Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
North Block, New Delhi, the 20th of July, 2015
Order under section 119(1) of Income-tax Act, 1961
Subject: Validation of tax-returns through Electronic Verification Code-reg.-
The Central Board of Direct Taxes (`CBDT’) vide Notification No. 41/2015 dated 15.04.2015 in cases of categories of ‘persons’ specified therein, has introduced Electronic Verification Code (`EVCI) as one of the modes for validation of return of income which are filed electronically on or after 01.04.2015.
2. In case of returns of income pertaining to Assessment Year’s 2013-2014 and 2014-
2015 filed electronically (without digital signature certificate) between 01.04.2014 to 31.03.2015, time-limit for submission of ITR-V to the CPC Bengaluru has already been extended till 31.10.2015 vide Notification No. 1/2015 dated 10.07.2015 issued by the Pr. DGIT(Systems), CBDT. In order to facilitate the process of validation of such returns, CBDT, in exercise of the powers conferred under sub-section (1) of section 119 of the Income-tax Act, 1961, hereby directs that the taxpayer can validate such returns of income within the said extended time through EVC also.