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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 2016 amends Section 282A, allowing tax documents to be signed electronically or in paper form.</h1> Section 282A of the Income-tax Act was amended by the Finance Act, 2016, to modify the requirements for document authentication. The amendment replaces the requirement for documents to be 'signed in manuscript by that authority' with a provision allowing documents to be 'signed and issued in paper form or communicated in electronic form' by the authority, following a prescribed procedure. This change took effect on June 1, 2016, facilitating modernized and flexible methods for document handling and communication in tax administration.
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