The CBDT issued Order vide F. No. 225/108/2021/ITA-II dated September 24, 2021 regarding regularisation of returns of income verified through Electronic Verification Code (“EVC”) which are otherwise required to be verified through Digital Signature Certificate (“DSC”) as per Rule 12 of the Income-tax Rules, 1962.
It has been 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 furnished electronically under Section 142(1), 148, 153A and 153C of the Income-tax Act,1961 (“the IT Act”) during the period from June 07, 2021 to September 30, 2021 were/are being allowed to be verified through Electronic Verification Code (“EVC”) though these are otherwise required to be verified through Digital Signature Certificate (“DSC”) as per Rule 12 of the Income-tax Rules,1962 (“the IT Rules”). As the said returns of income are not furnished and verified in accordance with Rule 12, the same may be treated as non-est by the Assessing Officers, which may cause genuine hardship to the taxpayers.
On consideration of the above, the Board, in the exercise of its powers under Section 19(2)(a) of the IT 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 June 07, 2021 to September 30, 2021 and verified through EVC instead of Digital Signature, shall be deemed to have been furnished and verified as per Rule 12.
The regularisation 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 riot treated as non-est.
The Order can be accessed at: https://www.incometaxindia.gov.in/news/order-us-119-of-the-income-tax-act-1961.pdf