Notice for Non-filing of Income Tax Return: Submit Response on E-Compliance Portal

If you miss the due date for filing an income tax return, you will receive a notice from the IT Department. The Due Date to file Original Income Tax Return under Sec 139(1) is 31st July from the end of the financial year if tax audit is not applicable. However, the due date is 30th September from the end of the financial year if the tax audit is applicable. Additionally, the Due Date to file a Belated Return under Sec 139(4) or Revised Return under Sec 139(5) is 31st March i.e. one year from the end of the financial year. If the ITR has not been filed within the Due Date, then the Income Tax Department would send out emails and SMS to the Non-Filers. For FY 2018-19 (AY 2019-20), ITD sent SMS to multiple taxpayers for not filing ITR.

For example, here is a snapshot of SMS sent to taxpayers for not filing Income Tax Return:

Under the Non-Filers Monitoring System (NMS), the Income Tax Department captures information relating to the financial transactions of the taxpayers through the information reported under AIR (Annual Information Return), CIB (Central Information Branch) data or TDS/TCS Returns. Hence, on the basis of this information, the ITD issues notice to the non-filers of ITR with potential tax liability.

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Annual Information Return (AIR)

Annual Information Return is a return submitted by specified entities to the income tax department. This is to report the ‘high valued transactions’ of Individuals and HUFs. For example:

  • AIR-001: Cash deposits of Rs. 10,00,000 or more in a year in a savings bank account
  • AIR-002: Credit Card Bills of Rs. 2,00,000 or more
  • AIR-003: Mutual Fund Investment of Rs. 2,00,000 or more
  • AIR-004: Investment in Bonds or Debenture of Rs. 5,00,000 or more
  • AIR-005: Investment in shares of Rs. 1,00,000 or more
  • AIR-006: Purchase of Immovable Property valued at Rs. 30,00,000 or more
  • AIR-007: Investment in RBI Bond of Rs. 5,00,000 or more

Therefore, in the case of taxpayers who have not filed their Income Tax Return and have significant financial transactions reflecting on the e-Compliance Portal, the ITD has taken the following actions:

  1. Sent SMS for Non-Filing of Income Tax Return
  2. Raised query to confirm the information on e-Compliance Portal

Action to be taken for Income Tax Non-Filing Notice

Taxpayer who has received a notice for non-filing of the Income tax return through an SMS should take the following actions:

  1. File Income Tax Return or Submit Response

    a. Login to your account on incometaxindiaefiling.gov.in
    b. Go to Compliance > Compliance Portal
    c. Click on e-Campaign
    d. Under e-Campaign – Non-Filing of Return, click on Financial Year
    e. Under e-Campaign – Response on Filing of Income Tax Return, click on Financial Year
    f. Select Response from the dropdown, select Reason and Mode of filing.
    g. Enter Date, Acknowledgement Number and Remarks
    Click on Submit.

  2. Next, you will need to confirm the information provided.

    a. Login to your account on incometaxindiaefiling.gov.in
    b. Go to Compliance > Compliance Portal
    c. Click on e-Campaign
    d. Under e-Campaign – Non-Filing of Return, click on Financial Year
    e. Under e-Campaign – Information Confirmation, click on Financial Year
    f. Click on the tab, select the transaction and choose the correct option to validate the information.

FAQs

What is the due date for filing Late/Belated ITR?

The Due Date to file a Belated Return under Sec 139(4) or Revised Return under Sec 139(5) is 31st March i.e. one year from the end of the financial year.

Which Form do I need to submit for AIR notice?

AIR can be furnished through Form 61A (Part B) in a digitized form in a CD/Floppy. While Form 61A (Part A) in a paper format duly signed.

What is STT?

Securities Transaction Tax (STT) is a type of financial transaction tax that is similar to Tax Collected at Source (TCS). Therefore, STT is a direct tax levied on every purchase and sale of securities that are listed on the recognized stock exchanges in India. 

