ITR E-Verification: CBDT issued  Corrigendum to Notification No. 02 of 2024 dated 31.03.2024

 

1. Where the ITR is uploaded and e-verification/ITR-V is submitted within 30 days of uploading:*

In such cases the date of uploading the return of income shall be considered as the date of furnishing the return of income.

2. Where the ITR is uploaded but e-verification is not done or ITR-V is not manually verified within 30 days of uploading or due date of filing ITR, whichever is earlier:*

The Return filed will be treated as Invalid.

If due date has expired,* then the scenario would be of Belated ITR Filing and all consequences of late filing of return under the Act shall follow, as applicable.

3. Also any *ITR Filed after due date (Belated or Revised)* is required to be E-verfied within
30 Days. Else same will be treated as invalid.

The copy of the order is as under:

corrigendum-notification-no-2-2024_842024163747365 2