Regularisation of returns of income verified through EVC instead of DSC

Regularisation of returns of income verified through EVC

Regularisation of returns of income verified through Electronic Verification Code (EVC) which are otherwise required to be verified through Digital Signature (DSC) as per Rule 12 of the Income-tax Rules, 1962

Central Board of Direct Taxes, due to technical issues in the e-filing portal, during the period from 07/06/2021 to 30/09/2021, certain returns of income furnished electronically under Section 142(1), 148, 153A and 153C of the Income-tax Act were allowed to be verified through Electronic Verification Cade (EVC) though these are otherwise required to be verified through Digital Signature (DSC).

The CBDT has considered the issue that said returns of income are not furnished and verified in accordance with Rule 12, the same may be treated as non-est by the Assessing Officers, which may cause genuine hardship to the taxpayers.

The CBDT, in view of the above, in exercise of its powers under Section 119(2)(a) of the Act, has directed that such returns of income furnished electronically under Section 142(1), 148, 153A and 153C of the Act during the period from 07/06/2021 to 30/09/2021 and verified through Electronic Verification Code instead of Digital Signature, shall be deemed to have been furnished and verified as per Rule 12.

Download CBDT Order u/s 119 Click Here >>