Authentication of electronic records requires authorised units or users to use electronic communication, digital signatures, or electronic verification for validity. Under the Faceless Penalty Scheme, an electronic record is authenticated by the National Faceless Penalty Centre via electronic communication; by penalty, penalty review, technical or verification units by affixing digital signatures; and by the assessee or any other person by affixing a digital signature, using an electronic verification code, or logging into a registered account, with 'electronic verification code' defined as in the cited rules.