如何电子验证您的所得税申报表 | 电子验证 ITR

在所得税申报过程中，仅仅上传申报文件是不够的。上传申报表后，必须发送一份已签名的确认函（ITR-V）以验证所得税申报表，或通过其他方式验证 ITR 以完成申报流程。在完成 ITR 验证并将已签名的 ITR-V 副本送达班加罗尔中央处理中心（CPC）之前，ITR 将被视为未申报。

随着所得税流程的数字化，向班加罗尔 CPC 发送 ITR 的要求已被所得税申报表的电子验证所取代。所得税门户网站提供了多种电子验证 ITR 的选项。

如果您想知道如何验证您的所得税申报表，请阅读本文，了解验证所得税申报表的所有方法。

1. 电子验证所得税申报表的方法

成功上传所得税申报表后，下一步就是验证 ITR。一旦验证成功，所得税部门将根据《所得税法》第 143(1) 条开始处理您的申报表。

因此，在完成电子验证之前，申报表不被视为已提交，纳税人将无法获得任何退税。

如果您已经提交了 ITR，请按照以下简单的电子验证步骤进行操作：

2. 电子验证流程：

1. 使用 PAN 和密码登录所得税电子申报门户网站 https://www.incometaxindiaefiling.gov.in/home。
2. 点击“我的账户”（My Account），在下拉菜单中选择“电子验证申报表”（e-Verify Return）。
3. 系统将显示所有待验证的已提交 ITR，点击需要电子验证的 ITR 旁边的“电子验证”（e-Verify）链接。

4. 点击后，系统将要求通过以下选项生成电子验证码（EVC）以完成验证流程：
   1. 通过 Aadhaar 号码生成
   2. 通过网上银行生成 EVC
   3. 通过银行账户生成 EVC
   4. 通过证券账户（Demat Account）验证 ITR
   5. 通过银行 ATM 机生成 EVC

5. 选择所需选项后，系统将生成 EVC
6. 输入 EVC 并点击“提交”（Submit）。
7. 提交后，ITR 将显示为已申报状态。

下面我们将详细讨论每一种电子验证方法：

2.1 通过 Aadhaar 验证 ITR

要使用基于 Aadhaar 的一次性密码（OTP）验证您的 ITR，您的手机号码必须与 Aadhaar 绑定，并在印度唯一身份识别局（UIDAI）数据库中注册，同时您的 PAN 也必须与 Aadhaar 绑定。

进入“我的账户”，点击“电子验证申报表”，选择“我想生成 Aadhaar OTP 来电子验证我的申报表”选项。包含 6 位数 OTP 的短信将发送到您注册的手机号码。

在指定框中输入收到的 OTP 并点击提交。提交成功后，您的 ITR 即完成验证。请记住，基于 Aadhaar 的 OTP 仅在 30 分钟内有效。

2.2 通过网上银行验证 ITR

如果您已开通银行的网上银行功能，则可以通过该方式验证 ITR。请注意，只有部分银行支持电子验证 ITR。此外，在登录银行账户之前，请确保您尚未登录电子申报网站。您的 PAN 也必须在银行完成注册。

要使用网上银行功能验证 ITR，请登录银行网站上的个人账户。选择通常位于“税务”（Tax）选项卡下的电子验证选项。您将被重定向至所得税部门的电子申报网站。

点击“我的账户”选项卡，选择“生成 EVC”选项。一个 10 位的字母数字代码将发送到您的电子邮箱和手机号码。此代码有效期为 72 小时。现在，进入“我的账户”选项卡下的“电子验证”选项来验证您的申报表。选择“我已有 EVC”选项。

Enter the OTP that you have received on your mobile number registered with the bank. Click on 'Submit' and your ITR will be verified.

2.3 Verify ITR via Bank Account 

The income tax department allows you to e-verify your return using your bank account. This facility is available for selected banks. You can check if your bank offers you this facility.

To verify your ITR using your bank account, you must pre-validate it. Go to the profile settings in your e-filing account to pre-validate your bank account. Enter the required details such as your bank's name, account number, IFSC code, and mobile number. You are required to enter your mobile number that is there is in the bank's records.

The pre-validation will be successful only if your PAN and name matches with the bank account records. Once pre-validation of bank account is done, select 'Generate EVC' option under the 'My Account' tab. A code will be sent to you on your mobile number. Select 'e-verify' in 'My Account' tab and enter the code.

