https://www.taxtmi.com/circulars?id=69172 Provides statutory recognition for electronic trade documents and deems them legally effective if they contain required information and employ a reliable method to identify the document, establish and retain control, preserve integrity, and provide an auditable lifecycle; control established by a reliable method is treated as possession and confers holder rights, while identity management and trust services that meet reliability standards are admissible, subject to provider obligations, liability rules, and cross border equivalence determinations by the Central Government. en-us Mon, 09 Feb 2026 00:00:00 +0530 Tue, 10 Feb 2026 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69172 Provides statutory recognition for electronic trade documents and deems them legally effective if they contain required information and employ a reliable method to identify the document, establish and retain control, preserve integrity, and provide an auditable lifecycle; control established by a reliable method is treated as possession and confers holder rights, while identity management and trust services that meet reliability standards are admissible, subject to provider obligations, liability rules, and cross border equivalence determinations by the Central Government. Circulars DGFT Mon, 09 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69172