Authentication of electronic records: authorities use digital signatures; assessees use digital signature or registered email. Authentication of electronic records under the E Dispute Resolution Scheme requires tax authorities to affix a digital signature; assessees must use a digital signature if required by rules for return filing, otherwise authentication may be by communication from the person's registered email 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: authorities use digital signatures; assessees use digital signature or registered email.
Authentication of electronic records under the E Dispute Resolution Scheme requires tax authorities to affix a digital signature; assessees must use a digital signature if required by rules for return filing, otherwise authentication may be by communication from the person's registered email address.
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