https://www.taxtmi.com/acts?id=56374 Section 67A requires proof that an alleged electronic signature affixed to an electronic record belongs to the stated subscriber, except where it is a secure electronic signature. It establishes an evidentiary authentication requirement for ordinary electronic signatures while preserving distinct treatment for secure electronic signatures. en-us Tue, 29 Sep 2026 17:00:18 +0530 Tue, 29 Sep 2026 17:00:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=56374 Section 67A requires proof that an alleged electronic signature affixed to an electronic record belongs to the stated subscriber, except where it is a secure electronic signature. It establishes an evidentiary authentication requirement for ordinary electronic signatures while preserving distinct treatment for secure electronic signatures. Act-Rules Indian Laws Tue, 29 Sep 2026 17:00:18 +0530 https://www.taxtmi.com/acts?id=56374