Form 26QD : TDS on Contractual and Professional Payments

The CBDT had announced that Individuals/HUFs making contractual or professional payments need to deducted TDS under section 194M from FY 2019-20 (1st Septemeber, 2019). TDS is deducted at 5% if the paid amount exceeds INR 50,00,000 and TDS Return for the same needs to be filed in Form 26QD. The payee gets Form 16D as proof of TDS Deduction.

Let us take an example: A person has made paid a professional INR 55 Lakh on July 20th in the Financial Year. Hence, the tax deducted by the person must be deposited with the central government on or before August 30. Therefore, the person must also issue the TDS certificate (Form 16D) by September 15.

Steps to Fill Form 26QD

  1. Visit the Income Tax e-Filing portal

    Click on the “e-Pay Tax | Challans” option under the Quick Links section.

  2. Click on the “Continue to NSDL Website” option.

    A pop-up message will appear on the screen.

  3. Click on the “Proceed

    Click on the “proceed” option under the Form 26QD section.

  4. Fill up the form with the required details like Tenant, Landlord, TDS, Property etc.

    Click on the “Submit” option to complete the process.

Details Required in Form 26QD

  • PAN of Deductor/Payer
  • PAN of Deductee/Payee
  • Nature of payment (work in pursuance of a contract/commission/brokerage or fees for professional services)
  • Date of contract/agreement
  • Amount paid
  • Number of the certificate under section 197 issued by the Assessing Officer for non-deduction or lower deduction
  • Date of credit
  • The rate of TDS
  • Details of payment of TDS
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FAQs

What is the due date to file Form 26QD?

Form 26QD has to be filed by the 30th of next month of the deduction of the TDS. For example, the TDS of October has to be deposited by the 30th of November of the same year. TDS of November has to be deposited by 30th of the December and not 31st of December.

What is the penalty for late deposit?

Interest @1% is levied if there is a delay in the deduction of TDS. Similarly, 1.5% interest is levied if there is a delay in the deposition of the TDS. Moreover, a late fee of INR 200 per day has to be paid for the late filing of Form 26QD. This penalty cannot be more than the TDS amount.

When will I receive Form 16D?

Form 16D will be given to the payee within 15 days from the date of filing of Form 26QD. It will be provided by the payer/deductor.

How can taxpayers Track their High-Value Transactions?

You can use your Form 26AS to see if you have any transactions flagged as “High-Value Transactions”. Entities such as Banks and other Financial Institutes are responsible to furnish certain transaction details through Form 61A (Annual Information Return). With an aim to curb black money and to track high-value transactions, the government has implemented new reporting guidelines. Therefore, “High-value transactions” of Individuals and Businesses are monitored u/s 285BA of The Income Tax Act.

Form 26AS as an 'Annual Information Statement' from 1st June 2020 will include Property and Share Transaction details
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Form 26AS as an 'Annual Information Statement' from 1st June 2020 will include Property and Share Transaction details

Steps to track High Value Transactions

  1. Log in to the Income Tax e-Filing Portal

    Visit the Income Tax e-Filing portal and login using valid credentials.

  2. Click on “My accounts

    Select View Form 26AS (Tax credit) Option

  3. View Tax Credit Statement

    Click on the option to proceed which will redirect you to the TRACES portal.

  4. Agree usage and acceptance of form 16

    Click on the checkbox and then proceed.

  5. Option to view the form

    Now you can click on the option to view the annual information statement.

  6. Enter the required details

    Enter the assessment year and choose the type of file you wish to download. The downloaded file will be password protected and the password is your Birth date.

  7. Lastly, you can look at Part E

    It has the details of AIR Transaction in the downloaded file.

FAQs

What is File Validation Utility (FVU)?

FVU created by NSDL is a program to verify the format of AIR submitted by filers and to measure its accuracy. FVU will accept AIR submissions only if it is error-free. If there are any errors in the details an error code and error description and details about the error will be displayed. You can resubmit your form after correcting the errors. If there remains no error in filing AIR then the “File Validation Successful” message pops up.

How does the Income Tax Department (ITD) come to know about my “High valued Transactions”?

Well, If any Individual/Business makes a Financial Transaction which can be considered as “High valued Transactions”. Then the Bank and other Financial Institutes have to report the transaction with the registered PAN of that Person. Hence, ITD can come to know about your “High valued Transactions”

What are the Forms required for AIR?

