NCLAT: Can’t Dismiss Restoration App. if Filed in 30 Days from Date of Dismissal of Original App. || Delhi HC: Communication between Parties through Whatsapp Constitute Valid Agreement || Delhi HC Seeks Response from Govt. Over Penalties on Petrol Pumps Supplying Fuel to Old Vehicles || Centre Notifies "Unified Waqf Management, Empowerment, Efficiency and Development Rules, 2025" || Del. HC: Can’t Reject TM Owner’s Claim Merely because Defendant Could have Sought Removal of Mark || Bombay HC: Cannot Treat Sole Director of OPC, Parallelly with Separate Legal Entity || Delhi HC: Can Apply 'Family of Marks' Concept to Injunct Specific Marks || HP HC: Can’t Set Aside Ex-Parte Decree for Mere Irregularity || Cal. HC: Order by HC Bench Not Conferred With Determination by Roster is Void || Calcutta HC: Purchase Order Including Arbitration Agreement to Prevail Over Tax Invoice Lacking it

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 :