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F No. 1/23/CIT(OSD)/E-filing- Electronic Verification /2015-16 Notification No. 1/2016
New Delhi Subject : Electronic Verification CODE (EVC) for electronically filed Income Tax Return-Additional Modes: 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 additional modes of generation of Electronic Verification Code in addition to EVC prescribed vide earlier Notification No. 2/2015 dated 13th July 2015 as under: Additional Modes of Generation of EVC: Case (5): Where the EVC (Electronic Verification Code) is generated by giving bank details to the e-filing website https://incometaxindiaefiling.gov.in A facility to pre-validate Bank account details will be provided to the assessee under Profile Settings menu in e-Filing website i.e. https://incometaxind iaefiling.gov.in Assessee has to provide the following bank account details: 1. Bank account number 2. IFSC 3. Email ID and 4. Mobile Number. These details provided by the assessee along with PAN and Name as per e-filing database will be validated against the details of taxpayer registered with bank . If the pre-validation is successfully completed, assessee can opt for "Generate EVC using bank account details" option while verifying the Income tax return. Generated EVC will be sent by e-filing portal to taxpayer 's Email ID and/or Mobile Number verified from bank. List of Banks participating in this facility will be as provided in https://incometaxindiaefiling.gov.in . Case (6): Where the EVC (Electronic Verification Code) is generated after Demat account authentication using Demat details registered with CDSU NSDL A facility to pre-validate Demat account details will be provided to the assessee under Profile Settings menu in e-Filing website i.e. https://incometaxindiaefiling.gov.in. Assessee has to provide the following Demat account details: 1. Demat account number 2. Email ID and 3. Mobile Number . These details provided by the assessee along with PAN and Name as per e-filing database will be validated against the details of taxpayer registered with depository (CDSLINSDL). If the pre-validation is successfully completed , assessee can opt for "Generate EVC using Demat account details" option while verifying the Income tax return. Generated EVC will be sent bye-filing portal to Emaii id and/or Mobile Number verified from CDSLINSDL. The Depositories (CDSL/NSDL) participating in this facility will be as provided in https://incometaxindiaefiling.gov.in .
3. Other Conditions 4 . 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)
(Nishi Singh)
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