[FAQs] Income Tax Returns (ITR) – Password Reset | Verification | E-Filing FAQs

If you do not have access to a mobile number registered with the e-filing portal or a mobile number linked with Aadhaar, you can reset your password using a valid DSC. A taxpayer can reset the password even if the DSC is not registered on the portal. However, the DSC should be linked to the taxpayer’s PAN. Alternatively, you can also log in directly using the Net Banking facility.

If these options are also unavailable, you can send a request to efilingwebmanager@incometax.gov.in. You must attach and share the following details in the request email:

• • • A scanned copy of the taxpayer’s PAN 

• • • A scanned PDF copy of identity proof (such as passport, voter identity card, driving license, Aadhaar card, or bank passbook with photo) 

• • • Scanned PDF copy of address proof (such as passport, voter identity card, driving license, Aadhaar card, or bank passbook with photo) 

• • • A written letter requesting the password with valid reasons. 

Attach the documents in ZIP format only; otherwise, your request will not be processed. All documents must be self-attested by the taxpayer. The request for password reset must come from the assessee’s registered email ID in the e-filing profile. Once the documents are validated, the reset password link will be sent to the email ID from which the request was received. 

The filing of income tax returns must be electronic, either online or using the offline utility provided by the Income Tax Department. However, individuals aged 80 or above who are submitting returns in ITR-1 or ITR-4 have the option to file in paper mode. 

If the return of income is filed through electronic mode, then the assessee has the following options:

(a) E-filing using a Digital Signature (DSC)

(b) E-filing without a Digital Signature or

(c) E-filing through Aadhaar OTP

(d) E-filing under Electronic Verification Code (EVC).

If the return of income is filed using a DSC, Aadhaar OTP or under EVC, then there is no requirement to send the signed copy, ITR-V (i.e., acknowledgement of return filed electronically) to Bengaluru CPC. However, where the return is filed without DSC, Aadhaar OTP or EVC, the assessee shall send the signed copy of ITR V to the following address either by ordinary post or by speed post only:

“Income Tax Department – Centralised Processing Centre, Income-tax Department, Bengaluru -560500”

The time limit for e-verification or submission of ITR-V is 30 days from the date of filing of the return of income electronically [1]. If the return of income is not verified within 30 days from the date of uploading or by the due date for filing the return as specified in the IT Act, whichever is later, the return will be considered invalid due to non-verification [2]. It should be noted that if the return is filed before the due date but the return is verified after the expiry of 30 days, which falls after the due date for filing the return of income, the return shall be considered to be a belated return of income.

For instance, you upload your income tax return on 1st July, 2025. You’re required to verify it within 30 days, which means by 31st July 2025. However, you can verify it until 31st December, 2025, which is the due date for filing a belated return. If you verify it after 15th September [3] but before 31st December, your return will be treated as a belated return.

If you do not verify or submit the ITR-V by 31st December, 2025, which is the final verification date for the Assessment Year 2025-26, the return will be treated as invalid due to non-verification.

However, if you have a valid reason or a reasonable cause that prevented you from verifying the return, you can request the condonation of the delay by providing an appropriate explanation for the delay. However, the return will be verified and treated as valid only if the Income-tax Department approves the condonation request.

The CBDT [4] has specified the guidelines for the ITR verification as follows:

(a) The date of uploading the ITR will be considered as the date of furnishing the return of income if e-verification/ITR-V of such return of income is submitted within 30 days of uploading.

(b) The date of e-verification/ITR-V submission shall be treated as the date of furnishing the return of income if the e-verification/ITR-V is submitted 30 days after uploading the return. Accordingly, all the consequences of the late filing of returns under the Income-tax Act shall follow.

Example The due date for filing the ITR is 15th September, 2025. Mr. X filed his ITR on 5th September, 2025, and verified it on 2nd October, 2025, within 30 days of filing. Thus, the ITR filing date for Mr. X would be 5th September, 2025. However, if he verifies the ITR on 10th October, 2025, beyond the 30-day period, the verification date, 10th October, 2025, will be considered the filing date. In this case, the return will be treated as a belated return and consequences related to the furnishing of a belated return shall apply.

Previously, the date of dispatch of the speed post containing the duly verified ITR-V was used to determine the 30-day time limit. However, effective from 1st April 2024, the date on which the duly verified ITR-V is received at the CPC will be considered for determining the 30-day period from the date of uploading the ITR [5]. Therefore, in this case, the ITR will not be considered as duly verified within the 30-day period.

