Subject: Validation of tax-returns through Electronic Verification Code-reg.-
The Central Board of Direct Taxes ('CBDT') vide Notification No. 41/2015 dated 15.04.2015 in cases of categories oi 'persons‘ speciﬁed there, had introduced Electronic Verification Code ('EVC') as one of the modes for validation of return of income pertaining to Assessment Year 2015-2016 which are ﬁled electronically on or after 01.04.2015.
2. CBDT had further permitted validation of such returns at income through EVC in case of returns of income pertaining to Assessment Years 2013-2014 and 2014-2015 ﬁled electronically (without digital signature certiﬁcate) between 01.04.2014 to 31.03.2015. vide its subsequent order dated 20.07.2016 tor the convenience of the taxpayers. This order was applicable to those cases which were covered by Notification No. 112015 dated 10.07.2015 issued by the Pr. DGIT (Systems). CBDT wherein time-limit for submission of lTR-V to the CPC Bengaluru was extended till 31.10.2015.
3. To further facilitate the process of validation of tax-returns, the CBDT. in exercise of the powers conferred under sub-section(1)of section 119 of the income Act. 1961 ('Act’) hereby directs that returns of income which are ﬁled on or after 01.04.2015 electronically (without digital signature certificate) pertaining to the Assessment Year 2014-2015 or returns ﬁled in response to various statutory notices as prescribed under the Act or returns ﬁled as a consequence of condonation ‘delay u/s 119 of the Act n also be validated through EVC.