AIR can be furnished through Form 61A (Part B) in a digitized form in a CD/Floppy. While Form 61A (Part A) in a paper format duly signed.

e-Verify ITR using HDFC Net Banking

Completed e-Filing? Well, the process doesn’t end there. e-Verification is compulsory after e-filing. e-Verification should happen within 120 days of e-filing your ITR. Because ITR is only processed once it is e-verified by a taxpayer. You can e-verify ITR using your bank account. In this article, we will take a look at how to e-verify ITR using HDFC net banking services.

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e-Filing helps you file your income tax return quickly over the internet. And e-Verification is quicker and less tedious than sending your signed ITR-V to CPC, Banglore.

The due date to e-Verify the returned filed in the previous Assessment Years - 2015-16, 2016-17, 2017-18, 2018-19 and 2019-20 has been extended to the 30th September 2020
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Steps to e-Verify ITR using HDFC Net Banking

  1. Log into your HDFC net banking portal.

    By going to HDFC Site.

  2. Select “Request” option

    Select the Request option from the column on the left.

  3. Click on “Income tax e-filing

    Choose the Income Tax E-Filing option located on the left column of the page.

  4. Enter the required details

    Fill in your Name, Account Number, and PAN. Click on the checkbox. Then, Click on “Continue

  5. You will be redirected to the Income Tax e-filing portal.

    From the top bar select “My accounts > e-Verify ITR

  6. Click on “e-Verify“.

    A pop up will be displayed asking for your confirmation.

  7. Click on “Continue“.

    ITR will be e-verified.

  8. Download the acknowledgement attachment

    Your return is now successfully e-verified.

Track Your ITR Status
Check your Income Tax Return Status using the PAN and Acknowledgment number - which is allocated by the Income Tax Department after filing your ITR.
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Track Your ITR Status
Check your Income Tax Return Status using the PAN and Acknowledgment number - which is allocated by the Income Tax Department after filing your ITR.
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FAQs

Is e-Verification of my ITR compulsory?

Indeed. Just filing your return doesn’t end the process. e-Verification after filing is compulsory. e-Verification has to happen within 120 days of e-filing.

I don’t have HDFC bank account how can I e-Verify?

If you don’t have an HDFC bank account you can use other bank accounts like HDFC, SBI, Kotak, ICICI, etc. A list of all the bank accounts is given on the Income-tax e-filing portal. Moreover, you can also e-Verify using  
– Aadhar OTP,
– Net banking,
– Bank account
– Demat account or
– DSC

What are the ways to e-Verify?

You can e-Verify your returns using
Aadhar OTP,
Net banking,
Bank account,
Demat account or
DSC.

What are the benefits of e-Verification?

First of all, by doing the e-Verification tax filer will not have to sign and submit the documents to the CPC office in Bangalore. Moreover, your returns will complete the procedure faster than compared to other means.

e-Verify ITR using SBI Net Banking

Completed e-filing? Well, the process doesn’t end there. e-Verification is compulsory after e-filing. e-Verification should happen within 120 days of e-filing your ITR. Because ITR is only processed once it is e-verified by a taxpayer. You can e-verify ITR using SBI net banking services.

ITR e-Verification
An expert assisted Income Tax Return(ITR) e-verification for Individuals and HUFs.
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ITR e-Verification
An expert assisted Income Tax Return(ITR) e-verification for Individuals and HUFs.
[Rated 4.8 stars by customers like you]

e-filing helps you file your income tax return quickly over the internet. And e-Verification is quicker and less tedious than sending your signed ITR-V to CPC, Banglore.

The due date to e-Verify the returned filed in the previous Assessment Years - 2015-16, 2016-17, 2017-18, 2018-19 and 2019-20 has been extended to the 30th September 2020
Tip
The due date to e-Verify the returned filed in the previous Assessment Years - 2015-16, 2016-17, 2017-18, 2018-19 and 2019-20 has been extended to the 30th September 2020

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Steps to e-Verify ITR using SBI Net Banking

  1. Go to SBI Bank Site

    Log in to your SBI net banking portal.

