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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
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<h1>Digital signature requirements ensure authenticated electronic filings using licensed certifying authorities and statutory e-forms.</h1> The rules define key terms for electronic filing and authentication, linking them to the Companies Act and the Information Technology Act. They identify a Certifying Authority as a licensed issuer of digital signature certificates and define digital signature and Digital Signature Certificate by statutory reference. The rules also define e-Form, electronic record, electronic registry, Electronic Mail, Registrar, Registrar's Front Office, web, and website, and provide that undefined terms take their meanings from the Companies Act and the Information Technology Act to ensure consistency in e-filing and document preservation.