https://www.taxtmi.com/acts?id=55969 Subscribers holding an Electronic Signature Certificate must perform duties prescribed in relation to that certificate. The provision does not enumerate those duties, leaving their content and scope to prescribed requirements. Compliance is therefore a subscriber obligation linked specifically to the Electronic Signature Certificate. en-us Thu, 24 Sep 2026 16:14:22 +0530 Thu, 24 Sep 2026 16:14:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=55969 Subscribers holding an Electronic Signature Certificate must perform duties prescribed in relation to that certificate. The provision does not enumerate those duties, leaving their content and scope to prescribed requirements. Compliance is therefore a subscriber obligation linked specifically to the Electronic Signature Certificate. Act-Rules Indian Laws Thu, 24 Sep 2026 16:14:22 +0530 https://www.taxtmi.com/acts?id=55969