  2. Navigate to Direct Taxes

    Select “e-Tax > Direct Taxes” from the top bar.

  3. Click on the Login option

    Select “Log in to e-filing/e-Verify” from the drop-down list.

  4. Enter the required details

    Fill in your account number, account type, and branch. Click on “Submit“.

  5. Enter your OTP

    A high transaction security password/OTP will be generated and sent to your registered mobile number.

  6. You will be redirected to the Income tax e-filing portal.

    From the top bar select “My accounts > e-Verify returns

  7. Click on “e-Verify“.

    A pop up will be displayed asking for your confirmation.

  8. Click on “Continue“.

    ITR will be e-verified.

  9. Download the acknowledgement attachment

    Your return is now successfully e-verified.

Track Your ITR Status
Check your Income Tax Return Status using the PAN and Acknowledgment number - which is allocated by the Income Tax Department after filing your ITR.
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Track Your ITR Status
Check your Income Tax Return Status using the PAN and Acknowledgment number - which is allocated by the Income Tax Department after filing your ITR.
Explore

FAQs

Is e-Verification compulsory?

Indeed. Just filing your return doesn’t end the process. e-Verification after filing is compulsory. e-Verification has to happen within 120 days of e-filing.

I don’t have SBI bank account how can I e-Verify?

If you don’t have an HDFC bank account you can use other bank accounts like HDFC, Kotak, Axis, ICICI, etc. A list of all the bank accounts is given on the Income-tax e-filing portal. Moreover, you can also e-Verify using
– Aadhar OTP,
– Net banking,
– Bank account
– Demat account or
– DSC

What are the ways to e-Verify?

You can e-Verify your returns using
Aadhar OTP,
Net banking,
Bank account,
Demat account or
DSC.

What are the benefits of e-Verification?

First of all, by doing the e-Verification tax filer will not have to sign and submit the documents to the CPC office in Bangalore. Moreover, your returns will complete the procedure faster than compared to other means.

How to find Income Tax Assessing Officer (AO) details?

A taxpayer is assigned a jurisdictional Assessing Officer (AO) based on the address mentioned on the taxpayers’ PAN. Therefore, any communication between the Income Tax Department (ITD) and the taxpayer takes place through the jurisdictional Assessing Officer (AO). Hence, it is important to find Assessing Officer (AO) details while making PAN Application.

Currently, the AO can re-open the assessment upto 6 years which has now been reduced to 3 years as announced by the Finance Minister in the budget 2021 to reduce the uncertainty for taxpayers
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Currently, the AO can re-open the assessment upto 6 years which has now been reduced to 3 years as announced by the Finance Minister in the budget 2021 to reduce the uncertainty for taxpayers

Furthermore, taxpayers may also write to the income tax department for any of their concerns such as rectification of return, issue of refund, etc. AO is a representative on behalf of the Income Tax Department and all direct tax-related matters are handled by him.

Steps to Find Jurisdictional Assessing Officer (AO) Details

  1. Visit the tax e-filing Portal to find the details of your jurisdictional AO.

    Visit the tax e-filing portal and scroll down and click on the “Know Your AO” option.

  2. Know your jurisdictional assessing officer

    On the Know Your Jurisdictional Assessing Officer page, enter your PAN and a valid mobile number and click Continue.

  3. OTP Verification

    You will receive a 6-digit OTP on the mobile number you entered in Step 2. On the Verification page, enter the OTP and click Validate.

On successful OTP validation, you will see the Jurisdictional Assessing Officer Details (such as Area Code, AO Type, Range Code, AO Number, Jurisdiction, Address and email ID of the AO), along with status of your PAN. 

FAQs

When do I need to contact my AO?

If you don’t have any issues with your filing, you don’t need to contact your AO. As a general rule, the ITD endeavours to provide all taxpayer services in a faceless manner, online. However, in certain exceptional situations, the ITD may request you to approach your jurisdictional AO.

What are the powers of the Assessing Officer?

