For the purpose of faceless assessment, Section 144B (7)(i)(b) provides the requirement of furnishing any electronic record by the assessee after authentication by means of EVC/ DSC.
The aforementioned sub-section reads as –
“For the purposes of faceless assessment-
an electronic record shall be authenticated by-
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.”
In pursuance of Notification No. G.S.R. 616(E) dated 6.09.2021, for the purpose of convenience of assessees, the procedure of authentication has been simplified. The Income Tax Rules, 1962 have been amended such that now if any document is furnished after logging into the registered account in the income tax portal, the same will be deemed to have been authenticated by DSC/EVC. Thus, the facility of deemed authentication has been introduced by amending the Income Tax Rules.
For the purpose of deemed authentication by the taxpayers, Rule 14C has been inserted in the Income Tax Rules, 1962.
