Reliable electronic signatures authenticate records when uniquely linked, exclusively controlled, tamper-detectable, and included through prescribed mechanisms.

Electronic records may be authenticated through reliable electronic signatures or authentication techniques specified in the Second Schedule. Reliability depends on unique linkage to, and exclusive control of, the signatory or authenticator, together with detectability of post-signing alterations to the signature and authenticated information. Procedures may be prescribed to verify the purported signatory or authenticator. Approved techniques and affixing procedures may be added or omitted by Official Gazette notification, subject to reliability and parliamentary laying requirements.

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