Rule-14C (of Income Tax Rules, 1962), 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 (of Income Tax Act, 1961)
Rule-14C (of Income Tax Rules, 1962), 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 (of Income Tax Act, 1961)
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 (of Income Tax Act, 1961).
For the purposes of sub-clause (b) of clause (i) of sub-section (7) of section 144B (of Income Tax Act, 1961), where an assessee or any other person submits an electronic record by logging into his registered account in designated portal of the Income-tax Department, it shall be deemed that the electronic record has been authenticated under electronic verification code.
Explanation.- For the purposes of this rule, "designated portal" shall have the same meaning as assigned to it in in clause (i) of the Explanation below to section 144B (of Income Tax Act, 1961).
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