https://www.taxtmi.com/notifications?id=147165 Electronic cheques and truncated cheques are recognised within the meaning of cheque, subject to secure generation, digital signing, image accuracy and clearing safeguards. Drawee, collecting and transmitting banks must verify electronic images and apparent genuineness, while discrepancies between an image and the physical cheque amount to material alteration. Cheque-dishonour proceedings provide for summary trials, postal or courier service of summons, affidavit evidence, a rebuttable presumption from dishonour memos, and compounding of offences. Electronic banking records and certified printouts are recognised as bankers' books evidence. en-us Tue, 17 Dec 2002 00:00:00 +0530 Mon, 05 Oct 2026 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=147165 Electronic cheques and truncated cheques are recognised within the meaning of cheque, subject to secure generation, digital signing, image accuracy and clearing safeguards. Drawee, collecting and transmitting banks must verify electronic images and apparent genuineness, while discrepancies between an image and the physical cheque amount to material alteration. Cheque-dishonour proceedings provide for summary trials, postal or courier service of summons, affidavit evidence, a rebuttable presumption from dishonour memos, and compounding of offences. Electronic banking records and certified printouts are recognised as bankers' books evidence. Notifications Indian Laws Tue, 17 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/notifications?id=147165