https://www.taxtmi.com/acts?id=56498 Secure electronic signatures require signature-creation data to be under the signatory's exclusive control when the signature is affixed and to be stored and used in the prescribed exclusive manner. In digital signatures, such data is the subscriber's private key. The Central Government may prescribe security procedures and practices for secure electronic records and signatures, having regard to commercial circumstances, transaction nature and related factors. en-us Mon, 05 Oct 2026 12:37:56 +0530 Mon, 05 Oct 2026 12:37:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=56498 Secure electronic signatures require signature-creation data to be under the signatory's exclusive control when the signature is affixed and to be stored and used in the prescribed exclusive manner. In digital signatures, such data is the subscriber's private key. The Central Government may prescribe security procedures and practices for secure electronic records and signatures, having regard to commercial circumstances, transaction nature and related factors. Act-Rules F. Acts / Amendment Acts Mon, 05 Oct 2026 12:37:56 +0530 https://www.taxtmi.com/acts?id=56498