Some of the powers of the Assessing Officer (AO) are as follows:
Discovery and inspection
Enforcing the attendance of any person, including any officer of a banking company and examining him on oath
Compiling the production of books of accounts and other documents
Issuing commissions

How to change AO?

An AO is assigned by the Income Tax Department for each Ward and Zone in India. A taxpayer can not change the AO. However, if a taxpayer moves from one city to another they can apply for a change in PAN details and change the AO.

 How will I come to know that my PAN has been migrated to the new AO?

The current status of the jurisdictional AO for your PAN can be verified on the e-Filing portal > Know Your AO. You do not need to register or log in to use this service.

Income Tax e-Filing Portal : Check Aadhaar PAN Link Status

It has been made mandatory to link the PAN with the Aadhaar. The Central Board of Direct Taxes has extended the deadline from December 31st, 2019 to March 31st, 2020. Therefore, individuals who fail to so will not be able to file their Income Tax Returns (ITR). In addition to this, the PAN of the holder becomes inoperable. Hence, it is important to link your PAN to the Aadhaar and you can also verify the status of the process on the Income Tax e-Filing website.

Check PAN Aadhaar Link Status
Enter PAN and Aadhaar number to know it's link status
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Check PAN Aadhaar Link Status
Enter PAN and Aadhaar number to know it's link status
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Steps to Check Status of PAN-Aadhaar Link

  1. Visit the Income Tax e-Filing website

    Visit the Income Tax e-Filing portal and navigate to the Link Aadhaar Status page.

  2. Enter the required details

    1. PAN
    2. Aadhaar Number
    Finally, click on the “View Link Aadhaar Status” option.
    Hence, the status will be mentioned to you in the following manner:

Link Aadhaar with PAN
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FAQs

Who needs to link Aadhaar with PAN?

According to a notification issued by the Finance Ministry, every person who has been allotted a PAN and who is eligible to get an Aadhaar number will have to do so. The Supreme Court had also upheld Section 139AA of the Income Tax Act making the PAN-Aadhaar linkage mandatory.

What is the last date to complete the linking of the Aadhaar with the PAN?

The last date to link both the cards has been extended from the 31st of December 2019 to the 31st of March 2020.

e-Verify ITR-V using Kotak Net Banking

Completed e-filing? Well, the process doesn’t end there. e-Verification is compulsory after e-filing. e-Verification should happen within 120 days of e-filing your ITR. Because ITR is only processed once it is e-verified by a taxpayer. You can e-Verify ITR using Kotak net banking service.

The due date to e-Verify the returned filed in the previous Assessment Years - 2015-16, 2016-17, 2017-18, 2018-19 and 2019-20 has been extended to the 30th September 2020
Tip
The due date to e-Verify the returned filed in the previous Assessment Years - 2015-16, 2016-17, 2017-18, 2018-19 and 2019-20 has been extended to the 30th September 2020

e-filing helps you file your income tax return quickly over the internet. And e-Verification is quicker and less tedious than sending your signed returns and documents to CPC, Banglore.

Need help with e-Verification of ITR?
Let our experts help you.
[Rated 4.8 stars by customers like you]
Need help with e-Verification of ITR?
Let our experts help you.
[Rated 4.8 stars by customers like you]

Steps to e-Verify ITR-V using Kotak Net Banking

  1. Go to Kotak Bank Site

    Log in to your Kotak Net banking account

  2. Navigate to eTax

    Click on “More > eTax” from the dashboard.

  3. Choose the eTax option

    Select “e-filing (Income tax)” from the column on the left.

  4. Enter the required details if necessary

    Your details will get loaded automatically. If not so, manually fill in your Account no. and PAN. Click on “Submit“.

  5. You will be redirected to the Income Tax Department E-filing portal

    Click on “My Accounts > e-Verify Return” from the dashboard.

  6. Click on “e-Verify

    A pop up will be displayed asking for your confirmation.

  7. Click on “Continue

    ITR will be e-verified.

  8. Download the acknowledgement attachment

    Your return is now successfully e-verified.

