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    <title>One-time relaxation for Verification of tax-returns for the Assessment years 2015-16, 2016-17, 2017-18, 2018-19 and 2019-20 which are pending due to non-filing of ITR-V form and processing of such returns</title>
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    <description>One-time relaxation permits electronically uploaded returns for assessment years 2015-16 to 2019-20 that remained unverified due to non-filing of ITR-V to be verified by sending a signed ITR-V by speed post or by EVC/OTP modes (Aadhaar OTP, net-banking, EVC via bank account, demat account, or ATM) by 30.09.2020; exclusions apply where other statutory measures were taken. Such regularized returns shall be processed and intimation issued by 31.12.2020, with refund interest governed by the applicable interest provision; failure to regularize may attract consequences for non-filing/unverified returns.</description>
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      <description>One-time relaxation permits electronically uploaded returns for assessment years 2015-16 to 2019-20 that remained unverified due to non-filing of ITR-V to be verified by sending a signed ITR-V by speed post or by EVC/OTP modes (Aadhaar OTP, net-banking, EVC via bank account, demat account, or ATM) by 30.09.2020; exclusions apply where other statutory measures were taken. Such regularized returns shall be processed and intimation issued by 31.12.2020, with refund interest governed by the applicable interest provision; failure to regularize may attract consequences for non-filing/unverified returns.</description>
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