Archive · 22 Jul 2026
How to Discard Unverified Income Tax Returns
If you make a mistake in your Income Tax Return (ITR) before it's verified, you can use the 'Discard' option to remove it and file a fresh return.
This option is available only before verification and can be used multiple times.
Once discarded, the return is completely removed from your filing record, and you must start fresh.
This is different from filing a revised return, where the original return remains part of your history.
Discarding an ITR can have consequences like late-filing fees if done after the due date.
Taxpayers can discard an unverified ITR to correct mistakes before verification.
The discard option is available before verification and can be used multiple times.
Discarded ITRs are completely removed from the taxpayer's filing record.
Filing a fresh return after discarding may lead to late-filing fees if done after the due date.
The discard option is different from filing a revised return, which keeps the original return in the filing history.
- Who
- Taxpayers who have filed their Income Tax Return (ITR) but not yet verified it.
- What
- The Income Tax Department offers a 'Discard' facility to remove an unverified ITR and submit a fresh return.
- When
- Before the last date permitted for filing returns under Section 139(1), 139(4), or 139(5), which is currently 31 December of the relevant assessment year.
- Where
- On the Income Tax e-filing portal.
- Why
- To correct mistakes in the ITR before verification.
Discard ITR
Revised ITR
Effect on Filing History
Discard ITR
The discarded return is completely removed from the taxpayer's filing record.
Revised ITR
The original return remains part of the taxpayer's filing history.
Process
Discard ITR
The taxpayer must file a new return from the beginning.
Revised ITR
The taxpayer updates the information by submitting a revised ITR.
- Assessment Year
- 2023-24 onwards
- Last Date for Filing
- 31 December of the relevant assessment year
- Verification Status
- Only available before verification
- Physical ITR-V
- Not applicable if sent to CPC
- Consequences of Discarding
- Treated as not filed, may lead to late-filing fees