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The Central Board of Direct Taxes amends the Income-tax Rules, 1962, to add rule 14C. The new rule prescribes the manner of authentication of an electronic record under electronic verification code for section 144B. An assessee or another person logs into his registered account in the designated portal of the Income-tax Department to submit an electronic record. The system deems that the electronic record is authenticated under electronic verification code. These rules come into force on the date of their publication in the Official Gazette.
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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 6th September, 2021 G.S.R. 616(E).—In exercise of the powers conferred by sub-clause (b) of clause (i) of sub-section (7) of section 144B read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend Income-tax Rules, 1962, namely:-
Note : The principal rules were published vide notification S.O. 969(E), dated the 26th March, 1962 and last amended vide notification GSR 612(E), dated the 02nd September, 2021.
