Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>National e-Assessment Centre authenticates electronic records by digital signature or electronic verification code; replaces earlier originator signature rule</h1> For this Scheme, an electronic record is authenticated by the National e-Assessment Centre through its digital signature, and by the taxpayer or any other required person by affixing a digital signature where mandated; in other cases the person may authenticate by digital signature or by electronic verification code. The term electronic verification code is as defined in the applicable rules. The provision replaces an earlier formulation that required originator digital signatures under the Information Technology statute.