Para 10 - Authentication of electronic record - Faceless Appeal Scheme, 2020

10. Authentication of electronic record. For the purposes of this Scheme, an electronic record shall be authenticated by the (i) National Faceless Appeal Centre by affixing its digital signature; (ii) the appellant 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.