Digital signature authentication enables verifiable electronic records and a specified PDF-based verification process for signed invoices and documents. Prescribed procedures allow assessees to maintain electronic records and authenticate invoices by digital signatures issued by recognized certifying authorities, subject to prior notification of signer and certificate details to the jurisdictional officer and separate records for each registration; officers may require and verify printouts during enquiries and may verify digitally signed documents via PDF signature panels, modification history, and signer certificate details, adding validated certificates to trusted identities upon satisfaction.
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 enables verifiable electronic records and a specified PDF-based verification process for signed invoices and documents.
Prescribed procedures allow assessees to maintain electronic records and authenticate invoices by digital signatures issued by recognized certifying authorities, subject to prior notification of signer and certificate details to the jurisdictional officer and separate records for each registration; officers may require and verify printouts during enquiries and may verify digitally signed documents via PDF signature panels, modification history, and signer certificate details, adding validated certificates to trusted identities upon satisfaction.
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