No need to file revised ITR in case of errors: You can 'discard' filed ITR and refile but only if it has not been verified

Did you ever find yourself in a situation where you carefully selected and filled in the details in the income tax return (ITR) form but after submitting it you realised that some details were either missed to be reported or incorrectly stated? What are your options to rectify such mistakes? Prior to FY2022-23 (AY 2023-24), if you made such mistakes there was no way to change it - you had to verify the ITR which had incomplete or incorrect information and then file a revised ITR. However, now with the 'Discard ITR' option, you no longer need to follow the old process. You can discard (delete) the non-verified ITR even after filing it and file a fresh ITR.

What is a 'Discard ITR' option in the ITR e-filing portal?

'Discard ITR' is a functionality enabled by the Income Tax Department wherein you can discard (delete) the filled-up ITR form and start the process again. Imagine you type something in a draft email and then delete all the content before sending it to the intended recipient. You can write fresh content and send the email.

"Users can avail of this option only if the ITR status is 'Unverified'/ 'Pending for Verification'. There is no restriction on availing of this option multiple times. Precondition: 'ITR status' is 'Unverified'/'Pending for Verification', said the Income tax department on its website as of July 20, 2024.


"The discard ITR option helps taxpayers file their ITR afresh if the original ITR filing has not been verified. It enables individuals to junk the previously filed but unverified ITR and file a fresh ITR, instead of filing the revised ITR rectifying mistakes in the original ITR," says Subham Chatterjee, Associate Partner, ALMT Legal, a law firm.

How to find out the 'Discard ITR' option on the e-filing ITR portal?

Here is a step-by-step guide:

Step 1: Go to the income tax e-filing portal - https://www.incometax.gov.in/iec/foportal/ and log in using your credentials.

Step 2: Navigate to 'e-Verify Return' under 'Income Tax Returns' on the 'e-File' tab.

Source: e-filing ITR portal

Step 3: A new webpage will open, and it will show the unverified ITR. You will have two options here- 'e-Verify' and 'Discard'. Clicking on the 'Discard' option will delete your filled-up unverified ITR.

Due to some unknown reason, a few taxpayers are not able to see this option on the 'e-Verify' page. If you are facing such an issue, then go to the 'e-File tab' and click on 'View Filed Returns' and then click on 'e-Verify'. Once you click on it, you will be redirected to the 'e-Verify' page and there you will get the 'Discard' option.

Source: ITR portal as of July 19, 2024 of a taxpayer who did not wish to be named

Why you must avoid using the 'Discard' ITR option after July 31

However, it must be noted that if you click on the 'Discard' option after July 31, 2024, then it might be deemed that the original ITR has not been filed within the deadline of filing the ITR for FY2023-24. Post-July 31, 2024, you can only file a belated ITR by paying a penalty. "If the ITR filed under Section 139(1) is discarded and the subsequent return is filed after the due date under Section 139 (1), it would attract implications of belated return like section 234F, etc., Thus, it is advised to check whether the due date for filing the return under Section 139 (1) is available or not before discarding any previously filed return," said the Income tax Department in a frequently asked question about discard ITR feature.