https://www.taxtmi.com/acts?id=55897 Section 12 permits acknowledgment of electronic records through any communication or conduct indicating receipt where no particular form or method is stipulated. If binding effect is expressly conditional on acknowledgment, non-receipt means the record is treated as never sent. Otherwise, after the specified, agreed, or reasonable time, the originator may issue notice, allow a reasonable further period, and treat the unacknowledged record as never sent if acknowledgment is still not received. en-us Thu, 24 Sep 2026 13:19:57 +0530 Mon, 05 Oct 2026 13:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=55897 Section 12 permits acknowledgment of electronic records through any communication or conduct indicating receipt where no particular form or method is stipulated. If binding effect is expressly conditional on acknowledgment, non-receipt means the record is treated as never sent. Otherwise, after the specified, agreed, or reasonable time, the originator may issue notice, allow a reasonable further period, and treat the unacknowledged record as never sent if acknowledgment is still not received. Act-Rules Indian Laws Thu, 24 Sep 2026 13:19:57 +0530 https://www.taxtmi.com/acts?id=55897