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

In exercise of the powers delegated by the CBDT vide Notification No. 11/2016 dated 1^st March 2016, the Principal Director General of Income-tax {Systems) lays down the procedures, data structure and standard of Electronic Verification Code (EVC) as under:

1. 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 specified in sub-rule (3) of rule 45 the Verifier shall be the person who is authorized to verify the return of income under section 140 of the Act as applicable to the assessee. Where the Verifier represents an entity (i.e. HUF/ Firm/ AOP etc.) then the Verifier should be registered in the e-Filing website as a Principal Contact of the entity.

2. The EVC generation process may vary based on the risk category of the assessee, the method of accessing the e-Filing website or interface with third party authenticating entity. The EVC would be unique for an Assessee-PAN or Assessee-TAN and 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 to obtain EVC and can generate the EVC multiple times.

3. The mode of generation of EVC Validation of EVC and Data Structure of EVC shall be same as specified by the Notification No. 2/2015 dated 13th July, 2015 and the Notification No. 1/2016 dated 19th January, 2016 issued by the Principal Director General of Income-tax (Systems).

4. The mode and process for generation and validation of EVC and its use may be modified, deleted or added by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) as and when it is expedient to do so.

Frequently Asked Questions (FAQ):-

What is Electronic Verification Code (EVC)?

A 10 digit alpha-numeric code which can be generated by one or more of 4 different ways by eligible assessees to validate their e-filing.

How to Generate an EVC?

There are four ways to generate an EVC:-

• Net Banking Account
• ATM
• Aadhaar Card Number
• OTP(Applicable only to Low Risk Cases)