https://www.taxtmi.com/acts?id=55965 Electronic signatures may authenticate electronic records only where the signature or authentication technique is reliable and specified in the Second Schedule. Reliability requires exclusive linkage and control of signature-creation or authentication data, detection of alterations to the signature and authenticated information, and fulfilment of prescribed conditions. The Central Government may prescribe verification procedures and modify the Second Schedule, subject to reliability and parliamentary laying requirements. en-us Thu, 24 Sep 2026 14:58:53 +0530 Thu, 24 Sep 2026 14:58:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=55965 Electronic signatures may authenticate electronic records only where the signature or authentication technique is reliable and specified in the Second Schedule. Reliability requires exclusive linkage and control of signature-creation or authentication data, detection of alterations to the signature and authenticated information, and fulfilment of prescribed conditions. The Central Government may prescribe verification procedures and modify the Second Schedule, subject to reliability and parliamentary laying requirements. Act-Rules Indian Laws Thu, 24 Sep 2026 14:58:53 +0530 https://www.taxtmi.com/acts?id=55965