Home Circulars & Notifications CBDT Eases Rules On E-Record Authentication In Faceless Assessment Proceedings

CBDT Eases Rules On E-Record Authentication In Faceless Assessment Proceedings

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CBDT Eases Rules On E-Record Authentication In Faceless Assessment Proceedings
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The Central Board of Direct Taxes (CBDT) on September 07, 2021 has issued a press release to amend the income tax rules, 1962 to ease authentication of electronic records submitted in faceless assessment proceedings vide notification vide notification no G.S.R. 616(E) dated September 06, 2021..

The notification released on 6th September 2021 states that if the taxpayer submits an electronic record through their account registered with the designated income tax portal, it will be deemed that the e-record is authenticated under the Electronic Verification Code (EVC).

The amended Rules provides that electronic records submitted through registered account of the taxpayers in the Income-tax Department’s portal shall be deemed to have been authenticated by the taxpayer by electronic verification code (EVC). Therefore, where a 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 by EVC for the purposes of section 144B(7)(i)(b) of the Income-tax Act, 1961.

In order to provide the benefit of the simplified process of authentication by EVC to these persons, it has been decided to extend the simplified process of authentication by EVC to these persons also.  Hence, the persons who are mandatorily required to authenticate electronic records by digital signature shall be deemed to have authenticated the electronic records when they submit the record through their registered account in the Income-tax Department’s portal. Legislative amendments in this regard shall be proposed in due course.

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