CBDT’s New ITR Verification Rules for AY 2025–26: OTP vs Aadhaar – What You Must Know
As the Income Tax Return (ITR) filing season for Assessment Year (AY) 2025–26 heats up, the Central Board of Direct Taxes (CBDT) has introduced new rules for ITR verification—a crucial step without which your filing is incomplete and invalid. If you’re confused between OTP-based e-verification and Aadhaar-based methods, this article breaks it down for you.
Let’s explore the updated process, key changes, and how it impacts taxpayers in India this year.
CBDT’s New ITR Verification Rules for AY 2025–26: OTP vs Aadhaar – What You Must Know
🧾 What Is ITR Verification?
ITR verification is the final step in the income tax filing process. Once you file your return on the Income Tax portal, you must verify it within 30 days, or else your return will be treated as invalid.
Verification ensures that:
- Your return is authentic
- It’s processed for refunds or assessments
- You comply with Income Tax Act regulations
🆕 What’s New in ITR Verification for AY 2025–26?
🔔 CBDT Updates in 2025
In June 2025, the CBDT issued updated guidelines on ITR verification, especially concerning e-verification via OTP and Aadhaar-based authentication.
Key Changes:
- Mandatory Aadhaar-OTP for Some Users
If your Aadhaar is linked to PAN and mobile, you are now required to use Aadhaar OTP as the default verification method unless you opt for physical ITR-V submission. - Tightened 30-Day Rule
The 30-day verification deadline starts from the date of filing, not from the day of acknowledgment download. - Disabled Mobile Numbers Not Accepted
If your mobile is not linked to Aadhaar or is inactive, your OTP won’t work. - Stricter IP checks
The portal now flags verification attempts from mismatched locations or devices as suspicious.
🔐 Aadhaar OTP vs OTP via Net Banking: What’s the Difference?
| Feature | Aadhaar OTP | Net Banking OTP |
|---|---|---|
| Based on | UIDAI-linked mobile | Linked bank credentials |
| Eligibility | PAN-Aadhaar linked users | Active net banking users |
| Steps | Faster and automated | Slightly longer |
| Devices | Mobile-friendly | Requires login to bank account |
| Popularity | Most widely used | Useful as backup option |
🔍 How to e-Verify ITR via Aadhaar OTP (2025 Updated Steps)
- Go to the Income Tax Portal
- Log in using your PAN credentials.
- Navigate to e-Verify Return under the “Pending Actions” tab.
- Select “Verify using Aadhaar OTP”.
- An OTP is sent to your mobile registered with Aadhaar.
- Enter OTP within 15 minutes.
- Done! You’ll receive a confirmation message and email.
✅ Pro tip: Ensure your Aadhaar mobile number is updated via UIDAI before filing.
CBDT’s New ITR Verification Rules for AY 2025–26: OTP vs Aadhaar – What You Must Know
🏦 Alternative Methods for ITR Verification
If Aadhaar OTP doesn’t work, you can choose:
- Net Banking – SBI, HDFC, ICICI, Kotak, etc.
- Demat Account – Must be pre-validated.
- Bank Account EVC – OTP via pre-validated bank account.
- Digital Signature Certificate (DSC) – For companies or professionals.
- Offline ITR-V (Physical copy) – Print, sign, and post to CPC Bangalore.
📬 Address: Income Tax Department – CPC, Post Bag No. 1, Electronic City Post Office, Bengaluru – 560100, Karnataka
⚠️ What If You Miss the 30-Day Verification Window?
Failure to verify your return within 30 days means:
- Your ITR is treated as invalid
- It will be considered as not filed at all
- Refunds (if any) won’t be processed
- Penalties may apply for late filing
If you realize the mistake later, you’ll have to file a revised return (if still within deadline) or submit a condonation request to CBDT.
CBDT’s New ITR Verification Rules for AY 2025–26: OTP vs Aadhaar – What You Must Know
🧮 How Aadhaar OTP Helps in Quick Refunds
According to CBDT data from 2024, returns verified within 7 days using Aadhaar OTP received refunds 40% faster than those using physical verification or bank OTP.
✅ Fast-track your refund in 2025 using Aadhaar OTP verification.
CBDT’s New ITR Verification Rules for AY 2025–26: OTP vs Aadhaar – What You Must Know
🤔 FAQs on CBDT ITR Verification Rules (2025–26)
Q1. Is Aadhaar OTP mandatory to verify ITR?
Answer: Not mandatory for everyone, but highly recommended. For most salaried individuals and small taxpayers, it is now the default method.
Q2. What if I don’t receive the OTP on my Aadhaar-linked mobile?
Answer: Try these:
- Check network signal
- Restart your device
- Wait a few minutes and try again
- If the issue persists, opt for Net Banking e-verification
Q3. Can I verify ITR using someone else’s Aadhaar?
Answer: ❌ No. Only Aadhaar linked to the PAN holder can be used. Cross-verification is illegal and will be flagged.
Q4. Is offline verification still allowed in 2025?
Answer: Yes, but only as a last resort. It is slower and not recommended unless you are facing technical issues.
Q5. Is the 30-day verification rule strict?
Answer: Yes. No exceptions. Failing to verify within 30 days means your ITR is not legally valid.
📲 Must-Do Before Filing ITR in 2025
- ✅ Link Aadhaar with PAN
- ✅ Update mobile number with UIDAI
- ✅ Pre-validate bank and demat accounts
- ✅ Enable SMS and email alerts for IT portal
- ✅ File early and verify on the same day
