F. No. 225/108/2021/TA-II
Govornment of Indla
Ministry of Finance
Dopartmont of Revonuo
Central Board of Diroct Taxos AAAA
New Delhi, Dated 24h September, 2021

Order u/s 119 (2Ma) of the Income-tax Act 1961
Subject: Regularisation of returns of income verified through Electronic Verification
Code (EVC) which aro otherwise required to be verified through Digital Signature (DSC)
as per Rulo 12 of the Income-tax Rules,1962 reg.

1. It has been brought to the notice of the Central Board of Direct Taxes (Board) tnat due
   to technical issues in the e-filing portal, certain returns of income furnished electronically under
   Section 142(1), 148, 153A and 153C of the Income-tax Act, 196 1 (the Act) during the period
   from 07.06.2021 to 30.09.2021, were/are being allowed to be verified through Electronic
   Verification Code (EVC) though these are otherwise required to be verified through Digital
   Signature (DSC) as per Rule 12 of the Income-tax Rules, 1962 (the Rules). As the said returns
   of income are not furnished and verified in accordance with Rule 12, the same may be treated
   as non-est by the Assessing Officers, which may cause genuine hardship to the taxpayers
2. on consideration of the above, the Board, in exercise of its powers under Section
   119(2Ma) 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 07.06.2021 to
   30.09 2021 and verified through Electronic Verification Code instead of Digital Signature, shal
   be deemed to have been furnished and verified as per Rule 12.
3. The regularisation of such returns shall be immediately brought to the notice of the assessing officer concerned , through ITBA by DG(systems) so that such returns are not treated as non est.