Para 10 - Authentication of electronic record - E-dispute Resolution Scheme, 2022

10. Authentication of electronic record. For the purposes of this Scheme, an electronic record shall be authenticated by the (i) Dispute Resolution Committee, the Principal Commissioner of Income-tax or Commissioner of Income-tax, as the case may be, by affixing its digital signature; (ii) 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 communicating through his registered email address.