From Assessment Year 2015-2016 onwards, the Income Tax Department of India has expanded the facility of verifying and signing the Income Tax Return through the Aadhaar Card. The assessee would be required to link his Aadhaar card with the PAN number on the Income Tax official Website. Once Aadhar Card is linked, the taxpayer would be able to sign the income tax return through the Aadhaar Card.
The Income Tax Department has announced the procedure to link the Aadhaar Card with the Income Tax Return on 13th July 2015, and the same has been explained below in detail. If Aadhar number is related to Permanent Account Number and ITR form, then assessee is needed not to send ITR V acknowledgment form to CPC Bangalore.
Procedure to link Aadhaar Card with ITR Form
Once the assessee has e-filled in the income tax form on the income tax official website, he is required to upload the same on the Income Tax Website.
After uploading the Tax Return online, the income tax portal will ask for the manner in which the assessee would like to verify the Income Tax Return. The Taxpayer would ask the following four options.
- Login to income tax e-Filing portal.
- After, log in there will be a pop-up screen to link your Aadhaar number.
- If not, go to profile settings from the main menu.
- Click on Link to Aadhaar Linked to PAN.
A new page will be opened with following options.
- I already have an EVC, and I would like to submit EVC.
- I do not have EVC, and I would like to generate EVC.
- I would like to generate Aadhaar OTP to e-verify my return.
- I would like to e-verify later/ I would like to send ITR-V.
- The assessee would be required to select Option 3 as shown in the above.
- After validation, Aadhar card number will be linked to your PAN.
- Note that Aadhaar will be linked only if the details match.
- The new window is opened as shown below.
- On selecting this option an OTP (One Time Password) would be sent to the registered mobile number of the taxpayer.
- Click Link Aadhaar; the assessee will be redirected to Link Aadhaar Page under Profile Settings ==>Taxpayer to enter the Aadhaar Number to link his/her Aadhaar to PAN.
- If the Taxpayer’s PAN and Aadhaar are linked, the below pop up is displayed.
The assessee would be required to download furnish this One Time Password (OTP) on the website, and the ITR will get verified. No further action is required after this, and the taxpayer can just download the ITR-V. There is no need to send the copy of the ITR-V after this as the ITR has already been verified from the Aadhaar Card.
If the assessee does not have an Aadhaar Card or he does not intent to sign the Income Tax Return with the Aadhaar Card, they still do have the option of signing the ITR through Digital Signature(DSC) or sending the signed copy of the ITR V to CPC, Bangalore.
Must Read: ITR Forms | Income Tax e-Filing
E-Verification of an Already Uploaded Income Return Tax
If the Income Tax Return has been uploaded on the income tax website but has not been verified, the assessee has the option of either sending the signed copy of Income Tax Return form to the Income Tax Department or to e-verify the already uploaded Income Tax Return at a later time.
To electronically verify an already uploaded return online, the assessee would be required to log in on the Income Tax India website whenever assessee expects to confirm the ITR and then click on the e-file. The Income Tax Return, which was uploaded in the last 120 days but has not yet been verified, would be displayed. To authenticate the IT Return with the Aadhaar, the taxpayer would be required to click on the3rd option, and then an OTP (One Time Password) would be sent to assessee mobile number. Which assessee would be needed to mention on the Tax website and the ITR will then get e-verified.
E-file return using EVC without sending signed copy of ITR-V
The taxpayer filing the Income Tax return electronically (without digital signatures) are required to send the signed copy of ITR-V acknowledgment to the CPC, Bengaluru within 120 days of uploading the return. From the A.Y 2015-16, an option is given to the taxpayer to file the return of income via ‘EVC’ (‘Electronic Verification Code’). In that case, assessee shall not be required to send the signed copy of ITR-V to CPC, Bengaluru.
The CBDT has notified the procedures and modes of filing of return through EVC. Thus, taxpayers can now file their return without worrying about sending the copy of ITR-V acknowledgment to the CPC, Bengaluru. The new procedure is as follows.
Verification of Individual via EVC
- EVC means a code generated for the purpose of electronic verification of the individual furnishing the return of income. EVC will be a unique number linked to assessee’s PAN. It cannot be used for filing the return of income of any other PAN. One Electronic Verification Code-EVC can be used to validate one return, irrespective, of assessment year or type of return.
- EVC generated via Adhaar Card will be valid only for 10 minutes and in any other case, it will be valid for 72 hours.
Who cannot file return via EVC?
- Individuals, whose accounts are required to be audited under Section 44AB.
- Political parties are filing their return of income in ITR-7.
Modes of Generating Electronic Verification Code-EVC
Assessee can generate Electronic Verification Code by any of the four modes specified here under.
- Banks registered with Income Tax Department are providing direct access to the e-filing website to their account holders.
- By clicking on e-filing option account holder will be redirected to the e-filing website where he can generate the EVC using “e-File” menu.
- e-Verification Code generated will be sent to the registered e-mail id and mobile number of the taxpayer, which can be used to verify income-tax return.
- Aadhaar Number
- Taxpayers can link their Aadhaar Number with their PAN on the e-filing website to generate the EVC-Electronic Verification Code. The Aadhaar Card Number can only be linked if the PAN database (i.e., name, Date Of Birth, and gender) are similar to data available with UIDAI for his Aadhaar number.
- Once the Aadhaar Card Number is linked to PAN, ‘OTP’ (‘one-time password’) will be generated by UIDAI and sent to the taxpayer’s mobile number registered with UIDAI. This Aadhaar based One-time password will be the EVC and can be used to verify the income-tax return.
- All assessee can generate EVC through ATM only if ATM card of the taxpayer is linked to PAN validated bank account and the bank is also registered with the Income-tax Department.
- The taxpayer can access ATM of the registered bank using his Debit/Credit card and after that he/she needs to select the option of “Generate EVC for Income Tax Return Filing” on ATM screen.
- The bank will communicate this request to the e-filing website which will make EVC and send the EVC to the assessee on his registered mobile number.
- E-filing Income-tax Department website
- The taxpayer can also make Electronic Verification Code by using the e-filing website of Income-tax Dept. (i.e., www.incomeindiaefiling.gov.in).
- However, this facility is available only to the assessee’s having the total income of Rs. 5 Lakhs or below and who are not claiming an Income Tax refund.
- To use this facility, the assessee can visit the e-filing website and select the option ‘Generate EVC’ from the e-File menu. EVC generated will be sent to the registered email ID and mobile number.