Electronic Verification Code verifies identity for e-filed appeals, creating unique PAN/TAN-linked validation with limited-time usability. EVC procedure requires the Principal Director General/Director General (Systems), under CBDT delegation, to specify generation, validation, data structure, storage, security, archival and retrieval standards for Electronic Verification Codes used to verify the identity of the Verifier for e-filed Form No. 35. EVCs are unique to an Assessee-PAN or Assessee-TAN, non-transferable, stored with verification details, valid for a limited period, and may be generated multiple times by various modes; procedures align with specified prior Notifications and may be modified by the delegated authorities.