Case law › Notifications › 2021 › Notification No. 101/2021 [F.No. 370142/35/2021-TPL (Part-I)] / GSR 616(E)

Notification 6 September 2021

Notification No. 101/2021 [F.No. 370142/35/2021-TPL (Part-I)] / GSR 616(E)

Ministry of Finance

What this is

Notification No. 101/2021 [F.No. 370142/35/2021-TPL (Part-I)] / GSR 616(E) was published on 6 September 2021. Its subject is Ministry of Finance.

This amends the Income-tax Rules. What it changes is the Rules, not the Act — and a rule can never take away what the section gives.

What it does

The Income-tax (26th Amendment) Rules, 2021, made under sub-clause (b) of clause (i) of sub-section (7) of section 144B read with section 295, insert a new rule 14C after rule 14B. Rule 14C provides that, for the purposes of that sub-clause, where an assessee or any other person submits an electronic record by logging into his registered account in the designated portal of the Income-tax Department, the electronic record shall be deemed to have been authenticated under an electronic verification code. The Explanation gives "designated portal" the meaning assigned to it in clause (i) of the Explanation below section 144B.

Who it reaches

Assessees filing responses in faceless assessment proceedings
Other persons submitting electronic records in such proceedings
Assessing units and the National Faceless Assessment Centre receiving those records
Advisers uploading submissions on the assessee's behalf through his account

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.144B	s.273
s.295	s.533

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 6th September, 2021
G.S.R. 616(E).—In exercise of the powers conferred by sub-clause (b) of clause (i) of sub-section (7) of section 144B read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend Income-tax Rules, 1962, namely:-

1. Short title and commencement.— (1) These rules may be called the Income-tax (26th Amendment) Rules, 2021.
(2) They shall come into force from the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962, after rule 14B, the following rule shall be inserted, namely:––
'14C. Prescribed manner of authentication of an electronic record under electronic verification code under sub-clause (b) of clause (i) of sub-section (7) of section 144B.- For the purposes of sub-clause (b) of clause (i) of sub-section (7) of section 144B, where an assessee or any other person submits an electronic record by logging into his registered account in designated portal of the Income-tax Department, it shall be deemed that the electronic record has been authenticated under electronic verification code.

Explanation.- For the purposes of this rule, "designated portal" shall have the same meaning as assigned to it in clause (i) of the Explanation below to section 144B'.

[Notification No. 101 /2021/F.No. 370142/35/2021-TPL (Part-I)]
SHEFALI SINGH, Under Secy., Tax Policy and Legislation

Note : The principal rules were published vide notification S.O. 969(E), dated the 26th March, 1962 and last amended vide notification GSR 612(E), dated the 02nd September, 2021.

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.

What it changes

The rule numbers are the 1962 Rules’ own, as the notification names them. The right-hand column is the department’s own mapping into the Income-tax Rules, 2026, which renumbered nearly everything.

Rule of the 1962 Rules	Now, in the 2026 Rules
Rule 14B	rule 172
Rule 14C	no counterpart recorded

From when

The date of publication in the Official Gazette.

What to watch

The rules come into force from the date of their publication in the Official Gazette.
The deeming works only where the person logs into his own registered account on the designated portal; a submission made otherwise is not covered.
The rule removes any separate requirement of an electronic verification code for such a submission, so the login itself is the authentication.
"Designated portal" is not defined afresh; it takes its meaning from the Explanation below section 144B.

Where you meet it

In a response uploaded in a faceless assessment, and in any objection that a submission was not properly authenticated.

What it names

Rules it names. Rule 14B of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 18/2022 [F. No. 370142/16/2022-TPL(Part1] / SO 1466(E) — Ministry of Finance 29 March 2022
Notification No. 26/2021 [F. No. 370142/33/2020-TPL] / SO 1438(E) — Ministry of Finance 31 March 2021
Notification No. 54/2026 [F. No. 370142/15/2026-TPL] / G.S.R. 240(E) — Ministry of Finance 31 March 2026
Notification No. 52/2026 [F.No. 370142/13/2026-TPL] / G.S.R. 233(E) — (Central Board of Direct Taxes) 30 March 2026
Notification No. 141/2025 [F. No. 370142/30/2025-TPL] / G.S.R. 598(E) — Ministry of Finance 1 September 2025
Notification No. 136/2025 [F. No. 370142/29/2025-TPL] / G.S.R 566(E) — Ministry of Finance 21 August 2025

← Notification No. 102 /2021 [F. No. 370142/35/2021–TPL (Part I)] / GSR 619(E) · Notification No. 99/2021 [F. No. 370142/11/2021-TPL] / GSR 612(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.