Income tax returns verified through EVC which are otherwise to be verified through DSC considered valid

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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 Direct Taxes (Board) that due to technical issues in the e-filing portal, certain returns of income furnished electronically under Section 142(1), 148, 153A and 153C of the Income-tax Act, 196 1 (the Act) during the period from 07.06.2021 to 30.09.2021, were/are being allowed to be verified through Electronic Verification Code (EVC) though these are otherwise required to be verified through Digital Signature (DSC) as per Rule 12 of the Income-tax Rules, 1962 (the Rules). As the said returns of income are not furnished and verified in accordance with Rule 12, the same may be treated as non-est by the Assessing Officers, which may cause genuine hardship to the taxpayers.

2. On consideration of the above, the Board, in exercise of its powers under Section 119(2)(a) of the Act, hereby directs that such returns of income furnished electronically under Section 142(1), 148, 153A and 153C of the Act during the period from 07.06.2021 to 30.09 2021 and verified through Electronic Verification Code instead of Digital Signature, shall be deemed to have been furnished and verified as per Rule 12.

3. The regularisation of such through returns ITBA shall be immediately brought to the notice of the Assessing officers concerned, through ITBA by DGIT(Systems) so that such returns are not treated as non-est.

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As per rule 12 the following persons are required to compulsorily verify the Income tax return using digital signature:

• Individual or Hindu undivided family – Accounts are required to be audited under section 44AB of the Act
• Company – In all cases
• Firm or limited liability partnership or any person – Accounts are required to be audited under section 44AB of the Act

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