Filed your income tax return but haven't verified it yet? If you've spotted a mistake or changed your mind, you can discard the unverified ITR and file a fresh return.

However, this option comes with important conditions. Missing the original filing deadline after discarding your return could lead to your new ITR being treated as a belated return, attracting penalties and other consequences.

What is the discard ITR option?

The Discard ITR facility allows taxpayers to remove an income tax return that has been filed but is still pending verification.

What happens after an ITR is discarded?

  • The earlier return is cancelled and removed from the filing record.
  • The taxpayer can submit a fresh return with updated details.
  • The discarded return will not be considered as a filed return.
  • The option is available for original, belated, or revised returns that have not yet been verified.

When can taxpayers use the discard ITR option?

  • The ITR must not have been verified through e-verification.
  • The return should be filed for Assessment Year 2023-24 onwards and can generally be used until the last date permitted for filing returns under Section 139(1), 139(4), or 139(5), which is currently 31 July of the relevant assessment year.
  • There is no fixed limit on the number of times a taxpayer can discard an unverified return.

Steps to discard an income tax return online?

  • Go to the official Income Tax e-filing website and log in using your user ID and password.
  • After logging in click on 'e-File'.
  • Select ‘Income Tax Returns’
  • Navigate the e-Verify ITR page.
  • Click on the ‘Discard’ option and confirm the action.

Note: Please be vigilant while availing yourself of the discard option. If an ITR is discarded, it means that such ITR is not filed at all.