Notification No. OS Of 2 022
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
Directorate of Systems
***
New Delhi, dated : 29.07.2022
Subject:- Reduction of time limit for verification of Income Tax Return (ITR)
from within 120 days to 30 days of transmitting the data of ITR
electronically- reg.
The Central Board of Direct Taxes (CBDT) vide Circular No. 3/2009 dated 21
05-2009 notified the new Income Tax Return (ITR) forms for Assessment Year
2009-10 and provided the facility of furnishing ITR in the following manner:
Furnishing the return in paper form
Furnishing the return electronically under digital signature
Transmitting the data in the return electronically and thereafter
submitting the verification of the return in form ITR-V to CPOC within 30
days after transmiting the data electronically
Furnishing a bar coded return in paper form.
ii.
i.
iV.
2
Further as per clarifications provided in para 9 of the said circular, the date of
transmitting the data electronically will be the date of furnishing the return if the form
ITR-V is submitted within 30 days after the date of transmitting the data
electronically. In case, form ITR-V is submitted after the above-mentioned period, it
will be deemed that the return in respect of which the form ITR-V has been filled was
never submitted and it shall be incumbent on the assessee to electronicaly re-
transmit the data and follow it up by submitting the new form ITR-V within 30 days.
Later, the CBDT extended the time-limit for fling ITR-V to 120 days from the date of
uploading the return of income. (Press Release dated 27.01.2010)
3.
The CBDT vide Notification no. 02/2012/F.No.142/27/2011-SO (TPL) dated
04.01.2012, notified the Centralised Processing of Returns Scheme, 2011 (CPR
Scheme 2011). Rule 14 of CPR Scheme 2011 delegates the power to specify the
mode, manner and time for verification of ITR-V.
4.
It has been decided that in respect of any electronic transmission of return
data on or after the date this Notification comes into effect, the time-limit for e-
verification or submission of ITR-V shall now be 30 days from the date of
transmitting/uploading the data of return of income electronically.
5.
It is clarified that where the return data is electronically transmitted before the
date on which this Notification comes into effect, the earlier time limit of 120 days
WOuld continue to apply in respect of such returns.
6.
It is further clarified:
(i)
Where ITR data is electronically transmitted and e-verified/lTR-V submitted
within 30 days of transmission of data -
in such cases the date of
ally shall be considered as the date of
transmitting the data electr
furnishing the return of income.
Where ITR data is electronically transmitted but e-verified or ITR-V
(i)
submitted beyond the time-limit of 30 days of transmission of data -
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.
Duly verified ITR-V in the prescribed format and in the prescribed manner
should be sent by speed post only to
7.
Centralised Processing Centre,
Income Tax Department,
Bengaluru
-
560500, Karnataka.
8.
The date of dispatch of Speed Post of duly verified ITR-V shall be considered
for the purpose of determination of the 30 days period, from the date of transmitting
the data of Income-tax return electronically.
8.
This Notification shall be applicable for electronically transmitted Income-tax
9 return data filed on the e-filing portal (www.incometax.gov.in). This issues by the
power conferred to the undersigned under the Rule 14 of Centralized Processing of
Returns Scheme 2011 (CPR Scheme 2011) dated 04.01.2012, notified by the CBDT
Notification No. 02/2012- F.No. 142/27/2011-SO(TPL).
10.
This notification will come into effect from 01.08.2022.
11.
Hindi version to follow.
Conda
(Govind Lal)
Director General of Income-tax(Systems)
Copy to:
i.
PS to FM/OSD to FM/PS to MoS(F)/OSDto Mos(F)
ii.
PS to Secretary (Revenue)
ii. Chairman, CBDT & All Members, CBDT
iv. All Pr.cCIT/ Pr. DGsIT
v. All Joint Secretaries/CsIT, CBDT
vi. C&AG
vi. Addl.CIT(Database cell) for uploading on the departmental website
vii. Guard File
Ramesh Krishnamurthi
ADG(S)-3, New Delhi
