Electronic Verification Code (EVC) for electronically filed Income Return - Procedure
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).
The Principal Director General of Income-tax (Systems) has laid down the procedures, data structure and standards for Electronic Verification Code:
The Electronic Verification Code (EVC) would verify the identity of the person furnishing the return of income ('Verifier) and would be generated on the E-filing website https://incometaxindiaefilinq.gov.in or as otherwise indicated. The EVC can be used by a Verifier being an Individual to verify his Income Tax Return or that of an HUF of which he is the Karta. The EVC generation process may vary based on the risk-category of the Assessee, method of accessing the E-filing website or interface with third party authenticating entity. The EVC would be unique for an Assessee PAN and will not valid for any other PAN at the time of filing of the Income Tax Return. One EVC can be used to validate one return of the Assessee irrespective of the Assessment Year or return filing type (original or revised). The EVC will be stored against the Assessee PAN along with the other verification details. The EVC will be valid for 72 hours or as otherwise specified. The Verifier can use more than one mode to obtain EVC and can generate the EVC multiple times.
CBDT Notification No. 02/2015., Dated: July 13, 2015