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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 Conditions

The 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

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0 Comments

  1. Sekaran says:

    Balasubramanian says it right. Handling these frivolous variations in Aadhar and bank profiles is better solved at your bank level. the big brother called Aadhar is actually a white elephant so far as linking matters are concerned. in a country like india with egoists manning the govt offices speaking no english but only various native languages and with a lot of educated idiocy built in computerisation in such matters is impossible. unfortunately the govt of the day also learn lessons very slowly and very late and after a lot of inconvenience to the honest tax payer, as most of the men manning the so called responsible govt. offices are also only ameteurs and some mavericks including those ITOs in the CBDT AAYAKAR BHAVANS. Bank is the right place for everything as all our money is only there,

  2. S Chockalingam says:

    I have the same problem. I am not able to register my Aadhaar number, as it states that names don’t match. In the Aadhaar card only the first letter of my father’s name is shown ( as initial) whereas in the PAN card my father’s name is shown in full as surname.
    Can anyone suggest a way out to have my Aadhaar number registered ?

  3. CA K S HARIHARAN says:

    AADHAR BASE EVC- IN PAN DATABASE THE NAME IS AS FIRST ,MIDDLE AND LAST NAME.IN AADHAR IT IS NOT IN THE SAME FORMAT. WHEN WE GENERATE AADHAR BASED EVE IT SHOWS THAT NAME IS NOT MATCHING.HOW TO RESOLVE THIS ISSUE.PL.ANYBODY EXPLAIN.

  4. VENKAT says:

    I have a doubt. The name in the bank accounts are invariably intiaised name e.g r.abcdef, whereas the name in the income tax return is full name e.g. abcd.dfgrth
    will this give problem in EVC

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