Para 11 - Authentication of electronic record - E-Settlement Scheme, 2021

11. Authentication of electronic record. ―For the purposes of this Scheme, an electronic record shall be authenticated by the (i) the Interim Board, the Principal Commissioner or the Commissioner, by affixing its digital signature; (ii) the applicant or his authorised representative, 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 communicating through his registered e-mail address.