We analyze virtual Compton scattering off the nucleon at low energies in a covariant, model-independent formalism. We define a set of invariant functions which, once the irregular nucleon pole terms have been subtracted in a gauge-invariant fashion, is free of poles and kinematical zeros. The covariant treatment naturally allows one to implement the constraints due to Lorentz and gauge invariance, crossing symmetry, and the discrete symmetries. In particular, when applied to the $epto epgamma$ reaction, charge-conjugation symmetry in combination with nucleon crossing generates four relations among the ten originally proposed generalized polarizabilities of the nucleon.
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