2.4 Verify Income tax-returns through demat account

If you are a demat account holder, you can use your demat account to verify your ITR. This method is similar to the bank account based ITR validation. You must pre-validate your demat account to verify your tax return. Go to profile settings and enter the required details such as mobile number, email ID, and your depository name, i.e., NSDL or CDSL. You must enter a mobile number and email ID which is linked to the demat account.

The pre-validation process is automatic and usually takes about 1-2 hours and if there is any error then it is communicated to you via email. You can use your demat account to generate EVC only after your details are validated by your depository. Go to 'Generate EVC' option and select 'Generate EVC through Demat Account number.' Enter the EVC received by you on your registered mobile number to successfully verify your ITR.

2.5 Verify Income tax return through your bank ATM

The income tax department offers the facility to generate code through selected bank ATMs. 

To generate EVC, visit your bank's ATM and swipe your ATM card. Click on the 'Pin for Income Tax filing'. An EVC will be sent to your registered mobile number. This EVC is valid for 72 hours. Log-in to your e-filing account on the income tax website.

Go to the 'e-verify returns' option. Select the ITR to verify it and select the option 'Already generated EVC through bank ATM.' Enter the EVC and your tax return will be verified.

Note: - You must remember that if you have verified your ITR using any of the electronic methods mentioned above, you are not required to send ITR-V to the income tax department.

2.6 Sending signed ITR-V/Acknowledgement receipt 

If an assessee is not well versed with the technology then earlier option of sending hard copy of ITR-V to CPC Bangalore is still available. 

If you have chosen to verify your income tax return by sending ITR-V copy to CPC Bengaluru, then it is important that your tax return is verified in 120 days of filing it, as per income tax laws.

Once your ITR-V is received by the income tax department, they will send you an email or SMS confirming the same and will start processing your ITR. Intimation of processing of your ITR will be sent later.

3. Dos and Don’ts while sending hard copy of ITR-V to CPC, Bangalore

Dos

1. The ITR-V must be sent via either ordinary post or speed post only.
2. Ensure that print-out of ITR-V is printed in black ink and is clear.
3. ITR-V to be sent to the CPC, Bengaluru must be signed in original and preferably in blue ink.
4. Bar code and numbers below it should be clearly visible.
5. There is no limit on the number of the ITR-Vs that can be sent in one envelope.
6. The print of ITR V should be on A4 size paper only.
7. Sign on ITR- V should match with your sign on PAN Card.

Don'ts

1. ITR-V sent via courier will not be accepted.
2. ITR-V is a one-page document. One should not write anything on the back of it.
3. While sending ITR-V, avoid folding it to ensure that bar code is not tampered with in the process.
4. If you are sending multiple ITR-Vs, whether original or revised, make sure to print each of them on separate page.
5. You are not required to send other document/s along with ITR-V.

Upon successful verification of ITR through either of the above mentioned option, system will generate following message:

4. Consequences of not verifying ITR

An ITR filed but not verified is treated as an invalid return by the income tax department. An invalid return would mean that you have not filed the ITR for a particular assessment year. In that case, you would be required to file the ITR again as belated return because your original one is treated as invalid.

If the filed ITR is not verified by the taxpayer within the specified timeline, then it will not be considered valid, i.e., it would mean that you have not filed your ITR. This in turn would mean that when you file your return after due date, you might have to pay a penalty as per laws.

5. Extension of time limit of e-verification of pending ITR of AY 2015-16 to 2019-20

The Central Board of Direct Taxes (“CBDT” or “Department”), issued a circular No. 3/2020 on 13^th July 2020 for all the taxpayers regarding the verification of pending ITRs. CBDT announced a one-time relaxation for the taxpayers for the verification of pending Income tax-returns for AY 2015-16 onwards. This relaxation is given for ITRs which are pending for processing and further action due to non-verification of the same by the taxpayer.

For this purpose, CBDT has opened the one time window till 30^th September 2020 to complete verification for all the income tax returns that are pending for verification for AY 2015-16 onwards. For this purpose, taxpayer may opt any one of the methods mentioned above. In case the taxpayer chooses to send the physical copy of signed ITR-V form to CPC, Bangalore, then it must reach CPC Bengaluru by 30^th September 2020.

Read complete article on relaxation scheme at: Verification of Pending ITRs AY 2015-16 to 2019-20