Part DCASafe 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 ... Summary
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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