Notified 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. - 2/2015 - Income Tax
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Electronic Verification Code ensures identity verification for e filed income tax returns via multiple authenticated generation modes. Procedural standards require the Electronic Verification Code (EVC) to verify identity for electronically filed income tax returns. The Principal DGIT (Systems) prescribes generation, storage and validation procedures; the EVC is PAN unique, time limited, stored against the PAN, usable once per return, and will be generated via authorized modes such as net banking redirection, Aadhaar OTP, ATM generation, delivery to registered contact points, and pre validated bank or Demat details.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Electronic Verification Code ensures identity verification for e filed income tax returns via multiple authenticated generation modes.
Procedural standards require the Electronic Verification Code (EVC) to verify identity for electronically filed income tax returns. The Principal DGIT (Systems) prescribes generation, storage and validation procedures; the EVC is PAN unique, time limited, stored against the PAN, usable once per return, and will be generated via authorized modes such as net banking redirection, Aadhaar OTP, ATM generation, delivery to registered contact points, and pre validated bank or Demat details.
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