Step 1: Recall the integrating factor formula.
For the linear differential equation
\[
\frac{dy}{dx}+P(x)y=Q(x),
\]
the integrating factor is
\[
I.F.=e^{\int P(x)\,dx}
\]
Let
\[
y=e^{\int P(x)\,dx}
\]
Step 2: Differentiate the integrating factor.
Differentiating,
\[
\frac{dy}{dx}
=
P(x)e^{\int P(x)\,dx}
\]
Since
\[
y=e^{\int P(x)\,dx},
\]
we get
\[
\frac{dy}{dx}=P(x)y
\]
Rearranging,
\[
\frac{dy}{dx}-P(x)y=0
\]
Step 3: Final conclusion.
Hence, the integrating factor satisfies
\[
\boxed{
\frac{dy}{dx}-P(x)y=0
}
\]