https://www.taxtmi.com/acts?id=56396 Section 85B creates rebuttable evidentiary presumptions for secure electronic records and secure electronic signatures. Secure records are presumed unaltered from the relevant secure-status time, and secure signatures are presumed affixed by the subscriber with intent to sign or approve. No presumption of authenticity or integrity arises for electronic records or signatures that are not secure. en-us Tue, 29 Sep 2026 17:45:15 +0530 Tue, 29 Sep 2026 17:45:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=56396 Section 85B creates rebuttable evidentiary presumptions for secure electronic records and secure electronic signatures. Secure records are presumed unaltered from the relevant secure-status time, and secure signatures are presumed affixed by the subscriber with intent to sign or approve. No presumption of authenticity or integrity arises for electronic records or signatures that are not secure. Act-Rules Indian Laws Tue, 29 Sep 2026 17:45:15 +0530 https://www.taxtmi.com/acts?id=56396