Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Rule 14C - Prescribed manner of authentication of an electronic record under electronic verification code under sub-clause (b) of clause (i) of sub-section (7) of section 144B
Income-tax Rules, 1962 Chapter III ASSESSMENT PROCEDURE
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Electronic authentication by portal login is deemed valid for verification code purposes under income-tax assessment procedure. Authentication of an electronic record for electronic verification code purposes is deemed satisfied when an assessee or any other person submits the record by logging into a registered account on the designated portal of the Income-tax Department. The rule applies for the purposes of section 144B and treats such portal-based submission as valid electronic authentication under the prescribed verification mechanism.
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.
Electronic authentication by portal login is deemed valid for verification code purposes under income-tax assessment procedure.
Authentication of an electronic record for electronic verification code purposes is deemed satisfied when an assessee or any other person submits the record by logging into a registered account on the designated portal of the Income-tax Department. The rule applies for the purposes of section 144B and treats such portal-based submission as valid electronic authentication under the prescribed verification mechanism.
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