Authentication of electronic record: digital signature or electronic verification code validates submissions under the e assessment scheme. An electronic record under the Faceless Assessment Scheme is authenticated by the National e-Assessment Centre by affixing its digital signature, or by the assessee or other person by affixing a digital signature where required by rules, and otherwise by affixing a digital signature or using an electronic verification code; the term electronic verification code is as defined in the Rules.
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Provisions expressly mentioned in the judgment/order text.
Authentication of electronic record: digital signature or electronic verification code validates submissions under the e assessment scheme.
An electronic record under the Faceless Assessment Scheme is authenticated by the National e-Assessment Centre by affixing its digital signature, or by the assessee or other person by affixing a digital signature where required by rules, and otherwise by affixing a digital signature or using an electronic verification code; the term electronic verification code is as defined in the Rules.
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