Yes, the taxpayer can discard an ITR if he does not want to verify it so that the department cannot consider it for processing. Once a taxpayer discards an ITR, it is treated as never filed by him. The taxpayer can find the Discard option on the e-filing portal.

“www.incometax.gov.in → Login → e-File → Income Tax Return → E-Verify ITR → Discard”

This option is visible only against ITRs that have been pending verification. You cannot discard an ITR that has been verified.

A. Income Exceeding the Threshold Limit

If the income of an individual or HUF (resident or non-resident), before claiming the following deductions or exemptions, exceeds the maximum exemption limit, then filing a return is mandatory:

(a) Exemption under Section 10(38)

(b) Deduction under Section 10A,10B,10BA

(c) Exemption under section 54, 54B, 54D, 54EC, 54F, 54G, 54GA or 54GB

(d) Deduction under Section 80C to 80U

B. Assets Outside India

An Individual (resident and ordinary resident in India) shall file his return of income, even if his income does not exceed the maximum exemption limit, if he:

(a) Holds, as a beneficial owner or otherwise, any asset (including any financial interest in any entity) located outside India

(b) Has signing authority in any account located outside India and

(c) Is a beneficiary of any asset (including any financial interest in any entity) located outside India.

C. Seventh Proviso to Section 139(1)

Filing of return of income is mandatory irrespective of gross total income if the assessee’s case is covered under the seventh proviso to Section 139(1). This provision requires every person who is otherwise not required to file the return due to the reason that his income does not exceed the maximum exemption limit to file the return of income if during the previous year:

(a) He has deposited more than Rs. 1 crore in one or more current accounts maintained with a bank or a cooperative bank

(b) He has incurred more than Rs. 2 lakh for himself or any other person for travel to a foreign country or

(c) He has incurred more than Rs. 1 lakh towards the payment of the electricity bill

(d) If total sales, turnover, or gross receipts of the business exceed Rs. 60 lakhs during the previous year

(e) If the total gross receipt in the profession exceeds Rs. 10 lakhs during the previous year

(f) If the total tax deducted and collected during the previous year is Rs. 25,000 or more. The threshold limit shall be Rs. 50,000 in case of a resident individual of the age of 60 years or more, or

(g) If the aggregate deposit in one or more savings bank accounts of the person is Rs. 50 lakh or more during the previous year.

Note: The situations mentioned in points (d) to (g) have been notified by the CBDT via Notification No. 37/2022, dated 21-04-2022.

Read More Return of Income on Taxmann.com/Practice

If a non-resident person has income that is taxable in India, the filing of an Income-tax return shall be done in accordance with the provisions applicable in the case of the corresponding resident assessee. However, suppose a firm is deemed a fiscally transparent entity according to the provisions of the DTAA signed between India and a foreign country (in which such firm is a resident). In that case, the return shall be filed in accordance with the status of the partner in that firm.

Read More Filing of Income-tax Return by Non-residents on Taxmann.com/Practice

Non-resident assessees in the following circumstances shall not be required to file the return of income with respect to their income taxable in India, provided the payer has withheld taxes from the payment of such income.

A. Non-resident Indian

Where the total income of a non-resident Indian consists of the following incomes, no return is required to be furnished if tax has been deducted from such income:

(a) Investment income from a foreign exchange asset (i.e., shares or debentures of an Indian co., etc.)

(b) Long-term capital gains from such foreign exchange assets.

B. Non-resident Sportsperson

No return is required to be furnished by a non-resident and non-citizen sports person, including an athlete, if his income consists of the following income and tax has been deducted therefrom:

(a) Income from participation in any game or sport in India (other than the winnings from lotteries, etc., as referred to under Section 115BB)

(b) Advertisement Income

(c) Income from the contribution of articles relating to any game or sport in India in any newspapers, journals or magazines.

C. Non-resident Sports Association

No return is required to be furnished by a non-resident sports association or institution if its income consists of any amount guaranteed to be paid or payable in relation to any game or sport played in India (other than the winnings from lotteries, etc., as referred under Section 115BB) and tax has been deducted therefrom.

D. Non-resident Entertainer

Non-resident and non-citizen entertainers are not required to furnish a return if their income consists of any income received or receivable from their performance in India, and tax has been deducted therefrom.

