Return verification procedures require e verification or signed ITR V by speed post; a 30 day rule determines furnishing date. Amendment substitutes revised ITR V and ITR Ack forms for AY 2024-25, prescribing verification methods (Aadhaar OTP, net banking, EVC or paper ITR V sent by speed post to CPC Bengaluru only), signature and submission rules, system generated metadata and barcode/QR, and a 30 day rule that treats timely ITR V submission as furnishing on the transmission date while later submission fixes the furnishing date at ITR V submission with late filing consequences.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Return verification procedures require e verification or signed ITR V by speed post; a 30 day rule determines furnishing date.
Amendment substitutes revised ITR V and ITR Ack forms for AY 2024-25, prescribing verification methods (Aadhaar OTP, net banking, EVC or paper ITR V sent by speed post to CPC Bengaluru only), signature and submission rules, system generated metadata and barcode/QR, and a 30 day rule that treats timely ITR V submission as furnishing on the transmission date while later submission fixes the furnishing date at ITR V submission with late filing consequences.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
