CBDT to Regularise ITRs submitted using EVC instead of DSC

F.No. 225/108/2021 /ITA-II

Government of India

Ministry of Finance

Department of Revenue

Central Board of Direct Taxes

New Delhi, Dated 24^th September, 2021

Order u/s 119 (2) (a) of Income Tax Act, 1961

Subject: Regularization of returns of income verified through Electronic Verification Code (EVC) which are otherwise required to be verified through Digital Signature (DSC) as per Rule 12 of the Income-Tax Rules,1982 — reg.

It has been brought to the notice of the Central Board of Direct Taxes (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, 1961 (the Act) during the Period from 07.06.2021 to 30.09.2021. were/are being allowed to be verified through Electronic Verification Code (EVC) though these am otherwise required to be verified through Digital Signature (DSC) as per Rule 12 of the Income-tax Rules,1962 (the Rules) As the said returns of income are not furnished and verified in accordance with the Rule 12, the same may be treated as non-est by Me Assessing Officers, which may cause genuine hardship to the taxpayers
On consideration of the above, the Board, in exercise of ds powers under Section 119(2)(a) of the Act, hereby directs 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 regularization 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 heated as non-est

(Ravinder Maini)

Director to the Government of India