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Taxpayers filing return of income
electronically (without digital signatures) are required
to send the signed
copy of ITR-V acknowledgement to the CPC, Bengaluru within 120 days of
uploading the return. From the Assessment Year 2015-16, an option is given
to the taxpayer to file return of income via ‘Electronic Verification
Code’ (‘EVC’). In that case, taxpayers shall not be
required to send the signed copy of ITR-V to CPC, Bengaluru.
The procedures and modes of filing of
return through EVC has been notified by the CBDT. Thus, taxpayers can now
file their return without worrying about sending copy of ITR-V
acknowledgment to the CPC, Bengaluru. The new procedure is as under:
I. Verification of person via
EVC
EVC means a code generated for the purpose
of electronic verification of the person furnishing the return of income.
EVC will be a unique number linked to assessee’s PAN. It cannot be
used for filing return of income of any other PAN. One EVC can be used to
validate one return, irrespective, of assessment year or type of
return.
EVC generated via Adhaar Card will be valid
only for 10 minutes and in any other case, it will be valid for 72
hours.
II. Who cannot file return via
EVC?
a) Persons, whose accounts
are required to be audited under Section 44AB;
b) Political parties
filing their return of income in ITR-7; and
c) Companies.
III. Modes of generating
EVC
Taxpayers can generate EVC by any of the
four modes specified hereunder:
1) Through Net-Banking :
Banks registered with Income-tax Dept.are providing direct access to the
e-filing website to their account holders. By clicking on e-filing option
account holder will be redirected to the e-filing website where he can
generate the EVC using “e-File” menu.
EVC generated will be sent to the
registered e-mail id and mobile number of taxpayer, which can be used to
verify income-tax return.
2) Through Aadhaar Number
: Taxpayers can link their Aadhaar Number with their PAN on
e-filing website to generate the EVC. Aadhaar Number can only be linked if
the PAN database (i.e., name, DOB and gender) are similar to data available
with UIDAI for his Aadhaar number.
Once the Aadhaar Number is linked to PAN,
‘one time password’ (‘OTP’) will be generated by
UIDAI and sent to the taxpayer’s mobile number registered with UIDAI.
This Aadhaar based OTP will be the EVC and can be used to verify the
income-tax return.
3) Through ATM : All
taxpayers can generate EVC through ATM only if ATM card of taxpayer is
linked to PAN validated bank account and bank is also registered with the
Income-tax department. Taxpayer can access ATM of registered bank using his
Debit/Creditcard andthereafter he/she needs to selectoption of
“Generate EVC for Income Tax Return Filing” on ATM screen. The
bank will communicate this request to e-filing website which will generate
EVC and send the EVC to assessee on his registered mobile number.
4) Through E-filing Website of
Income-tax Dept. : Assessee can also generate EVC by using
e-filing website of Income-tax Dept. (i.e., www.incomeindiaefiling.gov.in).
However, this facility is available only to the assessee’s having
total income of Rs. 5 Lakhs or below and who are not claiming Income-tax
refund. To use this facility, assessee can visit the e-filing website and
select the option ‘Generate EVC’ from e-File menu. EVC
generated will be sent to the registered email ID and mobile number.
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