Para 11 - Authentication of electronic record - E-Appeals Scheme, 2023

11. Authentication of electronic record. For the purposes of this Scheme, an electronic record shall be authenticated by, (i) the JCIT (Appeals), in case of order passed under clause (IX) of sub-paragraph (1) of paragraph 6 or under sub-paragraph (3) of paragraph 7 or under sub-paragraph (5) of paragraph 8, by affixing his digital signature; (ii) 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 purposes of this paragraph, electronic verification code shall have the same meaning as referred to in sub-rule (3) of rule 12 of the Rules.