Answer

1. F

   Facts

   A return is treated as filed only after verification. E-verification must be done within 30 days of uploading. If done later, the date of verification is treated as the date of filing, with late filing consequences.

2. P

   Provisions and law

   • Sec 139(1) (now Sec 263(1))Due date of return; 31 August for non-audit business or profession from AY 2026-27 (Finance Act 2026)
   • Sec 234F (now Sec 428)Fee for a return filed after the due date
3. A

   Analysis

   If you uploaded ITR-4 on 25 August 2026 and verify on 10 October 2026, more than 30 days late, the return is treated as filed on 10 October, after the 31 August due date. That brings the Sec 234F fee and loss of the old regime option. Verify through e-File > e-Verify ITR using Aadhaar OTP. If late, you may need to submit a condonation request.

4. C

   Conclusion

   1. 1Go to e-File > Income Tax Returns > e-Verify ITR
   2. 2Verify using Aadhaar OTP or bank EVC
   3. 3If more than 30 days late, check the condonation option
   4. 4Download the verified acknowledgement

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.