Authentication of electronic record

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..... heme, 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-paragra .....

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..... e 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 hav .....

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