9. [ Authentication of electronic record. [Substituted by Notification No. S.O. 2745(E), dated 13.8.2020.]
- For the purposes of this Scheme, an electronic record shall be authenticated by (i)the National e-Assessment Centre by affixing its digital signature; and(ii)the assessee or any other person, by affixing his digital signature if he is required under the Rules to furnish his return of income under digital signature, and in any other case by affixing his digital signature or under electronic verification code;Explanation. For the purpose of this paragraph, "electronic verification code" shall have the same meaning as referred to in rule 12 of the Rules.]
