Authentication of electronic records: digital signatures for officials and applicants, or registered email where signatures are not mandated. Under the E-Settlement Scheme, 2021 electronic records are authenticated by tax authority officials through digital signatures; applicants or their authorised representatives must use a digital signature when legally required to file returns under digital signature, and otherwise may authenticate by communicating through their registered e-mail address.
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.
Authentication of electronic records: digital signatures for officials and applicants, or registered email where signatures are not mandated.
Under the E-Settlement Scheme, 2021 electronic records are authenticated by tax authority officials through digital signatures; applicants or their authorised representatives must use a digital signature when legally required to file returns under digital signature, and otherwise may authenticate by communicating through their registered e-mail address.
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