Central Board of Direct Tax (CBDT) Vide Notification No 2/2015 dt 13/07/2015, prescribed detailed procedure for electronic verification ( EVC ) for electronically filed Income tax Return.
Department has also released user manual for e-verification of Returns. Here is the detailed step involved in e-Verification of an already uploaded return(Non-Net – NetBanking)
1 Click e-Verify Return under e-file menu after log in to efiling portal
2 Uploaded returns (120 Days) which are yet to be e-Verified are displayed in a table.
3 Click on e-Verify (for the return already uploaded)
4 Three e-Verification options provided – Taxpayer can choose any one of the options provided to e-Verify the return.
- Option-1 : “I already have an EVC and I would like to Submit EVC”
- Option-2 : “I do not have an EVC and I would like to generate an EVC” to e-verify my return
- Option-3 : “I would like to generate Aadhaar OTP to e-Verify my return”
Option 1 – “I already have an EVC and I would like to Submit EVC”
Step 1: Provide the EVC in the text box -> Click Submit.
Step 2: Download the Acknowledgement (No Further action required).
Option 2 – “I do not have an EVC and I would like to generate an EVC”
Two options are provided – Taxpayer can choose any one of the options if they do not have an EVC
i. Generate EVC through NetBanking.
ii. Generate EVC to registered Email Id and Mobile Number.
Generate EVC through NetBanking:
Step 1: Login to e-Filing Portal through Ne Banking.
Step 2: Click on e-Verify return.
Generate EVC to registered Email Id and Mobile Number:
Step 1: Enter the EVC sent to your registered Email Id / Mobile Number and Submit to e-Verify return.
Step 2: Download the Acknowledgement (No Further action required).
Option 3 – “I would like to generate Aadhaar OTP to e-Verify my return”
Pre-requisite: Taxpayer’s PAN and Aadhaar should be linked. If Aadhaar is not linked, click on Link Aadhaar button and link the Aadhaar.

Step 1: Enter the Aadhaar OTP sent to your Mobile Number registered with Aadhaar and Submit to e-Verify return.
Step 2: Download the Acknowledgement (No Further action required).
Before linking Aadhaar with PAN you must read this article IT dept plans to map all taxpayer details via PAN, Aadhaar
Other Important Points:
1. Electronic Verification Code: Electronic verification code means a code generated for the purpose of electronic verification of the person furnishing the return of income as per data structure and standard specified by the tax department. The EVC will be a 10 digit alpha numeric number.
2. The government has asked tax payers to mention their aadhaar number in the tax return. However, do note that mentioning your aadhaar number does not relieve you of e-verification of your tax return. Your return must be separately e-verified by generating Electronic Verification Code (EVC)
3. One EVC : One EVC can be used to validate one return of the assessee only irrespective of the assessment year or return filing type (original or revised)
4. Total Income less than Rs. 5.00 Lakh or no refund claim: Where the total income as per income tax return is less than Rs. 5.00 Lakh or where there is no refund claim, the verifier can generate an EVC on the efiling website through efile menu. In that case EVC will be sent to the registered email id and mobile number of assessee provided in the filing website.
Where total income is more than Rs. 5.00 Lakh or claiming refund, you will not be able to eVerify your return generating electronic verification code using registered email id or mobile Number. In such cases, verification can be done using other methods of verification ie net banking or Aadhaar linking.
This option may further be restricted to assessee based on other risk criteria that may be determined from time to time
Also Read:
- How to link Aadhaar with Income Tax Return (ITR)
- Are you unable to link Aadhaar with PAN due to mismatch of the name? Here is the solution
- Tempting mistakes while filing the Income Tax return
- Does the Income Tax Officer have the discretionary powers to take up scrutiny of IT returns?
- Which Income tax Returns should I file for the Asst Year 2015-16?
- 10 points to know about filing income tax return of salaried employees
- Which ITR form is to be used – take this QUIZ
- Does the Income Tax Officer have the discretionary powers to take up scrutiny of IT returns?
- Information sought by ITO during scrutiny assessment u/s 142(1)
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