e-Verification of ITR is an important step in tax filing and needs to be completed online or offline. Many users prefer to do it by entering a simple OTP. This step is done after your return has been submitted by yourself or anyone else and it basically ensures the Income tax Department (ITD) that you have checked the return and confirm the contents of it.

ITR-V stands for the “Income-tax Return- Verification" form.

After filing the Income-tax return, the Department verifies your submission and generates ITR-V as an acknowledgement of filing the return. After receiving ITR-V, the same is to be e-verified.

Notice in Income Tax means any communication or letter issued by the Department of Income Tax informing you about the error or omission or misrepresentation or evasion or misreporting done by you. It can be for incorrect reporting or non reporting.

You can primarily receive the following kind of notices.

1. Section 139(9): Defective Income Tax Return.
2. Section 142(1): Notice for Preliminary Enquiry before an assessment (non filers) & documentary proof (Filers).
3. Section 143(2): if assessee fails to comply with the notice received u/s 142(1).
4. Section 148: Income escaped assessment.
5. Section 156: Notice of Demand
6. Section 245: Refund adjusted against the tax demand.