Income-tax (27th Amendment) Rules, 2021. - 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 - 101/2021 - Income Tax

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Electronic verification code authentication: logging into a registered account on designated portal deems record authenticated. An electronic record submitted by an assessee or any other person by logging into their registered account in the Income-tax Department's designated portal shall be deemed authenticated under the electronic verification code; 'designated portal' has the meaning assigned in the Explanation to the applicable statutory provision.

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Provisions expressly mentioned in the judgment/order text.

Electronic verification code authentication: logging into a registered account on designated portal deems record authenticated.

An electronic record submitted by an assessee or any other person by logging into their registered account in the Income-tax Department's designated portal shall be deemed authenticated under the electronic verification code; "designated portal" has the meaning assigned in the Explanation to the applicable statutory provision.

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Income-tax (27th Amendment) Rules, 2021. - 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 - 101/2021 - Income Tax

Electronic verification code authentication: logging into a registered account on designated portal deems record authenticated.

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Income-tax (27th Amendment) Rules, 2021. - 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 - 101/2021 - Income Tax

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Electronic verification code authentication: logging into a registered account on designated portal deems record authenticated.

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