https://www.taxtmi.com/acts?id=40237 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. en-us Tue, 07 Sep 2021 10:05:24 +0530 Tue, 19 May 2026 15:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40237 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. Act-Rules Income Tax Tue, 07 Sep 2021 10:05:24 +0530 https://www.taxtmi.com/acts?id=40237