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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Electronic authentication of records requires digital signature or electronic verification code to validate faceless appeal documents.</h1> Authentication of electronic records requires the National Faceless Appeal Centre to affix its digital signature; appellants required to file returns under digital signature must authenticate by their digital signature; otherwise authentication may be by digital signature or by electronic verification code, with the electronic verification code defined by the Rules.

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