Steps taken by itd
This query is : Resolved
08 February 2016
Respectable Experts,
What are the steps taken by Itd if returns are efiled but itr v not sent to CPC ?
08 February 2016
The department has already launched EVC system for online filed return where ITR-V is not required to be sent to CPC.
08 February 2016
Respectable Gayal Sir,
08 February 2016
Respectable Goyal Sir,
My question is if taxpayer's annual taxable income be above 5 lacs and he files his return online but doesn't send itr v within prescribed time.In this regard what step would be taken by Itd ? Please guide me.
25 July 2025
Good question! Here’s what happens if a taxpayer files the return **online but doesn’t send the signed ITR-V to CPC within the prescribed time** (usually 120 days from e-filing):
---
### Steps Taken by Income Tax Department (ITD) if ITR-V Not Received:
1. **Return Treated as ‘Defective’**
The return will be treated as **‘defective’** under section 139(9) because verification (by sending signed ITR-V or e-verification) is mandatory.
2. **Defective Return Notice**
The ITD issues a **notice to the taxpayer to rectify the defect** within 15 days of receipt of the notice.
3. **No Response / Failure to Comply**
If the taxpayer **fails to send the signed ITR-V or e-verify** within the stipulated time mentioned in the notice, the return will be **treated as invalid and not filed.**
4. **Consequences**:
* The return will be **disregarded**, meaning no assessment can be made based on that return.
* The taxpayer may be liable for **penalty** or **interest** if taxes are unpaid.
* The taxpayer would have to file a **fresh return** (subject to limitation period under section 139(1)).
5. **Alternative (EVC / Aadhaar OTP)**
If the taxpayer uses **EVC (Electronic Verification Code)** or Aadhaar OTP verification at the time of filing, then sending ITR-V is not required, and the return is considered verified immediately.
---
### Summary:
* **Without sending signed ITR-V or e-verification, the online-filed return is not complete.**
* The department will send notice and treat the return as defective if no action is taken.
* Eventually, the return is invalidated if the defect is not cured.
---
If you want, I can also share the exact sections and circulars applicable to this process. Would you like that?
---
### Steps Taken by Income Tax Department (ITD) if ITR-V Not Received:
1. **Return Treated as ‘Defective’**
The return will be treated as **‘defective’** under section 139(9) because verification (by sending signed ITR-V or e-verification) is mandatory.
2. **Defective Return Notice**
The ITD issues a **notice to the taxpayer to rectify the defect** within 15 days of receipt of the notice.
3. **No Response / Failure to Comply**
If the taxpayer **fails to send the signed ITR-V or e-verify** within the stipulated time mentioned in the notice, the return will be **treated as invalid and not filed.**
4. **Consequences**:
* The return will be **disregarded**, meaning no assessment can be made based on that return.
* The taxpayer may be liable for **penalty** or **interest** if taxes are unpaid.
* The taxpayer would have to file a **fresh return** (subject to limitation period under section 139(1)).
5. **Alternative (EVC / Aadhaar OTP)**
If the taxpayer uses **EVC (Electronic Verification Code)** or Aadhaar OTP verification at the time of filing, then sending ITR-V is not required, and the return is considered verified immediately.
---
### Summary:
* **Without sending signed ITR-V or e-verification, the online-filed return is not complete.**
* The department will send notice and treat the return as defective if no action is taken.
* Eventually, the return is invalidated if the defect is not cured.
---
If you want, I can also share the exact sections and circulars applicable to this process. Would you like that?
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