Para 13 - Authentication of electronic record - E- Advance Rulings Scheme, 2022

13. Authentication of electronic record.― For the purposes of this Scheme, an electronic record shall be authenticated by the (a) Board for Advance Rulings , the Principal Commissioner of Income-tax or the Commissioner of Income-tax, as the case may be, by affixing its digital signature; (b) 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 email address.