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<h1>Rule 14C Details Electronic Record Authentication via Verification Code Under Section 144B(7)(i)(b) of Income Tax Act</h1> Rule 14C of the Income-tax Rules, 1962, outlines the prescribed manner for authenticating an electronic record using an electronic verification code as per section 144B(7)(i)(b) of the Income Tax Act. When an assessee or any other person submits an electronic record through their registered account on the designated Income-tax Department portal, it is considered authenticated under the electronic verification code. The term 'designated portal' refers to the meaning assigned in the Explanation to section 144B. This rule was introduced through Notification No. 101/2021 on September 6, 2021.