Rule 14C: 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
The Income-tax Rules, 1962Central Act · 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.
For the purposes of sub-clause (b) of clause (i) of sub-section (7) of section 144B, 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 clause (i) of the Explanation below to section 144B.]
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
Jurisdiction
Central
Status
In force as published by the source
How this provision has been amended
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
inserted. Inserted by the IT (Twenty-seventh Amdt.) Rules, 2021, w.e.f. 6-9-2021 (as corrected by Corrigendum G.S.R. 619(E), dated 7-9-2021).
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