Tuesday, 14 July 2015

e-Verification of Income Tax Returns



CBDT vide Notification No. 2/2015 prescribes Electronic Verification Code (EVC) for electronically filed Income Tax Return as an alternative mode of verification. EVC would verify the identity of the person furnishing the return of income. More details of the Notification can be checked at the following link :-

The Manual Covers e-Verification of Income Tax Returns in following Circumstances and provides 3 to 4 Option in each such Circumstances.
1. e-Verification while uploading a return (Non – NetBanking)
2. e-Verification of an already uploaded return (Non – NetBanking)
3. e-Verification while uploading a return through NetBanking Login

1.  e-Verification while uploading a return (Non – NetBanking)

1 Upload Return – Click Submit
2 The Return is uploaded (Pending for e-Verification)
3 Four e-Verification options provided – Taxpayer can choose any one of the options provided to e-Verify the return.
  • Option-1 – “I already have an EVC and I would like to Submit EVC”
  • Option-2 – “I do not have an EVC and I would like to generate an EVC”
  • Option-3 – “I would like to generate Aadhaar OTP to e-Verify my return”
  • Option-4 – “I would like to e-Verify later! I would like to send ITR-V”
Option 1 – “I already have an EVC and I would like to Submit EVC”
Step 1: Provide the EVC in the text box – Click Submit.
Step 2: Download the Acknowledgement (No Further action required).
Option 2 – “I do not have an EVC and I would like to generate an EVC”
Two options are provided – Taxpayer can choose any one of the options if they do not have an EVC
i. Generate EVC through NetBanking.
ii. Generate EVC to registered Email Id and Mobile Number.
Generate EVC through NetBanking:
Step 1: Login to e-Filing Portal through NetBanking. Step 2: Click on e-Verify return.
Generate EVC to registered Email Id and Mobile Number:
Step 1: Enter the EVC sent to your registered Email Id ! Mobile Number and Submit to e-Verify return.
Step 2: Download the Acknowledgement (No Further action required).
Option 3 – “I would like to generate Aadhaar OTP to e-Verify my return”
Pre-requisite: Taxpayer’s PAN and Aadhaar should be linked.
If Aadhaar is not linked, click on Link Aadhaar button and link the Aadhaar.
Step 1: Enter the Aadhaar OTP sent to your Mobile Number registered with Aadhaar and Submit to e-Verify return.
Step 2: Download the Acknowledgement (No Further action required).
Option 4 – “I would like to e-Verify later! I would like to send ITR-V”
Step 1: Click on Continue -> Download ITR-V
Step 2: Submit ITR-V to CPC, Bangalore.

2.  e-Verification of an already uploaded return (Non – NetBanking)

1 Click e-Verify Return under e-file.
2 Uploaded returns (120 Days) which are yet to be e-Verified are displayed in a table.
3 Click on e-Verify (for the return already uploaded)
4 Three e-Verification options provided – Taxpayer can choose any one of the options provided to e-Verify the return.
  • Option-1 – “I already have an EVC and I would like to Submit EVC”
  • Option-2 – “I do not have an EVC and I would like to generate an EVC”
  • Option-3 – “I would like to generate Aadhaar OTP to e-Verify my return”
Option 1 – “I already have an EVC and I would like to Submit EVC”
Step 1: Provide the EVC in the text box – Click Submit.
Step 2: Download the Acknowledgement (No Further action required).
Option 2 – “I do not have an EVC and I would like to generate an EVC”
Two options are provided – Taxpayer can choose any one of the options if they do not have an EVC
i. Generate EVC through NetBanking.
ii. Generate EVC to registered Email Id and Mobile Number.
Generate EVC through NetBanking:
Step 1: Login to e-Filing Portal through Ne Banking. Step 2: Click on e-Verify return.
Generate EVC to registered Email Id and Mobile Number:
Step 1: Enter the EVC sent to your registered Email Id / Mobile Number and Submit to e-Verify return.
Step 2: Download the Acknowledgement (No Further action required).
Option 3 – “I would like to generate Aadhaar OTP to e-Verify my return”
Pre-requisite: Taxpayer’s PAN and Aadhaar should be linked.
If Aadhaar is not linked, click on Link Aadhaar button and link the Aadhaar.
Step 1: Enter the Aadhaar OTP sent to your Mobile Number registered with Aadhaar and Submit to e-Verify return.
Step 2: Download the Acknowledgement (No Further action required).

3.  e-Verification while uploading a return through NetBanking Login

1 Login to e-Filing through NetBanking
2 Upload Return -> Click Submit
3 The Return is uploaded (Pending for e-Verification)
4 Three e-Verification options provided – Taxpayer can choose any one of the options provided to e-Verify the return.
  • Option-1 – “I would like to e-Verify my return now”
  • Option-2 – “I would like to generate Aadhaar OTP to e-Verify my return”
  • Option-3 – “I would like to e-Verify later! I would like to send ITR-V”
Option 1 – “I would like to e-Verify my return now”
Step 1: Click on “I would like to e-Verify my return now” -> Click Continue
Step 2: Download the Acknowledgement (No Further action required).
Option 2 – “I would like to generate Aadhaar OTP to e-Verify my return”
Pre-requisite: Taxpayer’s PAN and Aadhaar should be linked.
If Aadhaar is not linked, click on Link Aadhaar button and link the Aadhaar.
Step 1: Enter the Aadhaar OTP sent to your Mobile Number registered with Aadhaar and Submit to e-Verify return.
Step 2: Download the Acknowledgement (No Further action required).
Option 3 – “I would like to e-Verify later! I would like to send ITR-V”
Step 1: Click on Continue – Download ITR-V
Step 2: Submit ITR-V to CPC, Bangalore.
Note: User who has already uploaded the return and opts to e-Verify the existing return can use the above mentioned options other than Option 3.

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