F No. 1/23/CIT(OSD)/E-filing–Electronic Verification/2013-14
Government of India
Ministry of Finance
Central Board of Direct Taxes
Directorate of Income Tax (Systems)
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. The
EVC generation process may vary based on the risk-category of the Assessee (the
term ‘Assessee’ is as defined in Subsection (7) of Section2 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) is 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 https://incometaxindiaefiling.gov.in 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://incometaxindiaefilinq.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://incometaxindiaefilinq.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 n
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 Rs. 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-filing 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.
Sd/-
(Nishi
Singh)
Pr.
DGIT (Systems), CBDT
Copy
to:-
1.
PPS to the Chairman and Members, CBDT, North
Block, New Delhi.
2.
All Chief Commissioners/ Director General of
Income tax — with a request to circulate amongst all officers in their regions/
charges.
3.
JS (TPL)-I &II/Media coordinator and Official
spokesperson of CBDT.
4.
DIT (IT)/ DIT (Audit)/ DIT (Vig.)/ ADG (System)
1, 2, 3, 4, 5 / DIT (CPC) Bangalore, DIT(CPC-TDS) Ghaziabad.
5.
ADG (PR, PP&OL) with a request for
advertisement campaign for the Notification.
6.
TPL and ITA Divisions of CBDT.
7.
The Institute of Chartered Accountants of India,
IP Estate, New Delhi.
8.
Web Manager, “incometaxindia.gov.in”
for hosting on the website.
9.
Database cell for uploading on www.irsofficersonline.gov.in
and in DGIT(S) corner
10.
ITBA publisher for uploading on ITBA portal
(Ramesh
Krishnamurthi)
ADG (Systems)-3, CBDT
