Regularisation of returns of income verified through Electronic Verification Code (EVC) which are otherwise required to be verified through Digital Signature (DSC) as per Rule 12 of the Income-tax Rules, 1962.
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EVC verification regularisation: returns filed under assessment-initiated proceedings are deemed valid despite DSC requirement. The Board directs that electronic returns filed in relation to assessment-initiated proceedings during the affected period and verified through Electronic Verification Code instead of Digital Signature shall be deemed to have been furnished and verified in accordance with Rule 12, and systems should notify Assessing Officers so such returns are not treated as invalid.
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Provisions expressly mentioned in the judgment/order text.
EVC verification regularisation: returns filed under assessment-initiated proceedings are deemed valid despite DSC requirement.
The Board directs that electronic returns filed in relation to assessment-initiated proceedings during the affected period and verified through Electronic Verification Code instead of Digital Signature shall be deemed to have been furnished and verified in accordance with Rule 12, and systems should notify Assessing Officers so such returns are not treated as invalid.
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