ITRs verified through EVC instead of DSC to be regularised if filed during 07-06-21 to 30-09-21: CBDT

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.

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