SC: Mere Mention of 'Arbitration' Does not Form Agreement Without Clear Intent || SC: No Entitlement to Job as Compensation for Land Acquired under Land Acquisition Act || SC: Court Cannot Probe Credibility of FIR Allegations While Entertaining Quashing Plea || SC: Notice under Indian Forest Act Does not Transfer Private Forests to Maharashtra Law || SC: Unilateral Termination of Sale Agreement Invalid if Contract Does Not Permit it || NCLAT: Pre-COVID Defaults do not Exempt Debtors From Insolvency Proceedings || NCLAT: Liquidator Must Obtain NCLT Approval Before Conducting Private Sale || NCLAT: Contract Termination for Performance Default Not Barred by CIRP Moratorium || Kerala HC: Partial Specific Performance Not Allowed if Defendant Holds Undisputed Property Title || Kerala HC: Complainant Must be Informed if Probe Against FIR-Named Accused is Dropped

CBDT Amends IT Rules to Ease Authentication of Electronic Records in Faceless Assessment Proceedings - (08 Sep 2021)

DIRECT TAXATION

Central Board of Direct Taxes has amended Income-tax Rules, 1962 (‘the Rules’) vide notification no G.S.R. 616(E) dated 6th September 2021 for easing the process of authentication of electronic records in faceless assessment proceedings. The amended Rules provide that electronic records submitted through the 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).

Tags : CENTRAL BOARD OF DIRECT TAXES AUTHENTICATION OF ELECTRONIC RECORDS IN FACELESS ASSESSMENT PROCEEDINGS

Share :