Return of income can be filed in paper mode or e-filing mode. If the return of income is filed through electronic mode, then the assessee has the following options:
E-filing using a Digital Signature (DSC);
E-filing without a Digital Signature; or
E-filing through Aadhaar OTP
E-filing under Electronic Verification Code (EVC).
If the return of income is filed using a DSC, Aadhaar OTP or under EVC, then there is no requirement to send the signed copy, ITR-V (i.e., acknowledgement of return filed electronically) to Bengaluru CPC. However, where the return is filed without DSC, Aadhaar OTP or EVC, the assessee shall send the signed copy of ITR V to the following address either by ordinary post or by speed post only:
“Income Tax Department – Centralized Processing Centre, Income-tax Department, Bengaluru -560500.”