E. Non-residents Having Specified Income

No return is required to be furnished by a non-resident person (including a non-resident foreign company) if its total income consists of the following incomes and tax has been deducted therefrom:

(a) Interest on bonds, as referred to in Section 115AC, issued by an Indian company under the following schemes and purchased in foreign currency:

• • • • Foreign Currency Exchangeable Bonds Scheme, 2008
      • Foreign Currency Convertible Bonds and Ordinary Shares (Through Depository Receipt Mechanism) Scheme, 1993
      • Depository Receipts Scheme, 2014

(b) Dividend on GDRs as referred to in Section 115AC

(c) Dividend income

(d) Interest received from the Government or an Indian concern on monies borrowed or debt incurred by the Government or an Indian concern in foreign currency

(e) Interest received from an Infrastructure Debt Fund, as referred to in Section 10(47)

(f) Interest on borrowings in foreign currency or monies borrowed by way of Rupee Denominated Bonds, as referred to in Section 194LC

(g) Interest on the investment made by FII or QFI in a Rupee-Denominated Bond of an Indian company or Government security, as referred to in Section 194LD

(h) Distributed income being interest received or receivable from a Special Purpose Vehicle as referred to in Section 194LBA(2)

(i) Income from units purchased in foreign currency of a mutual fund, as specified in Section 10(23D)

(j) Royalty or fees for technical services [other than those referred to in section 44DA(1)] received from the Government or an Indian concern in a situation as referred to in Section 115A(1)(b).

If the income of a non-resident is covered under clause (c) to (j) as referred above, he shall be exempt from the filing of a return of income, provided the tax has been deducted from such income at a rate not less than the rate prescribed under the relevant provisions.

F. A Foreign Company Whose POEM is in India

A foreign company is said to be a resident in India if its place of effective management (POEM) is in India. However, no return is required to be filed by a foreign company if its total income consists of only the following incomes and tax has been deducted therefrom at a rate not less than the rate prescribed under the relevant provisions:

(a) Dividend Income

(b) Interest received from the Government or an Indian concern on monies borrowed or debt incurred by the Government or an Indian concern in foreign currency

(c) Interest received from an Infrastructure Debt Fund, as referred to in Section 10(47)

(d) Interest on borrowings in foreign currency or monies borrowed by way of Rupee Denominated Bonds, as referred to in Section 194LC

(e) Interest on the investment made by FII or QFI in a Rupee-Denominated Bond of an Indian company or Government Security, as referred to in Section 194LD

(f) Distributed income being interest received or receivable from a Special Purpose Vehicle as referred to in Section 194LBA(2)

(g) Income from units purchased in foreign currency of a mutual fund, as specified in Section 10(23D).

This relaxation from filing a return of income is available even if a foreign company is deemed a resident of India.

G. Non-residents Having Income From An Investment Fund Located in IFSC

Section 194LBB provides that where any income, other than business income, is distributed to unit holders (whether resident or non-resident) in respect of units of the Investment Fund, tax shall be deducted therefrom at the applicable rates. Consequently, the deductee is required to furnish his return of income according to Section 139 of the Act.

The CBDT has exempted [6] non-resident (and a foreign company) deductees from the requirement of filing an Income-tax return. This exemption is subject to the fulfilment of the following conditions:

(a) The non-resident has earned income from an Investment Fund set up in an International Financial Services Centre (IFSC) located in India

(b) This income is the only income of such non-residents that is taxable in India

(c) Tax due on such income has been deducted and deposited to the credit of the Central Government in accordance with section 194LBB

(d) He has not been issued a notice to file the return of income under Section 142(1), Section 148, Section 153A, or Section 153C

H. Non-resident or Foreign Co. Having Income From Investment in a Specified Fund

The CBDT has exempted [7] non-resident or foreign co. from the requirement of filing of Income-tax returns. This exemption is subject to the fulfilment of the following conditions:

(a) The assessee (i.e., a non-resident or a foreign company) has earned income in India from the investment made in Category III AIF, which fulfils the conditions of being a specified fund as referred to under Section 10(4D)

(b) The assessee does not earn any income in India other than the income from investment in the aforesaid AIFs during the previous year

(c) Income-tax due on such income has been deducted at source and remitted to the Central Government by such AIF at the rates specified in Section 194LBB and

(d) The assessee has furnished the following details and documents to the AIF:

• • • • • Name, email id and contact number
        • Address in the country or specified territory of which he is a resident
        • A declaration that he is a resident of a country or specified territory outside India and
        • Tax Identification Number allotted in his home country, and if such a number is not available, then a unique number on the basis of which the Government of his home country identifies him.

