Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Digital signature authentication ensures electronic record integrity using asymmetric cryptography and hash functions to authenticate records. Authentication of electronic records is effected by affixing a digital signature using an asymmetric crypto system and a hash function that transforms the initial record into a reproducible hash result, where the hash function makes it computationally infeasible to reconstruct the original record from the hash or for two distinct records to yield the same hash; key definitions include addressee, originator, computer resource and electronic record, and electronic mail for the offensive-messages provision includes messages and attachments in various media.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Digital signature authentication ensures electronic record integrity using asymmetric cryptography and hash functions to authenticate records.
Authentication of electronic records is effected by affixing a digital signature using an asymmetric crypto system and a hash function that transforms the initial record into a reproducible hash result, where the hash function makes it computationally infeasible to reconstruct the original record from the hash or for two distinct records to yield the same hash; key definitions include addressee, originator, computer resource and electronic record, and electronic mail for the offensive-messages provision includes messages and attachments in various media.
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