Explanation to sub rule (3) of rule 12 of the Income Tax Rules 1962, states that for the purpose of electronic verification of the person furnishing the return of income as per the data structure and standards specified by Principal Director General of Income-Tax (Systems) or Director-General of Income-Tax(Systems) shall specify the procedures, formats and standards for ensuring secure capture and transmission of data and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to furnishing the returns in the manners (other than the paper form) specified in column(iv) of the Table in sub-rule(3) and the report of audit or notice in the manner specified in proviso to sub-rule(2).
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Electronic Verificaton Code (EVC) for elctronically filed Income Tax Return – Additional Modes
