Now Verify your Income Tax Return Electronically No need to send ITR‑V to CPC

Income Tax Depart­ment has issued Noti­fi­ca­tion in this regard & detailed the fol­low­ing meth­ods to ver­i­fy your Income Tax Return Elec­tron­i­cal­ly via Elec­tron­ic Ver­i­fi­ca­tion Code (EVC)

F No. 1/23/CIT(OSD)/E‑filing – Elec­tron­ic Verification/ 2013–14

Noti­fi­ca­tion No. 2/2015

New Del­hi, 13th of July 2015

Sub­ject: Elec­tron­ic Ver­i­fi­ca­tion Code (EVC) for elec­tron­i­cal­ly filed Income Tax Return.

Expla­na­tion to sub rule (3) of Rule 12 of the Income tax Rules 1962, states that for the pur­pos­es of this sub rule “elec­tron­ic ver­i­fi­ca­tion code” means a code gen­er­at­ed for the pur­pose of elec­tron­ic ver­i­fi­ca­tion of the per­son fur­nish­ing the return of income as per the data struc­ture and stan­dards spec­i­fied by Prin­ci­pal Direc­tor Gen­er­al of Income-tax (Sys­tems) or Direc­tor Gen­er­al of Income-tax (Sys­tems). Fur­ther, Sub rule (4) of Rule 12 of the Income Tax Rules 1962 states that the Prin­ci­pal Direc­tor-Gen­er­al of Income-tax (Sys­tems) or Direc­tor ‑Gen­er­al of Income-tax (Sys­tems) shall spec­i­fy the pro­ce­dures, for­mats and stan­dards for ensur­ing secure cap­ture and trans­mis­sion of data and shall also be respon­si­ble for evolv­ing and imple­ment­ing appro­pri­ate secu­ri­ty, archival and retrieval poli­cies in rela­tion to fur­nish­ing the returns in the man­ners (oth­er than the paper form) spec­i­fied in col­umn (iv) of the Table in sub ‑rule (3) and the report of audit or notice in the man­ner spec­i­fied in pro­vi­so to sub ‑rule (2).

2 In exer­cise of the pow­ers del­e­gat­ed by the Cen­tral Board of Direct Tax­es (‘Board’) under Expla­na­tion to sub rule 3 and sub ‑rule 4 of Rule 12 of the Income tax Rules 1962, the Prin­ci­pal Direc­tor Gen­er­al of Income-tax (Sys­tems) lays down the pro­ce­dures, data struc­ture and stan­dards for Elec­tron­ic Ver­i­fi­ca­tion Code as under: :

The Elec­tron­ic Ver­i­fi­ca­tion Code (EVC) would ver­i­fy the iden­ti­ty of the per­son fur­nish­ing the return of income (here­inafter called ‘Ver­i­fi­er) and would be gen­er­at­ed on the E ‑fil­ing web­site https: //incometaxindiaefiling.gov.in or as oth­er­wise indicated.The EVC can be used by a Ver­i­fi­er being an Indi­vid­ual to ver­i­fy his Income Tax Return or that of an HUF of which he is the Kar­ta in Income Tax Return Form 1, 2, 2A, 3, 4 or 4S or the Income Tax Return Form filed in ITR 5 or 7 of any per­son in accor­dance with Sec­tion 140 of the Income Tax Act 1961. The EVC gen­er­a­tion process may vary based on the risk ‑cat­e­go­ry of the Assessee (the term ‘Assessee’ is as defined in Sub­sec­tion (7) of Sec­tion 2 of the Income Tax Act 1961), method of access­ing the E ‑fil­ing web­site or inter­face with third par­ty authen­ti­cat­ing enti­ty. The EVC would be unique for an Assessee PAN and will not valid for any oth­er PAN at the time of fil­ing of the Income Tax Return. One EVC can be used to val­i­date one return of the Assessee irre­spec­tive of the Assess­ment Year or return fil­ing type (orig­i­nal or revised). The EVC will be stored against the Assessee PAN along with the oth­er ver­i­fi­ca­tion details. The EVC will be valid for 72 hours or as oth­er­wise spec­i­fied. The Ver­i­fi­er can use more than one mode to obtain EVC and can gen­er­ate the EVC mul­ti­ple times. The noti­fi­ca­tion will come into effect from the date of issue.

3 The mode and process for gen­er­a­tion and val­i­da­tion of EVC and its use can be mod­i­fied, delet­ed or added by the Prin­ci­pal DGIT (System)/ DGIT (Sys­tem).

