Online ITR filing simplified – No need for signed copy of ITR-V to be sent if EVC followed

When EVC is followed hard copy of ITR-V need not be sent by Post – Procedure for following Electronic verification Code (EVC) using internet banking or Aadhaar while filing ITR online

Income Tax Department has introduced a new system for Electronic Verification of Online filing of Income Tax returns such as ITR-1, ITR-2, ITR-2A, ITR-4S etc, which is known as Electronic Verification Code (EVC).

As per this new procedure introduced for the purpose of simplifying online filing of ITR, tax payers submitting ITR online will have to comply with EVC for verification of the individual who is filing the return.  As such EVS has been made applicable for small tax payers with taxable income not exceeding Rs. 5 lakh and with no refund claims.

This new system is meant to avoid the existing system of sending the manually signed copy of ITR-V (acknowledgement) after filing the return online through post to the IT Department, Electronic City, Bengaluru.

Existing system of Online IT Return Filing

• Individuals have to fill the particulars in the Excel or Java utility downloaded from online income tax filing web site – https://incometaxindiaefiling.gov.in
• Then xml file generated after filling up income tax particulars in the ITR excel or java utility will have to be uploaded after logging into income tax online filing website with or without Digital signature.
• As far as ITR-1 and ITR-4S is concerned income tax has already launched the facility of online filling up of income tax particulars without involving downloading excel or Java utility for uploading xml file.
• In respect of both system of filing ITR mentioned above (ITR using excel or Java utility and online filling up of data) manual submission of signed copy of ITR-V is not needed if ITR is filed with digital signature for verification of the individual who is submitting the return.
• In the case of ITR filed without digital signature, the verification of person who filed the Return is not possible.  So a manually signed copy of ITR-V acknowledgement will have to be sent to Central Processing center of Income Tax Department at Bengaluru within 120 days from the date of online filing of ITR.

IT Department has simplified this procedure of sending ITR-V by post since this manual process involves human handling and there are chances for non-receipt of ITR-V at Central Processing Center of Income Tax Department.

New System for online verification of Electronic Filing of ITR

Tax payers will have to generate “one time password” (OTP) at the time of submitting ITR. There are four options under which one can generate EVC which are as follows.

• Internet banking,
• Aadhaar number,
• ATM and
• email.

Individuals who have already uploaded their Income Tax Returns can also generate the EVC now and it that case they need not manually submit ITR-V by Post.  If EVC could not be complied with for any of the reasons, manually signed copy of ITR-V can still be sent as per the old procedure.

How the system works?

Tax payers can generate the EVC on following categories.

1  e-Verification while uploading a return (Non – NetBanking)
1    Upload Return ->Click Submit

2    The Return is uploaded (Pending for e-Verification)

3    Four e-Verification options provided –  Taxpayer can  choose any one of  the options provided to e-Verify the return.

Ø   Option-1 -> “I already have an EVC and I would like to Submit EVC”

Ø   Option-2 -> “I do not have an EVC and I would like to generate an EVC”

Ø   Option-3 -> “I would like to generate Aadhaar OTP to e-Verify my return”

Ø   Option-4 -> “I would like to e-Verify later/ I would like to send ITR-V”
2  e-Verification of an already uploaded return (Non – NetBanking)
1   Click e-Verify Return under e-file.

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.

Ø   Option-1-> “I already have an EVC and I would like to Submit EVC”

Ø   Option-2-> “I do not have an EVC and I would like to generate an EVC”

Ø   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 NetBanking.

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).
Option 4 – “I would like to e-Verify later/ I would like to send ITR-V”
Step 1: Click on Continue ->Download ITR-V

Step 2: Submit ITR-V to CPC, Bangalore.

3  e-Verification while uploading a return through NetBanking Login
1   Login to e-Filing through NetBanking

2   Upload Return-> Click Submit

3   The Return is uploaded (Pending for e-Verification)

4   Three e-Verification options provided – Taxpayer can choose any one of the options provided to e-Verify the return.

Ø   Option-1-> “I would like to e-Verify my return now”

Ø   Option-2-> “I would like to generate Aadhaar OTP to e-Verify my return”

Ø   Option-3-> “I would like to e-Verify later/ I would like to send ITR-V”

Option 1 – “I would like to e-Verify my return now”

Step 1: Click on “I would like to e-Verify my return now”-> Click Continue

Step 2: Download the Acknowledgement (No Further action required).

Option 2 – “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).

Option 3 – “I would like to e-Verify later/ I would like to send ITR-V”

Step 1: Click on Continue-> Download ITR-V

Step 2: Submit ITR-V to CPC, Bangalore.
Note: User who has already uploaded the return and opts to e-Verify the existing return can use the above mentioned options other than Option 3.

Download new ITR procedure of EVC form Income Tax Department

Download CBDT Notification No. 2/2015 dated 13.07.2015 for electronic Verification for ITR using Aadhaar, Net banking or bank ATM