https://www.taxtmi.com/acts?id=56493 Section 3A permits authentication of electronic records through reliable electronic signatures or authentication techniques specified in the Second Schedule. Reliability depends on exclusive linkage and control of signature-creation or authentication data, detectability of alterations to signatures and authenticated information, and fulfilment of prescribed conditions. A verification procedure may be prescribed, and only reliable signatures or techniques may be added to the Second Schedule through Official Gazette notification. en-us Mon, 05 Oct 2026 12:36:28 +0530 Mon, 05 Oct 2026 12:36:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=56493 Section 3A permits authentication of electronic records through reliable electronic signatures or authentication techniques specified in the Second Schedule. Reliability depends on exclusive linkage and control of signature-creation or authentication data, detectability of alterations to signatures and authenticated information, and fulfilment of prescribed conditions. A verification procedure may be prescribed, and only reliable signatures or techniques may be added to the Second Schedule through Official Gazette notification. Act-Rules F. Acts / Amendment Acts Mon, 05 Oct 2026 12:36:28 +0530 https://www.taxtmi.com/acts?id=56493