4 Modes of Gen­er­a­tion of EVC

Case 1: Where the EVC (Elec­tron­ic Ver­i­fi­ca­tion Code) in gen­er­at­ed after Ver­i­fi­er logs in to the e ‑fil­ing web­site https: //incometaxindiaefiling.gov.in through Net- Banking

Spec­i­fied banks reg­is­tered with the Income Tax Depart­ment for this pur­pose, pro­vide direct access to the e ‑fil­ing web­site i.e. https: //incometaxindiaefiling.gov.in “My Account” to a Ver­i­fi­er through Inter­net Bank­ing. The Banks will be pro­vid­ing such facil­i­ties to their account hold­ers whose bank accounts have a val­i­dat­ed PAN num­ber (Pri­ma­ry Account Hold­er) as part of the ‘Know Your Client’ (KYC). The facil­i­ty will be avail­able on their present Inter­net Bank­ing web­site and the Ver­i­fi­er will use this facil­i­ty using exist­ing inter­net bank­ing user id, login pass­word & trans­ac­tion pass­word. When the user logs in via Net ‑bank­ing and seeks redi­rec­tion to e –fil­ing then he will be redi­rect­ed to the E ‑fil­ing web­site where he can gen­er­ate the EVC which will be dis­played and also sent to his val­i­dat­ed Mobile num­ber reg­is­tered with https: //incometaxindiaefiling.gov.in. This EVC gen­er­at­ed through this net –bank­ing mode can be used to ver­i­fy Assessee’s Income Tax return.

Case 2: Where the EVC (Elec­tron­ic Ver­i­fi­ca­tion Code) is gen­er­at­ed after Aad­haar authen­ti­ca­tion using Aad­haar One Time Pass­word (Aad­haar OTP)

The Aad­haar authen­ti­ca­tion frame­work of Unique Iden­ti­fi­ca­tion Author­i­ty of India (UIDAI) is an exam­ple of what is called ‘Fed­er­at­ed Iden­ti­ty Ser­vices for Gov­ern­ment’ – i.e. an inde­pen­dent agency of the Gov­ern­ment under­takes to authen­ti­cate the iden­ti­ty of the citizen/person using Aad­haar for all ‘rely­ing par­ties’ or ver­i­fiers. The Income Tax Depart­ment has reg­is­tered with UIDAI for Aad­haar authen­ti­ca­tion service.

A Ver­i­fi­er can pro­vide his Aad­haar num­ber for link­ing with his PAN on the e –fil­ing web­site i.e. https: //incometaxindiaefiling.gov.in which will be ver­i­fied on the basis of his name, date of birth and gen­der as per PAN data­base with sim­i­lar data avail­able under his Aad­haar with UIDAI. If the Aad­har authen­ti­ca­tion in this man­ner is suc­cess­ful, the Verifier’s Aad­haar will be linked to his PAN. There­after, an OTP will be gen­er­at­ed by UIDAI and sent to the Verifier’s mobile num­ber reg­is­tered with UIDAI. This Aad­haar OTP will be the EVC gen­er­at­ed under this Aad­haar Authen­ti­ca­tion and OTP mode and can be used to ver­i­fy the Assessee’s Income Tax return.

‘The Aad­haar OTP as EVC will be valid for 10 min­utes (or as spec­i­fied by UIDAI).

Case 3: Where the EVC (Elec­tron­ic Ver­i­fi­ca­tion Code) is gen­er­at­ed using Auto­mat­ic Teller Machine (ATM) of a Bank

Ver­i­fi­er whose ATM card is linked to PAN val­i­dat­ed bank account and the Bank is reg­is­tered with the Income Tax Depart­ment for pro­vid­ing this ser­vice can gen­er­ate an EVC through this mode. A Ver­i­fi­er can access the ATM of the Bank in which he/she has an account using ATM (Debit/Credit) card. After due authen­ti­ca­tion by using ATM PIN at the Bank ATM, the Ver­i­fi­er can select the ‘Gen­er­ate EVC for Income Tax Return Fil­ing’ option on the ATM screen (A new option that will be avail­able at ATMs of spec­i­fied banks). The Bank will com­mu­ni­cate this request to the Income Tax Depart­ment E ‑Fil­ing web­site which will gen­er­ate the EVC and send the EVC to Assessee on the Assessee’s reg­is­tered mobile num­ber with E ‑Fil­ing. EVC gen­er­at­ed through this Bank ATM mode can be used to ver­i­fy Assessee’s Income Tax return.

Case 4: Where the EVC (Elec­tron­ic Ver­i­fi­ca­tion Code) is gen­er­at­ed and sent to the Reg­is­tered Email ID and Mobile Num­ber of Assessee with E ‑fil­ing Website

Where the total income as per the Income Tax Return is ₹ 5 lakhs or below and there is no refund claim, the Ver­i­fi­er can gen­er­ate an EVC on the E ‑fil­ing web­site that will be sent to the Reg­is­tered Email ID and Mobile Num­ber of Assessee with .E‑Website. This option may fur­ther be restrict­ed to Assessees based on oth­er risk cri­te­ria that may be deter­mined from time to time. EVC gen­er­at­ed through this E‑filing EVC mode can be used to ver­i­fy Assessee’s Income Tax return.

5 Val­i­da­tion of EVC

EVC shall be valid for the peri­od spec­i­fied in Claus­es 2 and 4 above. The EVC used to ver­i­fy the Income Tax Return will be val­i­dat­ed against the EVC stored against Assessee PAN at the time of gen­er­a­tion and only a valid and matched EVC will be accept­ed. Invalid, already used or unmatched EVC shall be rejected.

6 Data Structure

The EVC will be a 10 dig­it alpha ‑numer­ic number.