Electronic Verification Code (EVC) for electronically filed Form of Appeal to Commissioner (Appeals)

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....lly filed Form of Appeal to Commissioner (Appeals) In exercise of the powers conferred by sub-section (1) of section 249 read with section 295 of the Income-tax Act, 1961 (43 of 1961),(the Act) the Central Board of Direct Taxes (CBDT) substituted rule 45 of the Income-tax Rules, 1962 vide Notification No. 11/2016 dated the 1st March, 2016. In the said rules, in Appendix-II, for Form No. 35 a new ....

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....ector General of Income-tax (Systems) lays down the procedures, data structure and standard of Electronic Verification Code (EVC) as under: 3. The Electronic Verification Code (EVC) would verify the identity of the person furnishing the form (hereinafter called 'Verifier') and would be generated on the e-Filing website https://incometaxindiaefiling.gov.in or as otherwise indicated. As spe....

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....lidate one form of the assessee irrespective of the assessment year. The EVC will be stored against the Assessee-PAN along with other verification details. The EVC will be valid for 72 hours or as otherwise specified. The Verifier may use more than one mode to obtain EVC and can generate the EVC multiple times. 5. The mode of generation of EVC, Validation of EVC and Data Structure of EVC shall be....