Madras High Court Upholds Appointment of District Judges as Tamil Nadu Lokayukta Secretary  ||  Allahabad High Court: IO’s Mere Apprehension Cannot Justify Withholding Seized Items  ||  Patna High Court: Mere Sight of Spouse in Compromising Position doesn't Prove Adultery  ||  Sikkim High Court: POCSO Case not Quashed on Settlement after Survivor Turns Major  ||  Chhattisgarh High Court: Backward Classes Commission Cannot Decide Private Commercial Disputes  ||  SC: Futures & Options Investors Cannot Recover Trading Losses From Professional Clearing Members  ||  Supreme Court: NCTE Executive Committee Can Seek Annual Reports From Teacher Education Institutes  ||  SC: S.362 CrPC Cannot Limit HC’s Inherent Power to Recall Judgment Causing Miscarriage of Justice  ||  Supreme Court Upholds RBI’s Power to Supersede Multi-State Co-op Bank Boards Beyond Six Months  ||  Supreme Court: Retaining Victim in a Specific Role Cannot Reduce Functional Disability    

CBDT amends Income-tax Rules, 1962 to ease authentication of electronic records submitted in faceless assessment proceedings - (07 Sep 2021)

Direct Taxation

The Government 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 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 ( IT Act).

However, under the existing provisions of Section 144B(7)(i)(b) of the Act, this simplified process of authentication by EVC is not available to certain persons (such as companies, tax audit cases, etc.) and they are mandatorily required to authenticate the electronic records by digital signature. 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. Faceless assessment was introduced to eliminate the interaction between the assessment officer and assessee during tax assessment. The intention was to create a transparent tax network with dynamic jurisdiction with an aim to make process of assessment more simpler and less cumbersome.

Tags : RULES   AMENDMENT   AUTHENTICATION   ELECTRONIC RECORDS  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved