1. What is the role of EVC?
The Electronic Verification Code (EVC) would verify the identity of the person furnishing the return of income.

2. If EVC shall be applicable to manually filed Income Tax Returns?
No. EVC is applicable only for electronically filed ITRS.

3. Which ITRs can be verified through EVC?
All ITRs; ITR-1, ITR- 2, ITR-2A, ITR-3, ITR-4 or ITR-4S, ITR 5 and ITR-7

4. To which Assessment Year EVC shall apply
EVC shall apply to AY 2015-16 onwards

5. Shall EVC replace Sending paper acknowledgement in ITR-V?
Yes. Assessees opting for EVC shall not be required to send physical ITR-V

6. Who can verify ITRs through EVC?
The EVC can be used by an individual to verify his Income Tax Return or that of an HUF of which he is the Karta. In case of company, by any Managing Director/director, Managing Partners/Partners etc. a prescribed in section 140 of the Incometax Act, 1961.

7. Can one EVC be used for multiple ITRs?
No. The EVC would be unique for an Assessee PAN and Will not valid for any other PAN

8. Can one EVC be used for multiple Assessment Years?
No. One EVC can be used to validate one return of the Assessee irrespective of the Assessment Year  or return filing  type (original or revise).

9. How longer Shall EVC generated remain alive?
The EVC Will be valid for 72 hours or as otherwise specified

10. What are the different ways of generating EVC?
EVC can be generated through following four methods

(a)   Net-banking

(b)   Aadhaar One Time Password (OTP)

(c)   Automatic teller Machines (ATM) of Banks

(d)   Email and Mobile Code

11. Is there any limitation on choosing EVC generation methods?
Yes. Option of EVC through email and mobile number is restricted to cases w here the total income as per the Income Tax Return is Rs . 5 lakhs or below and there is no refund claim

12. What is the structure of EVC?
The EVC will be a 10 digit alpha-numeric number .

Read More on EVC:
CBDT Notification 02/2015 on Electronic Verification Code (EVC) for e-ITRs Click Here >>

Electronic Verification Code User Manual Click Here >>