The Generate 2FA OTP API triggers the Income Tax Return (ITR) portal's two-factor authentication challenge for a taxpayer identified by client_id. When the ITR portal mandates a 2FA step (typically an OTP sent to the registered mobile number or email), this endpoint instructs the upstream service to request that OTP from the portal so the end user can receive and submit it.This endpoint is the second step of the 2FA flow: after the credential check returns 2fa_required, call this endpoint to dispatch the OTP, then submit the user-entered OTP through the /2fa/submit endpoint.
Check Credentials Status — Run before this endpoint to confirm whether 2FA is actually required.
Submit 2FA OTP — Consumes the OTP entered by the taxpayer to complete the 2FA challenge.
ITR Login Create Client — Registers credentials and returns the client_id referenced here.
Compliance and Legal Considerations
This endpoint triggers OTP dispatch by the ITR portal to the taxpayer's registered contact details. Misuse — for example, repeatedly triggering OTPs without the taxpayer's intent — could constitute harassment or unauthorized access under India's Information Technology Act, 2000. Integrators must enforce intent checks and rate limits on their side, obtain documented user consent before invoking this endpoint, and provide users with a way to revoke that consent. Logging must not retain the OTP value, only the dispatch event metadata.