Amended notification of the Income-tax (26th Amendment) Rules, 2021 (dated – 06.09.2021) – CBDT

• 07th, September 2021
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Amended notification of the Income-tax (26th Amendment) Rules, 2021 (dated – 06.09.2021) – CBDT

• This notification has come into effect from 06.09.2021.
• In the Income-tax Rules, 1962, after rule 14B, the following rule shall be inserted, namely:
• “14C. Prescribed manner of authentication of an electronic record under electronic verification code under sub-clause (b) of clause (i) of sub-section (7) of section 144B.- For the purposes of sub-clause (b) of clause (i) of sub-section (7) of section 144B, where an assessee or any other 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 under electronic verification code.
• – For the purposes of this rule, designated portal‖ shall have the same meaning as assigned to it in in clause (i) of the Explanation below to section 144B‘.