F
No. 1/23/CIT(OSD)/E-filing- Electronic Verification /2015-16
Government of India
Ministry of Finance
Central Board of Direct Taxes
Directorate of Income Tax (Systems)
Government of India
Ministry of Finance
Central Board of Direct Taxes
Directorate of Income Tax (Systems)
Notification
No. 1/2016
Dated
– 19th January 2016
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 CDSL/ 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 (CDSL/NSDL). 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 CDSL/NSDL.
The Depositories (CDSL/NSDL)
participating in this facility will be as provided in
https://incometaxindiaefiling.gov.in .
3. Other Conditions
The additional mode of EVC generation will come into effect from the date of issue of this notification . All other condition shall remain same as specified in Notification No 2/2015 dated 13.07.2015 issued by Pr. DGIT (Systems) , New Delhi.
The additional mode of EVC generation will come into effect from the date of issue of this notification . All other condition shall remain same as specified in Notification No 2/2015 dated 13.07.2015 issued by Pr. DGIT (Systems) , New Delhi.
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)
Pr. DGIT (Systems) , CBDT
Pr. DGIT (Systems) , CBDT
- See more at:
http://taxguru.in/income-tax/generate-evc-efiling-income-tax-return-giving-bank-demat-ac-details.html#sthash.aICpXcsc.dpuf