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Regularisation of returns of income verified through Electronic Verification Code (EVC) which are otherwise required to be verified through Digital Signature (DSC) as per Rule 12 of the Income-tax Rules, 1962.
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....f Direct Taxes ***** New Delhi, Dated 24th September, 2021 Order u/s 119(2)(a) of the Income-tax Act, 1961 Subject : Regularisation of returns of income verified through Electronic Verification Code (EVC) which are otherwise required to be verified through Digital Signature (DSC) as per Rule 12 of the Income-tax Rules, 1962 - reg. 1. It has been brought to the notice of the Central Board of D....