Track Your ITR Status
Check your Income Tax Return Status using the PAN and Acknowledgment number - which is allocated by the Income Tax Department after filing your ITR.
Explore
Track Your ITR Status
Check your Income Tax Return Status using the PAN and Acknowledgment number - which is allocated by the Income Tax Department after filing your ITR.
Explore

FAQs

Is e-Verification of my ITR compulsory?

Indeed. Just filing your return doesn’t end the process. e-Verification after filing is compulsory. e-Verification has to happen within 120 days of e-filing.

I don’t have Kotak bank account how can I e-Verify?

If you don’t have Kotak bank account you can use other bank accounts like HDFC, SBI, Axis, ICICI, etc. Moreover, you can also e-Verify using  
Aadhar OTP,
Net banking,
Bank account
Demat account or
DSC

What are the ways to e-Verify?

You can e-Verify your returns using
Aadhar OTP,
Net banking,
Bank account,
Demat account or
DSC.

What are the benefits of e-Verification?

First of all, by doing the e-Verification tax filer will not have to sign and submit the documents to the CPC office in Bangalore. Moreover, your returns will complete the procedure faster than compared to other means.

e-Verify ITR using ICICI NetBanking

Completed e-filing? Well, the process doesn’t end there. e-Verification is compulsory after e-filing. e-Verification should happen within 120 days of e-filing your ITR. Because ITR is only processed once it is e-verified by a taxpayer. You can e-verify ITR using your bank account. In this article, we will take a look at how to e-verify ITR using ICICI net banking services.

Need help with e-Verification of ITR?
Let our experts help you.
[Rated 4.8 stars by customers like you]
Need help with e-Verification of ITR?
Let our experts help you.
[Rated 4.8 stars by customers like you]

e-filing helps you file your income tax return quickly over the internet. And it is quicker and less tedious to e-Verify ITR than sending your signed returns and documents to CPC, Banglore.

The due date to e-Verify the returned filed in the previous Assessment Years - 2015-16, 2016-17, 2017-18, 2018-19 and 2019-20 has been extended to the 30th September 2020
Tip
The due date to e-Verify the returned filed in the previous Assessment Years - 2015-16, 2016-17, 2017-18, 2018-19 and 2019-20 has been extended to the 30th September 2020
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Steps to e-Verify ITR using ICICI NetBanking

  1. Go to the Income Tax Department E-filing portal.

    Log in to your account.

  2. Click on Dashboard > View Returns/Forms

    It’s on top left corner.

  3. Navigate to “Returns pending for e-Verification” option.

    Click on the option to view the pending returns for e-verification.

  4. Click on the “e-Verify option”

    Upon entering the e-Verify return page, click on the e-Verify option

  5. Click on “Generate EVC through Netbanking”

    From the provided options.

  6. Log into your netbanking portal

    Select Bank and log into your netbanking portal

  7. Click on Payments & Transfer > Tax Center

    After you have logged in,].

  8. click on e=File Now

    Scroll Down to the option.

  9. Fill in the correct details and click on “Submit”

    Add account number and PAN.

  10. You will be redirected to the Income Tax e-Filing portal

    A pop-up will appear asking for your confirmation. Click on “Continue.”

  11. Download the acknowledgement attachment

    Your ITR is successfully e-verified.

Track Your ITR Status
Check your Income Tax Return Status using the PAN and Acknowledgment number - which is allocated by the Income Tax Department after filing your ITR.
Explore
Track Your ITR Status
Check your Income Tax Return Status using the PAN and Acknowledgment number - which is allocated by the Income Tax Department after filing your ITR.
Explore

FAQs

Is e-Verification of my ITR compulsory?

Indeed. Just filing your return doesn’t end the process. e-Verification after filing is compulsory. e-Verification has to happen within 120 days of e-filing.

I don’t have ICICI bank account how can I e-Verify?

If you don’t have ICICI bank account you can use other bank accounts like HDFC, SBI, Kotak, Axis etc. List of all the bank accounts is given on the Income tax e-filing portal. Moreover, you can also e-Verify using  
Aadhar OTP,
Netbanking,
Bank account
Demat account or
DSC

What are the ways to e-Verify?

You can e-Verify your returns using
Aadhar OTP,
Netbanking,
Bank account,
Demat account or
DSC.

