Amendment status not verified — confirm the current text below against the official source.
For the purposes of this Scheme, an electronic record shall be authenticated by,-- (i) the JCIT (Appeals), in case of order passed under clause (IX) of sub-paragraph (1) of paragraph 6 or under sub-paragraph (3) of paragraph 7 or under sub-paragraph (5) of paragraph 8, by affixing his digital signature; (ii) the appellant or any other person, by affixing his digital signature or under electronic verification code or by logging into his registered account in the designated portal; Explanation.-- For the purposes of this paragraph, "electronic verification code" shall have the same meaning as referred to in sub-rule (3) of Rule 12 of the Rules.