https://www.taxtmi.com/manuals?id=4837 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. en-us Sat, 07 Sep 2024 11:44:00 +0530 Wed, 06 Nov 2024 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4837 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. Manuals Income Tax Sat, 07 Sep 2024 11:44:00 +0530 https://www.taxtmi.com/manuals?id=4837