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 - Income-tax Rules, 1962

1 [ 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 .- 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 in clause (i) of the Explanation below to section 144B ] ************** NOTES:- 1. Inserted vide NOTIFICATION NO. 101/2021 dated 06-09-2021