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Para 10 - Authentication of electronic record - e-Verification Scheme, 2021Extract 10. Authentication of electronic record .-For the purposes of this Scheme, an electronic record shall be authenticated by the (i) Commissioner of Income-tax (e-Verification) or the Prescribed Authority, as the case may be, by affixing its digital signature; (ii) person or his authorised representative, 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 communicating through his registered e-mail address.
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