How to Discard an Unverified Income Tax Return Before Filing Corrected Version

Discarding a return completely cancels the earlier filing. The discarded return will not be considered when determining whether the taxpayer has filed a return. For example, if a taxpayer files an original return before the due date and later discards it, then submits a fresh return after the due date, that fresh return will be treated as a belated return. That could trigger late-filing fees and other consequences.

The discard option differs from a revised return under Section 139(5). In a revised return, the original return remains part of the taxpayer’s filing history. The taxpayer updates the information by submitting a revised ITR, while details of the earlier filing stay available on the portal. When a taxpayer uses the discard option, the earlier unverified return is removed completely. The figures and details submitted in that return are no longer available on the portal, and the taxpayer must file a new return from scratch.

The discard option is available for returns filed from Assessment Year 2023-24 onwards. The department has not set a limit on the number of times a taxpayer can use it, as long as the return remains unverified. Taxpayers should be aware that discarding a return cancels the earlier filing, which could affect the filing status and lead to penalties if the new return is filed after the due date.