https://www.taxtmi.com/acts?id=39316 Under the Faceless Penalty Scheme, an electronic record is authenticated by the National Faceless Penalty Centre via electronic communication; by penalty, penalty review, technical or verification units by affixing digital signatures; and by the assessee or any other person by affixing a digital signature, using an electronic verification code, or logging into a registered account, with "electronic verification code" defined as in the cited rules. en-us Thu, 14 Jan 2021 15:44:52 +0530 Sat, 28 May 2022 10:32:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39316 Under the Faceless Penalty Scheme, an electronic record is authenticated by the National Faceless Penalty Centre via electronic communication; by penalty, penalty review, technical or verification units by affixing digital signatures; and by the assessee or any other person by affixing a digital signature, using an electronic verification code, or logging into a registered account, with "electronic verification code" defined as in the cited rules. Act-Rules Direct Taxes Thu, 14 Jan 2021 15:44:52 +0530 https://www.taxtmi.com/acts?id=39316