Authentication of electronic record

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Full Text of the Document

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....al unit or verification unit, as the case may be, by affixing digital signature; (iii) assessee or any other person, by affixing his digital signature or under electronic verification code, or by logging into his registered account in the designated portal. Explanation. - For the purpose of this paragraph, "electronic verification code" shall have the same meaning assigned to it in the Explanat....