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Income Tax - Frequently Asked Questions (FAQs)

FAQs on Discard Return

I filed my Original ITR u/s 139(1) on 30th July 2023 but not yet verified. Can I Discard it?

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Ans. Yes, user can avail the option of “Discard” for the ITRs being filed u/s 139(1) /139(4) / 139(5) if they do not want to verify it. User is provided a facility to file an ITR afresh after discarding the previous  unverified ITR. However, if the “ITR filed u/s 139(1)” is Discarded and the subsequent return is filed after  the due date u/s 139(1), it would attract implications of belated return like 234F etc., Thus, it is advised to  check whether the due date for filing the return u/s 139(1) is available or not before discarding any 
previously filed return.

 

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