Para 10 - Authentication of electronic record - Faceless Appeal Scheme, 2021

10. Authentication of electronic record. For the purposes of this Scheme, an electronic record shall be authenticated by (i) the Commissioner of Income-tax (Appeals), in case of order passed under clause (x) of sub-paragraph (1) of paragraph 5 or under sub-paragraph (5) of paragraph 6 or under sub-paragraph (8) of paragraph 7, by affixing digital signature; (ii) the National Faceless Appeal Centre by affixing digital signature of the authorised signatory on its behalf, for all communication made on behalf of Commissioner (Appeals), other than the orders referred to in clause (i); (iii) the appellant 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 as referred to in rule 12 of the Rules.