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of <h1>CBDT Updates EVC Process for e-Appeals: New Rules for Form No. 35 Under Income-tax Rule 45.</h1> The Central Board of Direct Taxes (CBDT) has issued Notification No. 5/2016, detailing the use of an Electronic Verification Code (EVC) for electronically filed appeals to the Commissioner (Appeals). The notification outlines the revised process for submitting Form No. 35 as per rule 45 of the Income-tax Rules, 1962. The EVC will authenticate the identity of the person filing the appeal and can be generated through the e-Filing website. It is unique to each taxpayer's PAN or TAN and valid for 72 hours. The Principal Director General of Income-tax (Systems) is authorized to modify the EVC process as needed.
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