TMI BlogNotified procedures, data structure and standards for Electronic Verification Code (EVC) - EVC would verify the identity of the person furnishing the return of income and would be generated on the E -filing website https: //incometaxindiaefiling.gov.in.X X X X Extracts X X X X X X X X Extracts X X X X ..... me 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 poli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es 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: //incometaxindiaefiling.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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill be sent to the Registered Email ID and Mobile Number of Assessee with .E-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. (Nishi Singh) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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