income tax return
Under-reporting of income refers to cases where the income reported by the taxpayer in his or her return of income is less than the actual income earned by the taxpayer. Misreporting of income refers to cases where the taxpayer has given inaccurate or false information in his or her return of income.

CBDT inserted a new Rule 14C to ease authentication of electronic records submitted in faceless assessment proceedings. If electronic records are submitted through registered account of taxpayer on the income tax portal,separate authentication thru EVC is not required to be done.