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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>Secure electronic record presumption: courts assume unaltered status and signature intent unless contrary evidence appears.</h1> The provision presumes that a secure electronic record has not been altered since the time tied to its secure status unless contrary is proved, and presumes that a secure electronic signature was affixed by the subscriber with intent to sign or approve the record; it also specifies that, except for secure electronic records or signatures, no presumption about authenticity or integrity of electronic records or signatures is created.