Income Tax Returns verified via EVC instead of DSC to be regularised

Last Updated On: Sept. 25, 2021, 11:07 p.m.
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Income Tax Returns verified via EVC instead of DSC to be regularised

The Central Board of Direct Taxes (CBDT) notified that Income Tax Returns verified via Electronic Verification Code (EVC) instead of Digital Signature (DSC) to be regularised if filed from June 7, 21 to September 30, 21.

It has been brought to the notice of the 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, 1961 during the period from June 7, 2021, to September 30, 2021, were/are being allowed to be verified through EVC though these are otherwise required to be verified through DSC as per Rule 12 of the Income-tax Rules,1962. 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.

The Board, in the exercise of its powers under Section 119(2)(a) of the Act directed 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.

“The regularisation of such returns 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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