(e) The assessee has not been issued a notice to file a return of income under Section 142(1), Section 148, Section 153A, or Section 153C for the relevant assessment year.

I. Eligible Foreign Investor

The CBDT has exempted [8] a non-resident, being an eligible foreign investor, from the requirement of filing an Income-tax return. This exemption is subject to the fulfilment of the following conditions:

(a) He operates in accordance with SEBI’s circular [9]

(b) He has made transactions only in the capital asset referred to in Section 47(viiab), which are listed on a recognised stock exchange located in any IFSC

(c) The consideration for transfer of the aforesaid capital asset should be paid or payable in foreign currency

(d) He does not earn any income in India other than the income from the transfer of the aforesaid capital assets and

(e) He has furnished the following details and documents to the stockbroker through whom the transaction is made:

• • • • Name, email id and contact number
      • Address in the country or specified territory of which he is a resident
      • A declaration that he is a resident of a country or specified territory outside India and
      • Tax Identification Number allotted in his home country, or if such a number is not available, then a unique number, based on which the Government of his home country identifies him.

(f) He has not been issued a notice to file a return of income under Section 142(1), Section 148, Section 153A, or Section 153C for the relevant assessment year.

Read More Filing of Income-tax Return by Non-residents on Taxmann.com/Practice

With effect from Assessment Year 2019-20, besides specifying the residential status, the assessee is required to provide additional information about his residential status, i.e., the number of days of stay in India, the jurisdiction of his residence, and the tax identification number in case he is a non-resident.

In some countries, Taxpayer Identification Numbers (TINs) are given as identification numbers used for tax compliance and to assess taxpayers by revenue tax authorities.

The CBDT has clarified [10] that where a TIN has not been allotted to a non-resident person by his resident country, the non-resident can mention his passport number instead of TIN

Read More Filing of Income-tax Return by Non-residents on Taxmann.com/Practice

Yes, filing an Income tax return is mandatory as total income before claiming capital gain exemption under Sections 54, 54B, 54EC, 54F, 54G, 54GA, and 54GB exceeds the maximum amount not chargeable to tax. Section 139 mandates the filing of returns where the assessee’s total income exceeds the maximum exemption limit before claiming the capital gain exemption.

Read More Return of Income by Non-residents on Taxmann.com/Practice

Mobile number and email ID are mandatory fields for creating an account at the e-filing portal. The e-filing portal requires a new user to verify their mobile number and email by submitting the One-time Password (OTP) sent to such mobile number and email ID. However, you do not need an Indian mobile number; you can also register with a mobile number from a foreign country. The department will send an OTP to the primary mobile number and primary email ID, which you need to enter to create an account at the portal.

After the return filing, if the assessee discovers any omission or wrong statement and finds it necessary to correct it, he can file a revised return. However, this option to file the revised return is not available if the reason is other than omission or wrong statement. A change in the method of accounting is not an omission or wrong statement. Thus, the method of accounting cannot be changed by filing a revised return.

Yes, you can file the revised return in a different form. The IT Act does not prohibit the filing of a revised return in a new form.

You cannot submit a rectification request if the Income Tax Department has not processed your previous request, and you must wait for the processing of the previous rectification request before filing a new request.

Filing of the return of income is governed by Section 139 only. A person is not required to file a return of income if their case does not fall under any of the criteria mentioned in Section 139 (Refer to FAQ 45). There is no such requirement that furnishing of a return is mandatory if a person has entered into a financial transaction reported in SFT.

If a return has been declared invalid, it shall be deemed that no return has been filed by the taxpayer. In such a case, a new return can be furnished if the time limit for furnishing the original/belated return has not yet expired. If the time limit for furnishing the return has expired, you cannot file the return for such an assessment year. In that situation, the Assessing Officer can proceed to make the best judgment assessment under Section 144. Alternatively, you may approach the CBDT to condone the delay in filing the return.

The requirement to file a return of income is governed solely by Section 139 of the Income Tax Act. You are not required to file a return just because a financial transaction has been reported in the SFT, unless your case falls under the criteria specified in Section 139. Therefore, it is not mandatory to file a return based solely on the reporting of a financial transaction in the SFT.

If your return has been declared invalid, it is considered as though no return has been filed. In this case, you can submit a new return if the deadline for filing the original or belated return has not passed. If the deadline has already passed, you cannot file the return for that assessment year. The Assessing Officer can then make a best judgment assessment under Section 144. Alternatively, you can approach the Central Board of Direct Taxes (CBDT) to request a condonation for the delay in filing your return.