ITR e-Verification — The 30-Day Rule, Six Ways to Verify (Aadhaar OTP, Net Banking, Bank Account EVC, Demat EVC, Bank ATM, DSC), What to Do When Your Mobile Is Not Linked to Aadhaar, ITR-V by Post, and Condonation When You Miss the Deadline

Uploading an ITR is only the first half of filing. Until it is verified the return is 'invalid' — CPC does not process it, no refund is issued, losses are not carried forward and the department can treat you as a non-filer. Since 1 August 2022 the window is 30 days from the date of upload. If you verify after 30 days, the date of verification is taken as the date of filing: a return uploaded on 31 July but verified on 5 September becomes a belated return, with the late fee under section 234F (₹1,000 or ₹5,000), interest under section 234A and the loss of carry-forward of business and capital losses.

1. 1Use net banking if you have it — it needs no Aadhaar OTP at all.
2. 2Or pre-validate your bank account: My Profile → My Bank Account → Add bank account → enter account number, IFSC and the mobile/e-mail registered with the bank → Validate. Validation takes a few minutes to a day; enable EVC on the validated account, then generate the EVC by SMS.
3. 3Or use a demat account the same way, or an ATM of a participating bank.
4. 4Or send the signed ITR-V by post within the 30 days.
5. 5Longer term: update your mobile with UIDAI at an Aadhaar Seva Kendra (₹50) — the linked mobile also unlocks Aadhaar OTP for e-filing, DigiLocker and bank e-KYC. Note that the PAN itself must be linked to Aadhaar; an unlinked PAN is inoperative and the return cannot be processed until the ₹1,000 linking fee is paid.

• •Status: e-File → Income Tax Returns → View Filed Returns shows 'Successfully e-Verified' with the date, then 'Processed' once CPC issues the intimation under section 143(1) (usually within weeks; the law allows nine months from the end of the financial year of filing).
• •Missed the 30 days: verify anyway — the return becomes a belated one if still within the belated-return date (31 December), with late fee and interest. After that date, file a condonation request (Services → Condonation Request → 'Delay in submission of ITR-V') with the reason; CPC accepts genuine hardship (illness, travel, technical failure) and then processes the return.
• •A return that was neither verified nor condoned is treated as not filed: a fresh belated or updated return (ITR-U, within four years, with the additional tax) is the only route.
• •Revised returns also need verification within 30 days; the original's verification does not carry over.
• •Someone else's OTP: an authorised representative (CA) can verify only with your DSC or your credentials — never share Aadhaar OTPs by phone; the portal's Aadhaar OTP is tied to your own mobile for this reason.