Notification -- Directorate of Systems, CBDT, clarified that if the e-verification/lTR-V is submitted within 30 days of uploading then he return of income shall be considered as the date of furnishing the return of income otherwise the date of e-verification/ITR-V submission shall be treated as the date of furnishing the return of income and all consequences of late filing of return under the Act shall follow, as applicable.

 "2. It is clarified that: 

(i) Where the return of income is uploaded and e-verification/lTR-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. 

(ii) Where the return of income is uploaded but e-verification or ITR-V is submitted after 30 days of uploading – In such cases the date of e-verification/ITR-V submission shall be treated as the date of furnishing the return of income and all consequences of late filing of return under the Act shall follow, as applicable."

Notification No. 2 of 2024 dated 31.03.2024

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