Authentication of electronic records requires digital signatures by tax authorities and applicants or registered-email communication.

Authentication of electronic record is effected by the Board for Advance Rulings, the Principal Commissioner of Income tax or the Commissioner of Income tax by affixing their digital signature. An applicant or authorised representative must affix a digital signature if required by the Rules to furnish the return of income under digital signature; otherwise authentication may be by communication through the applicant's registered email address.

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