EVC verification allowed to regularize pending unverified income tax returns; processing and final compliance required within prescribed deadline. Verification is permitted for electronically uploaded returns for Assessment Years 2009 2010 to 2014 2015 that remained incomplete for lack of ITR V by allowing verification through EVC or by receipt of a signed ITR V by speed post; verification must be completed by the prescribed deadline and such returns will be processed and intimated accordingly, with refund interest determined under the applicable refund provision. The relaxation applies only to returns filed within the time allowed under section 139 and does not apply where the Department has taken other statutory measures after declaring a return Non est.