Digital signature definition adopts the Information Technology Act meaning for income tax filing and compliance purposes.

In Explanation (h) to section 144B of the Income tax Act, 1961, and subject to the proviso 'unless the context otherwise requires', "Digital signature" shall have the same meaning as assigned to it in clause (p) of sub section (1) of section 2 of the Information Technology Act, 2000. The provision thus imports the statutory definition from the Information Technology Act for the purposes of that income tax provision.

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