CBDT extends benefit of authenticating electronic records under EVC to persons required to do so by digital signature

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ease authentication of electronic records submitted in faceless assessment proceeding

Press Release, dated 07-09-2021

In order to ease the process of authentication of electronic records under the Faceless Assessment Regime, the CBDT vide Notification No. 101/2021, dated 06-09-2021 has inserted a new Rule 14C to the Income-tax Rules, 1962.

Rule 14C provides that electronic records submitted through the registered account of the taxpayers in the Income-tax Department’s portal shall be deemed to have been authenticated by the taxpayer by electronic verification code (EVC) for the purpose of section 144B(7)(i)(b).

However, this simplified process of authentication is not available to those persons who are mandatorily required to authenticate the electronic records by digital signature. To provide benefits to those persons, the CBDT has decided to extend the simplified process of authentication of EVC to these persons also.

Thus, the persons who are mandatorily required to authenticate electronic records by digital signature shall be deemed to have authenticated the electronic records when they submit the record through their registered account in the Income-tax Department’s portal. The legislative amendments in this regard shall be proposed in due course.

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