About this certificate

This certificate reports that an assessee's income tax return acknowledgement for one assessment year was downloaded in your presence, by the assessee, from their own login on the e-filing portal. It is drafted to the ICAI Handbook on Certificates by Chartered Accountants (October 2025), Annexure III(vi) — "Certificate on Indian Income Tax Return Acknowledgement".

What it certifies — and what it does not

The Opinion reports one thing you witnessed: that the acknowledgement annexed was downloaded in your presence, from the assessee's login, with a stated PAN, assessment year, acknowledgement number and date.

It says nothing about the return's contents. The income, what was disclosed, and whether it was true and correct are the assessee's responsibility, and the certificate says so in two paragraphs of its own.

One assessment year per certificate

The format names one assessment year throughout. A bank asking for three years' acknowledgements is asking for three certificates.

You attach the acknowledgement

The certificate's enclosure is the ITR-V itself — "ITR V - Indian Income Tax Return Acknowledgement of [the assessee]". The acknowledgement is the document the assessee downloaded in front of you, so OptiVida cannot generate it.

What it does print is the page the Handbook shows for it (Annexure III(vi), printed p. 67): headed ITR V, with the acknowledgement number and date of filing, the legend "This ITR V is initialled for identification purposes only and should be read along with Certificate dated …", and your signature line. Attach the downloaded ITR-V to that page, and initial it, when you issue.

Returns awaiting verification are not covered

The Handbook drafts this format for a verified return. For an ITR-V still awaiting verification it says the format "should be suitably modified", and names one sentence to add, but does not draft the modification.

OptiVida does not complete that for ICAI. The form asks whether the return has been verified, and refuses to issue if it has not.

Why there is no net worth figure

Nothing is collected that a net worth could be computed from. The Certificates list shows a dash, which is correct.

Certificates issued before September 2026

The earlier Income Tax Verification Certificate certified the particulars of several years' returns — income, form, filing date — as "true and correct". Annexure III(vi) does not support that assertion, so new certificates use this format instead.

Certificates you issued under the old one are unaffected: they still open, edit and re-export exactly as they were. You cannot start a new one.

Generating this certificate costs credits. You are shown the exact cost in the confirmation before it runs, and the current price list is on Settings → Credits and billing.