ITRs verified through EVC instead of DSC to be regularised if filed during 07-06-21 to 30-09-21: CBDT
- Blog|News|Income Tax|
- < 1 minute
- By Taxmann
- |
- Last Updated on 27 September, 2021
Latest from Taxmann
Order under section 119, dated 24-09-2021
An Income-tax return can be verified with Digital Signature Certificate (DSC), Electronic Verification Code (EVC), Aadhaar based OTP, or by sending a signed copy of the acknowledgment to CPC Bengaluru.
Though any assessee can file the Income-tax return with DSC, the following class of persons is mandatorily required to file the return using the DSC:
a. Companies;
b. Political Parties;
c. Any person whose accounts are required to be audited under Section 44AB of the Income-tax Act except person filing return in ITR-7.
It was brought to the notice of the Central Board of Direct Taxes (CBDT) that due to technical issues in the e-filing portal, certain returns of income (ITR) furnished electronically during the period from 07.06.2021 to 30.09.2021 were/are being allowed to be verified through EVC. However, these are otherwise required to be verified through DSC. Thus, said ITRs may be treated as non-est by the Assessing Officers, which may cause genuine hardship to the taxpayers.
Thus, the CBDT has directed that ITRs furnished electronically under Section 142(1), 148, 153A, and 153C during the period from 07.06.2021 to 30.09.2021 and verified through EVC instead of DSC shall be deemed to have been furnished and verified as per Rule 12.
Click Here To Read The Full Notification
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
