Verification time limit: return uploaded and e verified within thirty days is treated as furnished; late verification treated as late filing. Where an ITR is uploaded and e verification/ITR V is completed within thirty days, the upload date is the date of furnishing; if verification occurs after thirty days, the verification date is the date of furnishing and late filing consequences apply. A duly verified ITR V must be sent to the Centralised Processing Centre, Bengaluru, and the CPC receipt date counts for the thirty day determination. Returns not verified within thirty days of uploading or by the statutory due date, whichever is later, shall be treated as invalid due to non verification.
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.
Verification time limit: return uploaded and e verified within thirty days is treated as furnished; late verification treated as late filing.
Where an ITR is uploaded and e verification/ITR V is completed within thirty days, the upload date is the date of furnishing; if verification occurs after thirty days, the verification date is the date of furnishing and late filing consequences apply. A duly verified ITR V must be sent to the Centralised Processing Centre, Bengaluru, and the CPC receipt date counts for the thirty day determination. Returns not verified within thirty days of uploading or by the statutory due date, whichever is later, shall be treated as invalid due to non verification.
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