Para 9 - Authentication of electronic record - Faceless Penalty Scheme, 2021

1 [ 9. Authentication of electronic record . For the purposes of this Scheme, an electronic record shall be authenticated by, (i) the National Faceless Penalty Centre by way of an electronic communication; (ii) the penalty unit or the penalty review unit or technical 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 Explanation to sub-rule (3) of rule 12 of the Rules. ] ************** NOTES:- 1. Substituted vide NOTIFICATION NO. 54/2022 dated 27-05-2022 before it was read as, 9. Authentication of electronic record. For the purposes of this Scheme, an electronic record shall be authenticated by the, (i) National Faceless Penalty Centre by affixing its digital signature; (ii) assessee or any other person, by affixing his digital signature if he is required under the Rules to furnish his return of income under digital signature, and in any other case by affixing his digital signature or under electronic verification code. Explanation . For the purpose of this paragraph, electronic verification code shall have the same meaning as referred to in rule 12 of the Rules.