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

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....ect:  Electronic Verification Code (EVC) for electronically 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 1^st  ....

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....he powers delegated by the CBDT vide said Notification the Principal Director 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....

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....d will not be valid for any other PAN or TAN, as the case  may be, at the time of furnishing of the form. One EVC can be used to validate 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 ....