Electronic communication under section 144B replaces digital signature language with retrospective effect from 1 April 2022. Section 144B is amended to replace the words "by affixing digital signature" with "by way of an electronic communication" in sub-section (6), clause (i), ... Summary
Electronic communication under section 144B replaces digital signature language with retrospective effect from 1 April 2022.
Section 144B is amended to replace the words "by affixing digital signature" with "by way of an electronic communication" in sub-section (6), clause (i), sub-clause (b). The substitution is deemed to have been made with effect from 1 April 2022, giving the revised communication mode retrospective operation.
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