Answer

1. F

   Facts

   A return must be verified within 30 days of upload. If verified late, the verification date is treated as the filing date, which can make it belated. An unverified return is treated as not filed.

2. P

   Provisions and law

   • Sec 139(4), Income-tax Act 1961 (now Sec 263(4), Income-tax Act 2025)Belated return can be filed after the due date, by 31 December of the assessment year or before assessment, whichever is earlier
   • Sec 234F, Income-tax Act 1961 (now Sec 428, Income-tax Act 2025)Late filing fee ₹1,000 if total income is up to ₹5 lakh, else ₹5,000
   • Sec 139(9), Income-tax Act 1961 (now Sec 263(7), Income-tax Act 2025)Defective return notice; fix within 15 days or the return is treated as invalid
3. A

   Analysis

   Example: uploaded on 28 July 2026, verified on 10 September 2026; the return is treated as filed on 10 September, so it becomes belated with the Sec 234F (now Sec 428) fee and loss of carry forward. If you have a genuine reason, you can ask for condonation of the delay in verification on the portal. Verify now in any case.

4. C

   Conclusion

   1. 1Check the return status for pending verification
   2. 2E-verify now by Aadhaar OTP, net banking or bank account EVC
   3. 3If late, consider a condonation request with reasons
   4. 4Pay any late fee the portal asks for

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