ITR-V Form Amended Retrospectively: CBDT Notification Explained
The ITR-V form—the verification form submitted after e-filing ITRs without a digital signature—has been amended with retrospective effect from 01.04.2025. This change comes through CBDT Notification No. 43/2025 dated 07.05.2025, modifying Rule 12 of the Income-tax Rules, 1962.
If you’re an Indian taxpayer filing ITR-1 to ITR-4 without a digital signature, this update directly affects your compliance process.
What is the ITR-V Form?
- ITR-V stands for Income Tax Return – Verification.
- Applicable when an ITR is filed without using a DSC (digital signature certificate) or Aadhaar OTP.
- Taxpayers must download, sign, and send it physically to the CPC in Bengaluru within 30 days.
What Changed in the ITR-V Format?
As per CBDT Notification No. 43/2025:
| Particulars | Earlier Format | Amended Format (from 01.04.2025) |
|---|---|---|
| Declaration Content | General verification of truthfulness | Enhanced legal responsibility & PAN validation |
| PAN Disclosure Requirement | Basic disclosure | Explicit legal affirmation by PAN holder |
| Legal Clause Reference | Not explicitly stated | Now explicitly refers to Section 140 & Rule 12 |
Why This Matters for Taxpayers
- Retrospective effect means the change applies to returns filed from April 1, 2025, even if filed before this notification date.
- Failure to use the updated ITR-V format could lead to non-verification of return, making it invalid.
- Especially relevant for salaried individuals and small businesses who file ITR without DSC.
Practical Steps to Stay Compliant
- Download only the latest ITR-V from incometax.gov.in
- If already filed after April 1, 2025 but not yet verified:
- Re-download and verify using updated ITR-V
- Avoid manual edits—CPC may reject altered forms
- Keep tracking e-verification status on the portal
- Consider switching to Aadhaar OTP or EVC for faster verification
Expert View
“This small change has big compliance impact. Ignoring the updated ITR-V format—even for filings done in April—can cause delays, defaults, or even non-processing of refunds.”
Legal Reference
- CBDT Notification No. 43/2025 dated 07.05.2025
- Amendment to Rule 12 of the Income-tax Rules, 1962
- Section 140 of the Income-tax Act, 1961 – Who can verify return
Summary
CBDT has amended the ITR-V form with retrospective effect from April 1, 2025. Taxpayers filing without DSC must reverify returns using the new format to avoid compliance issues.
FAQs
Q1. I filed my return after 1st April 2025. Do I need to resend ITR-V?
Yes, if you’ve not verified it yet, use the updated format.
Q2. Can I e-verify using Aadhaar instead of ITR-V?
Absolutely. It’s faster and avoids paperwork.
Q3. Where can I find the latest ITR-V?
On the Income Tax e-filing portal.
Final Word
This is not a cosmetic change—failure to use the correct ITR-V can cost you your valid return status.