How to discard a wrongly filed ITR before verification

The Income Tax Department allows taxpayers to discard an unverified Income Tax Return (ITR) and file a fresh one if they spot mistakes before verification.

The discard option is only available before e-verification; if e-verified or physical ITR-V sent to CPC, the return cannot be discarded.

There is no limit on how many times a taxpayer can discard an unverified return, applicable for returns filed from Assessment Year 2023-24 onwards.

If a fresh return is filed after the due date (31 December of the relevant assessment year), it will be treated as a belated return under Section 139(4).