CBDT prescribes manner for authenticating electronic records under EVC for faceless assessment

Notification No. 101/2021, dated 06-09-2021

Section 144B provides that all the communications between the NFAC and assessees or his authorised representative or any other person shall be done exclusively by electronic mode. Further, all internal communication between the NFAC, RFAC and various units shall be done electronically.

The assessee or any other person shall authenticate the electronic records by affixing his digital signature, if he is required to furnish his return of income under digital signature, and by affixing his digital signature or under electronic verification code in any other case. The CBDT was empowered to prescribe how such authentication is to be made under an electronic verification code. In exercise of such power CBDT has inserted a new Rule 14C to prescribe such manner.

Rule 14C provides that where an assessee or any other person submits an electronic record by logging into his registered account in the designated portal of the Income-tax Department, it shall be deemed that the electronic record has been authenticated under electronic verification code.

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