What are the benefits of e-Verification?

First of all, by doing the e-Verification tax filer will not have to sign and submit the documents to the CPC office in Bangalore. Moreover, your returns will complete the procedure faster than compared to other means.

Sec 139(4) : Belated Return under Income Tax

Belated Return u/s 139(4) is the return filed after the due date. The due date to file ITR for Individuals is 31st July of the assessment year (next financial year). And the due date to file ITR for Individual to whom audit is applicable is 30th September of the assessment year.

You can file belated return u/s 139(4) on or before the end of the assessment year. However, for FY 2018-19 / AY 2019-20, you can file a Belated Return till 30th June 2020 due to COVID-19.

Need help in filing Belated Return?
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Who can file Belated Return u/s 139(4)?

From FY 2019-20 onwards return filing is mandatory in the following cases:

  • Total Income is more than INR. 2,50,000
  • The amount deposited in a current account held with a bank or co-operative bank exceeds INR 1 crore in a financial year;
  • Expenditure incurred on foreign travel exceeds INR 2 lakh in a financial year for himself/herself or any other person;
  • If an individual incurs electricity bills of INR 1 lakh or more in a year; and
  • For claiming capital gains tax exemption on investment in a house.

Hence Belated Return can be filed by anyone who is required to file ITR.

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Due Date to file Belated Return u/s 139(4)

As per Budget 2021, there is a proposed reduction in the deadline for filing belated, revised ITR by three months. So now the due date to file belated, revised ITR will be December 31 of the assessment year instead of March 31 of the assessment year. This change also implies that the last date for voluntarily filing the ITR for the current financial year (FY21) will be December 31, 2021. This means a taxpayer can file a belated return up to one year from the end of the financial year.

FY 2020-21 onwards – on or before 31st December of the relevant assessment year,

Up to AY 2017-18 – within one year from the end of the relevant assessment year.

Example: Ajay forgot to file ITR-1 for FY 2020-21 (AY 2021-22) on or before 31st October 2021 (Extended due date). Here he can file ITR by 31st December 2021. But his return will be considered as belated return and it will be filed u/s 139(4) and not u/s 139(1).

Consequences of late filing of ITR

Following are the consequences of filing Belated Return:

Interest Penalty u/s 234A: Simple Interest @ 1% of tax liability per month or part thereof is levied when return is filed after the due date. The calculation of interest will be from the date after the due date until the actual date of filing. For example, if the due date is 31/08/2019 and ITR is filed on 15/11/2019 then interest u/s 234A is levied for 3 months.

Late Filing Fees u/s 234F: From AY 2018-19 onwards, Late filing fees up to INR. 10,000 is levied if the return is filed after the due date. These fees are levied if the gross total income of an individual is INR. 2,50,000 or more.

Unable to Carry Forward Losses: You can set off losses against current year incomes but you can not carry forward losses incurred against future gains. However, in case of House Property Losses carry forward of losses is allowed.

Exemptions / Deductions Disallowed: In case of belated return exemptions/deductions, u/s 10A, 10B, 80-IA, 80-IB, 80-IC, 80-ID and 80-IE are not available. This is allowed only if ITR is filed on or before the due date.

How to file Belated Return?

You can file belated return u/s 139(4) in following two manners:

  1. From your Login on Income Tax e-Filing Portal,
  2. Using ITR Preparation Utility.

FAQs

Can we revise Belated Return?

Yes. From FY 2016-17 (AY 2017-18) onwards Belated Return can be revised. Belated Return of earlier years can not be revised.

Can I file my ITR after the due date?

Yes, ITR can be filed after the due date. But it will be considered as Belated Return and late filing fees will be levied.

Do I need to e-verify Belated Return filed u/s 139(4)?

Yes. A taxpayer needs to e-verify the Belated Return filed after the due date. It will not be processed by the IT Department unless it is e-verified.

Can I claim a tax refund for the belated return?

Yes, you can claim a refund of TDS deducted while filing belated return u/s 139(4). The refund will be credited directly to your bank account mentioned in ITR. Make sure to pre-validate your bank account for the easy processing of a refund.