Presumption as to electronic records five years old

Presumption as to electronic records five years old https://www.taxtmi.com/acts?id=56404 Section 90A permits the Court to presume that an electronic signature was affixed by the identified person or an authorised person when a five-year-old electronic record is produced from proper custody. Proper custody includes the place and care in which the record would naturally be kept, while custody with a proved or probable legitimate origin is not improper. The same custody explanation applies to the electronic-record presumption under section 81A. en-us Tue, 29 Sep 2026 17:59:04 +0530 Tue, 29 Sep 2026 17:59:04 +0530 TaxTMI RSS Generator Presumption as to electronic records five years old https://www.taxtmi.com/acts?id=56404 Section 90A permits the Court to presume that an electronic signature was affixed by the identified person or an authorised person when a five-year-old electronic record is produced from proper custody. Proper custody includes the place and care in which the record would naturally be kept, while custody with a proved or probable legitimate origin is not improper. The same custody explanation applies to the electronic-record presumption under section 81A. Act-Rules Indian Laws Tue, 29 Sep 2026 17:59:04 +0530 https://www.taxtmi.com/acts?id=56404