Generate EVC for e-filing of Income Tax Return by giving Bank/ Demat A/c details

F No. 1/23/CIT(OSD)/E-filing- Electronic Verification /2015-16
Government of India
Ministry of Finance
Central Board of Direct Taxes
Directorate of Income Tax (Systems)

Notification No. 1/2016

Dated – 19th January 2016

Subject : Electronic Verification CODE (EVC) for electronically filed Income Tax Return-Additional Modes:

Explanation to sub rule (3) of rule 12 of the Income tax Rules 1962, states that for the purposes of this sub-rule “electronic verification code” means a code generated for the purpose of electronic verification of the person furnishing the return of income as per the data structure and standards specified by Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems). Further, Sub-rule (4) of Rule 12 of the Income Tax Rules 1962 states that the Principal Director General of Income-tax (Systems) or Director-General of Income-tax (Systems) shall specify the procedures , formats and standards for ensuring secure capture and transmission of data  and shall also be responsible for evolving and implementing appropriate security , archival and retrieval policies in relation to furnishing the returns in the manners (other than the paper form) specified in column (iv) of the Table in sub-rule (3) and the report of audit or notice in the manner specified in proviso to sub-rule (2).

2. In exercise of the powers delegated by the Central Board of Direct Taxes (‘Board’) under Explanation to sub rule 3 and sub-rule 4 of Rule 12 of the Income tax Rules 1962, the Principal Director General of Income-tax (Systems) lays down the procedures, data structure and standards for additional modes of generation of Electronic Verification Code in addition to EVC prescribed vide earlier Notification No. 2/2015 dated 13th July 2015 as under:

Additional Modes of Generation of EVC:

Case (5): Where the EVC (Electronic Verification Code) is generated by giving bank details to the e-filing website https://incometaxindiaefiling.gov.in

A facility to pre-validate Bank account details will be provided to the assessee under Profile Settings menu in e-Filing website i.e. https://incometaxind iaefiling.gov.in Assessee has to provide the following bank account details: 1. Bank account number 2. IFSC 3. Email ID and 4. Mobile Number. These details provided by the assessee along with PAN and Name as per e-filing database will be validated against the details of taxpayer registered with bank . If the pre-validation is successfully completed, assessee can opt for “Generate EVC using bank account details” option while verifying the Income tax return.

Generated EVC will be sent by e-filing portal to taxpayer ‘s Email ID and/or Mobile Number verified from bank.

List of Banks participating in this facility will be as provided in https://incometaxindiaefiling.gov.in .

Case (6): Where the EVC (Electronic Verification Code) is generated after Demat account authentication using Demat details registered with CDSL/ NSDL

A facility to pre-validate Demat account details will be provided to the assessee under Profile Settings menu in e-Filing website i.e. https://incometaxindiaefiling.gov.in. Assessee has to provide the following Demat account details: 1. Demat account number 2. Email ID and 3. Mobile Number . These details provided by the assessee along with PAN and Name as per e-filing database will be validated against the details of taxpayer registered with depository (CDSL/NSDL). If the pre-validation is successfully completed , assessee can opt for “Generate EVC using Demat account details” option while verifying the Income tax return.

Generated EVC will be sent bye-filing portal to Emaii id and/or Mobile Number verified from CDSL/NSDL.

The Depositories (CDSL/NSDL) participating in this facility will be as provided in https://incometaxindiaefiling.gov.in .

3. Other ConditionsThe additional mode of EVC generation will come into effect from the date of issue of this notification . All other condition shall remain same as specified in Notification No 2/2015 dated 13.07.2015 issued by Pr. DGIT (Systems) , New Delhi.

4 . The mode and process for generation and validation of EVC and its use can be modified, deleted or added by the Principal DGIT (System)/ DGIT (System)

(Nishi Singh)
Pr. DGIT (Systems) , CBDT