Electronic record definition clarifies its meaning in income tax rules by adopting the Information Technology Act's definition. The provision declares that "electronic record" for the income tax provision shall have the same meaning as assigned to it in clause (t) of sub section ... Summary
Electronic record definition clarifies its meaning in income tax rules by adopting the Information Technology Act's definition.
The provision declares that "electronic record" for the income tax provision shall have the same meaning as assigned to it in clause (t) of sub section (1) of section 2 of the Information Technology Act, 2000, thereby importing the IT Act's statutory definition into the income tax framework to align terminology and regulatory effect.
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