Deemed authentication under EVC under Faceless Assessment-CBDT Notification.
Submission of an electronic record by logging into registered account in income tax efiling portal to be deemed authentication under EVC under Faceless Assessment.
Under sub-clause (b) of clause (i) of sub-section (7) of section 144B, for the purpose of the Faceless Assessment, an electronic record shall be authenticated by the assessee or any other person , by affixing his digital signature if he is required to furnish his return of income under digital signature, and in any other case, by affixing his digital signature or under electronic verification code in the prescribed manner.
CBDT vide Notification No. 101/2021 dated 6th September 2021 has notified the Income-tax (26th Amendment) Rules, 2021. A new Rule 14C has been added to provide for the authentication of an electronic record under electronic verification code for the purposes of sub-clause (b) of clause (i) of sub-section (7) of section 144B.
The Rule 14C provides that where an assessee or any other person submits an electronic record by logging into his registered account in designated portal of the Income-tax Department, it shall be deemed that the electronic record has been authenticated under electronic verification code.
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