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<h1>New Rules for Electronic Verification Code (EVC) Use in Income Tax Return Filing Under Section 140(1)</h1> The notification establishes procedures, data structures, and standards for the Electronic Verification Code (EVC) to verify the identity of individuals filing income tax returns electronically. The EVC, a unique 10-digit alphanumeric code linked to the taxpayer's PAN, is generated via the official e-filing website through various modes including net banking, Aadhaar OTP, bank ATM, registered email/mobile, bank account pre-validation, and demat account authentication. The EVC is valid for a limited period, typically 72 hours or as specified, and can only be used once per return. The Principal Director General of Income-tax (Systems) oversees the security, archival, and procedural standards for EVC generation and validation. Only valid, unused, and matched EVCs against the PAN are accepted for return verification, ensuring secure and authenticated electronic filing of income tax returns.