's effective date, taxpayers must complete e-verification or submit form ITR V within thirty days of transmission; if done within thirty days the transmission date is the date of furnishing, but if done later the verification date is treated as the furnishing date and late-filing consequences apply. Returns transmitted before the effective date remain subject to the earlier extended period. ITR V must be dispatched by speed post to the Centralised Processing Centre, and the date of dispatch is used to determine compliance with the thirty-day requirement.