Assessment/ITR Verification

The last step of the ITR filing process is verification. If you do not verify your ITR within 30 days of filing the return, then it means that you have not filed ITR. 

These are the several ways in which you can electronically verify your ITR:

• Digital Signature Certificate (DSC) – Along with your ITR form, attach the signature file generated from DSC management utility.
• Aadhaar OTP – Enter the Aadhaar OTP you receive in your mobile number registered with UIDAI.
• Electronic Verification Code using Prevalidated Bank Account Details, or using Prevalidated Demat Account Details – Enter the EVC received in the mobile number registered with Bank or Demat Account respectively. Validity of such EVC is 72 hours from the time of generation.

If you want to verify your tax-return electronically, you will not be required to send any documents to the Income Tax Department. If you verify your ITR using an electronic method, then you will immediately receive the confirmation from the Tax Department regarding verification. Read more about e-verifying your return here. 

E-verifying at a later time

You can also choose to e-verify at a later time. If you don’t want to e-verify the ITR, you can instead send the signed ITR-Verification through normal or speed post to “Centralized Processing Center, Income Tax Department, Bengaluru – 560500”. The ITR-V has to be posted only if you do not complete e-verification.

 If you have sent ITR-Verification via post to the Income Tax Department, they will send you an email confirming that it has been received i.e., your return stands verified. The email will be sent to the email address you have registered in your e-filing account on the Income Tax Department’s e-filing website.

Income Tax Department Processing Tax Returns

After the return is verified, either via e-verification or physically, the Income Tax Department will start processing your tax return to ensure that all the details filled by you are correct as per the Income Tax Act and also cross-check the details filled by you with other data available with it.

In order to make an income tax assessment, the Assessing Officer may serve a notice on any person who has not submitted an income tax return on time, to make the person submit the income tax return. The Officer can also ask you to produce any accounts or documents required by the Officer. Further, you may be asked to submit or verify information on certain points or matters (including a statement of all your assets and liabilities). ¹ 

Once the return is processed, the IT Department communicates the same to you via email to your registered email ID. In case any discrepancies are found, they may ask you to explain further or correct the mistakes made while filing the original ITR.

1. Section 268, Income-tax Act, 2025. [↩]