Regularisation 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, 1962.

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..... Revenue Central Board of Direct Taxes ***** New Delhi, Dated 24th September, 2021 Order u/s 119(2)(a) of the Income-tax Act, 1961 Subject : Regularisation 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, 1962 - reg. 1. It has bee .....

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..... 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 7-6-2021 to 30-9-2021 and verified through Electronic Verification Code instead of Digital Signature, shall be deemed to have been furnished and verified as per rule 12. 3. The regulation of such returns shall be immediatel .....

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