Where employer has enrolled himself, with the www.mahavat.gov.in web-site for availing e-services including the services for filing of e-return and has created his own password; then if the employer files an e-return using the password created by himself, it shall be presumed that the statements contained in the return filed electronically are true to the best of his knowledge and belief that by filing such return by using the password created by himself, he has verified the said return.